(a) Contents of Complaint. In an 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, brought under the In Rem Tax Foreclosure Act, the complaint shall be verified by the tax collector and shall set forth (1) the tax foreclosure list; (2) the name of the person or one of the persons who, according to the records in the office of the county recording officer, appears as a transferee or purchaser of title to the land to be affected by the tax foreclosure proceedings, and the book and page or date and instrument number of the instrument by which such person acquired title; or the word “unknown” if no such person can be discovered by a search of the records of ownership in the county recording officer’s office for a period of 60 years next preceding the preparation of the tax foreclosure list; and (3) a demand for relief pursuant to the act. The complaint may also include a description by metes and bounds of the land to be affected.
Rule 4:64-7.In rem tax foreclosure
Last amended September 1, 1994 · Current through June 18, 2026 · Last verified July 7, 2026
In one sentenceRule 4:64-7 requires an in rem tax foreclosure complaint to be verified by the tax collector, its notice published and posted and served on every known interest holder, and gives anyone with a claim 45 days after publication to redeem or answer before being forever barred.
Full Text of Rule 4:64-7
(b) Publication; Contents of Notice. The plaintiff shall publish once a notice of foreclosure in a newspaper generally circulated in the municipality where the lands affected are located stating (1) that it has commenced an action in the Superior Court by filing a complaint on a specified date to foreclose and forever bar any and all rights of redemption of the parcels described in the tax foreclosure list contained in the notice and that the action is brought against the land only and no personal judgment may be entered therein; (2) that any person desiring to protect a right, title or interest in any said parcel by redemption or to contest plaintiff’s right to foreclose, must do so by paying the amount required to redeem (which shall be set forth in the notice) plus interest to the date of redemption and such costs as the court may allow, prior to the entry of judgment therein, or by filing and serving an answer to the complaint setting forth defendant’s answer within 45 days after the date of publication of the notice; and (3) that in the event of failure of redemption or answer by a person having the right to redeem or answer, such person shall be forever barred and foreclosed of all right, title and interest and equity of redemption in and to the parcels of land described in the tax foreclosure list. The notice shall contain a copy of the tax foreclosure list.
(c) Service. The plaintiff shall, within 7 days after the date of publication of the notice of foreclosure, serve a copy thereof in the manner hereinafter provided on each person whose name appears as an owner in the tax foreclosure list at his or her last known address as it appears on the last municipal tax duplicate. The plaintiff shall also make such service upon all other persons having an ownership or lien interest recorded in the office of the Superior Court Clerk or the county recording officer on the date of the filing of the complaint and upon all other persons who, pursuant to N.J.S.A. 54:5-104.48, as amended, have filed a notice with the tax collector specifying a title, lien, claim or interest in any of the lands sought to be affected by said complaint. Such service shall be made in the manner provided by R. 4:4-4(a)(1) or (c) or by simultaneously mailing to the last known address by registered or certified mail, return receipt requested, and by ordinary mail. In addition to the foregoing, the plaintiff shall mail a copy of the notice of foreclosure, by ordinary mail, to the Attorney General.
(d) Posting. The plaintiff shall, within 15 days after the date of the publication of the notice, cause a copy thereof to be posted in the office of the tax collector of the plaintiff municipality and in the office of the county recording officer of the county in which the land to be affected by the action is, and in 3 other conspicuous places within the taxing district in which the land is located.
(e) Affidavit of Compliance. Final judgment shall not be entered as to any parcel of land until affidavits have been filed showing compliance with the publication, posting and service requirements of this rule.
(f) Answer. Any person having or claiming to have a right, title or interest in or to, or lien upon any parcel of land described in the complaint may file an answer within 45 days after the date of publication of the notice of foreclosure setting forth in detail the nature of the interest and the grounds of the defense. The caption of such answer shall refer to the cause or causes of action applicable to the land affected. Upon the filing of the answer the action shall proceed in accordance with R. 4:64-6.
(g) Final Judgment if Answer Not Filed or Stricken. If no answer is filed as to any parcel or the answer is stricken, the court may enter final judgment as to the parcel on the basis of the verified complaint, proof of publication, posting and service and an affidavit of non-redemption. The judgment shall describe the lands affected by the description and identification thereof as the same appears in the complaint and tax foreclosure list, and shall identify each parcel of land affected by such judgment by the name of the persons appearing in the complaint and tax foreclosure list, and the book and page or date of record or instrument number, where the record of each foreclosed certificate of tax sale may be found in the office of the county recording officer. The judgment may also contain a description of metes and bounds of any parcel, together with such other identifying description as the plaintiff desires to insert.
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. 4:82-7(a) (b) (c) (d) (e) (f) (g) (h) (i); paragraph (c), (e) and (g); amended July 29, 1977 to be effective September 6, 1977; paragraph (c); amended July 16, 1981 to be effective September 14, 1981; paragraph (c); amended November 7, 1988 to be effective January 2, 1989; paragraph (c); amended June 29, 1990 to be effective September 4, 1990; paragraphs (b), (c) and (f); amended July 13, 1994 to be effective September 1, 1994.
Plain-English Summary
An in rem tax foreclosure moves against the land itself, not any particular person, but the notice requirements are still exacting. The tax collector verifies the complaint, which lists every parcel and identifies each record owner (or says “unknown” if none can be found after a 60-year title search), and the plaintiff then publishes a single newspaper notice explaining the action, the redemption amount, and the 45-day deadline to redeem or answer.
Beyond publication, the plaintiff serves that notice on every known owner and lienholder, mails a copy to the Attorney General, and posts it at the tax collector's office, the county recording office, and three other conspicuous spots in the district. Anyone with a claim to the land can answer within that 45-day window and detail their interest and defense; if no one does, or every answer gets stricken, the court enters final judgment on the strength of the verified complaint and proof that publication, posting, and service were all properly completed.
Frequently Asked Questions
How long does someone have to redeem or answer in a New Jersey in rem tax foreclosure?
45 days after the date the notice of foreclosure is published.
What must be verified and by whom in an in rem tax foreclosure complaint?
The complaint must be verified by the tax collector.
Source & verification. The rule text and amendment history are reproduced verbatim from the
official New Jersey Rules of Court (N.J. Ct. R. 4:64-7). 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: in rem tax foreclosure