(a) Severance Upon Answer. In any action in the Superior Court to foreclose the right to redeem from the lien of a certificate for the nonpayment of taxes or other municipal lien, whether brought under the In Rem Tax Foreclosure Act or otherwise, if the defendant’s answer sets up the defense of the invalidity of the tax or other lien, or the invalidity of the proceedings to sell, or the invalidity of the sale, those questions shall be tried in the action. Upon the filing of such answer, there shall be a severance of the proceedings as to the parcel or parcels of land which have been made the subject of such answer. In the event of such a severance, the plaintiff shall pay to the clerk fees due as on the commencement of a new action and the clerk shall so docket the severed proceeding cross-indexing it to the original action.
Rule 4:64-6.Action to foreclose tax sale certificates; answer as stay; redemption
Last amended May 1, 2019 · Current through June 18, 2026 · Last verified July 7, 2026
In one sentenceRule 4:64-6 severs out any parcel whose answer challenges the validity of the tax lien, sale proceedings, or the sale itself for separate trial, and lets any parcel be redeemed at any time before final judgment through an affidavit filed in the action.
Full Text of Rule 4:64-6
(b) Dismissal Upon Redemption. In such actions redemption shall be made in the action only, provided notice of the action has been filed in the tax collector’s office. Redemption shall be ordered made to the tax collector of the municipality at the collector’s official office during business hours but if the tax collector is a part-time official with no regular municipal office, the redemption shall be ordered made to the county clerk at the clerk’s official office in the court house. The redemption date for an Order Setting Time Place and Amount of Redemption shall be 60 days from the date of the order. Redemption may be made at any time until the entry of final judgment, and when made, plaintiff, plaintiff’s attorney, or the tax collector shall file an affidavit with the clerk setting forth that redemption has been made as to any parcel of land described in the complaint. Upon the filing of the affidavit redemption shall be deemed to be made in the action and an order shall be entered dismissing the action as to the parcel redeemed.
Amendment History
New Jersey publishes each rule’s amendment record in a “History” note beneath the rule. It is reproduced verbatim below; the “R.R.” citations refer to the former Revised Rules numbering the current rules replaced.
Source-R.R. 4:82-6(a)(b); paragraph (b); amended July 13, 1994 to be effective September 1, 1994; paragraph (b); amended April 30, 2019 to be effective May 1, 2019.
Plain-English Summary
A tax sale certificate foreclosure can splinter into separate pieces when a defendant fights back. If an answer challenges the tax or lien's validity, the sale proceedings, or the sale itself, those issues get tried, and the parcel involved gets severed into its own proceeding, cross-indexed back to the original case, with the plaintiff paying a fresh filing fee.
Redemption, by contrast, stays simple and happens right in the action itself, as long as notice was filed with the tax collector. It can happen any time up until final judgment — typically within 60 days of the order setting the redemption terms — and once an affidavit confirming redemption is filed, the court dismisses the action as to that parcel.
Frequently Asked Questions
What happens when a defendant challenges the validity of a tax sale certificate?
The court tries that challenge, and the parcel it concerns is severed into its own proceeding, cross-indexed to the original action.
How is a tax sale certificate redeemed?
By filing an affidavit of redemption in the action itself, which triggers dismissal as to that parcel, any time before final judgment.
Source & verification. The rule text and amendment history are reproduced verbatim from the
official New Jersey Rules of Court (N.J. Ct. R. 4:64-6). Prescribed by the Supreme Court of New Jersey (N.J. Const. art. VI, § 2, ¶ 3). The plain-English summary is original and written by us. Last verified July 7, 2026. ·
Official source
Also known as: tax sale certificate foreclosureredemption of tax lien