Back
to top
  • COVID-19 Information
COVID-19 is still active. Wear a mask. Social distance. Stay up to date on vaccine information. Visit: covid19.nj.gov
COVID19 Alert NJDownload free COVID Alert app.
Visit covid19.nj.gov/app
Tropical Storm Ida Recovery

Division of Taxation

Judgments

This Unit takes collection action on overdue liabilities secured by a Certificate of Debt (COD) in New Jersey Superior Court. A Certificate of Debt has the same force and effect as a Docketed Judgment adjudicated in any court of law. Certificates of Debt are the primary vehicle for our collection process. Once a COD is secured, Warrants of Execution are utilized to conduct levy enforcement action such as bank levies or placing liens against motor vehicles. This process is in coordination with both the License Verification Unit and the Motor Vehicle Commission. The Judgment Unit can also file a COD when necessary. Additionally, the Unit is responsible for the manual filing of all judgment cancellations and amendments.

What is a Certificate of Debt? What is a Docketed Judgment?

Certificate of Debt (COD). A tax lien is filed against you with the Clerk of the New Jersey Superior Court. CODs are filed to secure tax debt and to protect the interests of all taxpayers.

Docketed Judgment. A judgment entered in court that is available for public view.

Its purpose is to give official notice that liens or judgments exist.

Did you receive a letter about a bank levy?

Once we file a Certificate of Debt/Docketed Judgment, we will conduct a bank levy.

This means we will request your bank turn over funds from your bank account to pay off your tax debt.

Contact your assigned caseworker if you have questions about your levy.

How to satisfy a Docketed Judgment

You can satisfy a docketed Judgment by submitting full payment for the balance due in certified funds.

Contact your assigned caseworker with any questions.

If you do not have a caseworker, email the Judgments Unit at judgments.taxation@treas.nj.gov.

Do you need a Judgment payoff?
  • Contact your assigned caseworker for payoff information;
  • If you do not have an assigned caseworker, complete a Judgment Payoff Request Form and submit the form to the Judgments Unit.
Release or Subordination of Tax Lien

If you need a Release or Subordination of Tax Lien for refinance or foreclosure of real estate:

  • Contact your assigned caseworker for instructions; or
  • If you do not have an assigned caseworker, email the Judgments Unit at judgments.taxation@treas.nj.gov.
We may issue a Release of Lien or a Subordination of Lien, if we receive documentation supporting hardship reasons.

Obtain a Copy of Warrant for Satisfaction of Judgment

If you need a certified copy of a Certificate of Judgment, showing your tax judgment is satisfied, you must submit your request in writing along with a $10.00 payment to:

Superior Court of New Jersey
Office of the Clerk
PO Box 971
Trenton, NJ 08625-0971

Contact Us

By Fax: 609-292-9614
By email: judgments.taxation@treas.nj.gov
By Mail
New Jersey Division of Taxation
Judgments Unit
PO Box 245
Trenton, NJ 08695-0245


Last Updated: Wednesday, 09/15/21