Tax delinquency of rural real estate in seven New Jersey counties, 1928-33

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Tax delinquency of rural real estate in seven New Jersey counties, 1928-33
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United States -- Bureau of Agricultural Economics. -- Division of Agricultural Finance
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U.S. Dept. of Agriculture? ( Washington, D.C.? )
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Wii jj .. I L u'NI s! '
UNITED SThTES DEPARTMENT OF AGR CULRE i
[ '. iiinof Agrius q l turqya l lIe__ ...
Bureau of Agricultural wcqno ics" .
Divisioyi of Agricultural if DPOSTORY.
L s- n n,-EPOStITO'Y
January 20, 1936.

TAX DELINQUENTY OF-RURAL EALn ESTATE IN SEVEN
NEW JE S Yt CIuTrU, "1528-33


Rural real-estate tax delinquency on the 1932 levies in seven New
S. Jersey counties!/ involved over 500,000 acres out of a total area of
/ 1,44d,000 acres. The 1932 figure represents an increase of S1 percent
over the acreage delinquent on the 1928 levies. During the same period
the amount of taxes delinquent increased 91 percent. Much of this delin-
quency is of a chronic character. Not only did delinquent acreage increase
but delinquency per acre also increased. At the end of the 1932 tax year
the period of delinquency, for all properties then involved, averaged 2.1
years.

During the five years 1928-32, tax certificates, or tax liens, were
sold against only 8 percent of the delinquent acreage.2/ By the .end of
1931 about one-third of the acreage delinquent on the 1928 and later levies
had been cleared and one-fifth of the certificates had been redeemed.

The djnquent area in 192S equaled .19 percent of the total area
that -art of/seven counties covered by the study. The corresponding figure
ia 1932 MM 35 percent. Comparison of delinquent area with total area must
be made with caution because of the publicly-owned land in these counties,
and further beceude considerable amounts of the privately-owned land are
held in properties of less than 3 acres each, or lie within incorporated
places, or are specifically exempted from texetion. These special classes
are not covered by this study.

Relative increases in delinquency varied widely among the seven
counties and between types of property. The greatest percentage increase
in delinquent general taxes for the period was 2,350 percent, in Mor.mouth
County, and the least increase was 50 percent, in Hunterdon County. It should
be noted, however, that the figures for Monmouth County represent only 4 of
the 40 townships in the county and that the increase was frm $750 in delin-
quent taxes in 192S to $21,974 in 1932. The delinquency in both counties
was largely on farm land. In 1932, SO0 percent of the area reported as -
delinquent in Monmouth County was farm land while in Hunterdon County the

This survey was made under a Civil Works project administered by the
Bureau of Agricultural Economics, assisted by the Agricultural Experiment
Station of New Jersey. Reports have now been issued for selected counties
in all States. See note page 5for a further description of the study.
i1 Burlington (19 of 31 townships), Cape May, Cumberland, Hunterdon (12 of
Townshipss, Monmouth (4 of 40 townships), Ocean (6 of 13 townships) and
Somerset (9 of 12 townships),
2 Estimated from reports for three counties.


Z?%Wi I V 0' 11







2.



corresponding figure was 90 percent. For all seven counties the area re-
ported delinquent in 1932 was distributed .by.. types as follows: 60 percent
in farms, 11 percent in forest and "cutover"forest, ani'29 percent in all
other typos.

Special assessments in the seven counties are of very minor impor-
tance both as to acreage involved and as to amount of assessment per acre.
Usually they consist of assessments for the maintenance of lighting or fire
protection districts. In both 192S'and 1932 the acreage delinquent on
special assessments was aoproxirnately 5 percent of the total acreage delin-
quent. In 1931, when the amount of delinquent special assessments was the
greatest, it was less than 21 percent of the total delinquency and in 1928,
when the amount was least, it was about one percent of the total.

Payments made during the period cleared 30 percent of.the acreage
which had become delinquent on the levies of 1928 to 1931, and reduced
the totpl delinquency of those years by 77 percent. The larger percent-i
age for taxes than for acreage. is explained by the fact that two or more
levies were delinquent on many of the properties cleared, and by the fur-
thor fact that on many of the delinquent properties late payments contin-
ued to be made without ever entirely clearing the properties.

Over 71 percent of all properties reported delinquent during the
five years were delinquent on the 1932 levies. Of these the largest number
began with. the 1923 levies, the first year covered by the study. The next
largest group begin with the 1932 levies, and the third group began with
the 1929 levies. The large number of properties appearing in 1928 (more than
twice the number appearing for .the first time in 1932) indicates the probabil-
ity that a large part of them had been delinquent even before that year

Sales of tax certificates, or tax liens, in three counties3-/ during the
years 1928 to 1932 covered only 16,981 acres; compared with 209,114 acres which
became delinquent.4/ At the ehd of the calendar year 1931 the acreage in
these counties on which delinquency had not been tenr:inated totaled 134,789
acres, all of which was eligible for sale by July 1, 1932 if not paid in
the interim. The corresponding figure for the seven counties is 434,965 acres.
On the other hand, the number of acres against which tax certificates were
sold annually .increased 142 percent from 1928 to 1932, compared with an in-
crease of 81 percent in acres delinquent.

More than nine-tenths of the certificates sold were "purchased" by the
municipalities. -The percentage wns 92 in 1923 and 94 in 1932. This indic-tes
that few individuals were willing 9nd able to pay the delinquent taxes.


31 Tax sale data available for. .only Hunterdon, Monaouth, and Ocean Counties.
4/ Includes those carried over from yeers previous to 1928.












For the 5-year period about 20 percent of the properties were re-
deemed, all of the redemptions, except one, being from public buyers; that
is, from the municipalities. The redemptions were most numerous in the
"farnms" and "miscellaneous" type groups, and within each type group the as-
sessed valuations averaged slightly higher for properties redeemed than for
those unredeemed.

Few properties become eligible for tx deeds because of the policy of
many New Jersey municipalities of postponing tax sales until the taxes have
been delinquent for a year or two. In the area covered by this study no tax
deeds were reported given from 1592S to 1933.

The situation discussed above, and shown by the following tables,
indicates a rapid increase in rural tax delinquency. It is apparent, however,
that only a minor part of such delinquency led to the sale of tax certificates
against the property. In many cases the taxes are paid soon after becoming
delinquent. Many of the remaining delinquencies are allowed to continue with-
out further action on the assumption that they will be paid or because there
are no private bidders for the certificates.

The following tAbles show summaries for the seven New Jersey counties.
Total land area, area in farms, and the number of farms for each of these
counties, for the seven counties combined, and for the State are shown in
table 1. Totel delinquencies reported for the seven counties combined on
the levies of each year 192S to 1932 are shown in table 2. A total of the
amount of taxes reported delinquent for all five years can be obtained from
table 2, by adding together the figures for all years, as each of these
applies only to the levy of the year shown. This cannot be done in the case
of the number of properties, or number of acres, or the assessed values of the
delinquent properties, because any property may have been delinquent in more
than one of the years shown. Such a property would be included in more than
one of the annual totals, resulting in duplication if these items were to-
taled for the period.

Figures for "new" or first-year delinquencies (that is for delinquencies
originating, or beginning, with each tax year from 1923 to 1932) for the seven
counties are shown in t~ble 3. They represent properties which have not be-
fore been delinquent during the period studied. For the 1923 levies the fig-
ures in table 3 should be identical with those in table 2, because 1929 is
the first year covered by the study, and all delinquencies reported for that
yeer appear here as new delinquencies. For the years following 192S the new
delinquencies should be less than tho total delinquency figures given in table
2. They show the rapidity with which newly delinquent properties were added
to thosalready delinquent. The extent of delinquency in years prior to 1923
may be judged somewhat from the amounts P.nd trends here shown for the years
from 1923 to 1532.

Delinquencies terminated during each tax year fro... 1923 to 1931 for
the seven counties are shown in table 4. The term "delinquencies terminated"








is here used to indicate that the properties represented did not again
become delinquent during the period studied. For economy in tabulation the ....
termination of delinquencies in 1932 has not been tabulated.

Delinquencies paid during the period classified both by year of levy
and by year within which paid are shown for the seven counties in table 5.
Delinquencies paid differ from delinquencies terminated in cases where pay-
ment of the delinquency on a given year'-s levy did not fully clear the prop-.
erty because some other year's levy was still delinquent, and in cases where,
though fully cleared, the property again become delinquent during the period
covered by the study.

Classification of delinquent properties by the period, or duration,
of delinquency is shown for the seven counties- in table 6. Each figure in
the body of the table represents the number of properties which first be-
came delinquent in the tax year designated on the same line at the left margin,
and which were lest delinquent in the tax year designated at the head of the
column in which the figure is shown. As noted above, for 1928 the first, or
new, delinquencies are actually totals.

A summary comparison of individual county data is made in tables 7, 8,
and 9. Tables 7 and 8 show by counties selected items of the data given in
tables 2 and 3 for the seven counties combined. The number of acres and the
amount of general taxes delinquent on each levy from the 1928 to 1932, in
eich of the seven counties, are shown in table 7. The number of properties
and number of acres first delfnquont on esch levy -from 1928 to 1932, in each
of the seven counties, are shown in table 8. A part of the delinquency shown
in tables 7 and S had been paid by the time when this survey was made. The
number of acres and the amount of general taxes still delinquent in each
county when the records were taken are shown in table 9.

Tax certificates sold during the years from 1928 to 1933 and still
unredeemed when the records were taken, for three counties combined, are
shown in table 10. They are classified by public and private buyer. Tax
certificates sold to public buyers but later redeemed-are shown in table lOad
In addition, one certificate representing 18 acres and $97 in general taxes
was reported redeemed from a private buyer.

Table ll,."tax deeds given" is omitted as no needs were reported given
during the period covered by the study.

Certain data from preceding tables are brought together in table 12,
permitting a summary view of the development of delinquency during the period
covered. Starting withl1928, and cumulating the number of new delinquencies
minus the number of delinquencies terminated, gives yearly totals in excess
of the total delinquencies siLown. The excess is recorded in the column
headed "temporarily cleared"'. For a given year this excess represents the
number of properties which were temporarily cleared during the year in question,
but were delinquent on at least one earlier and one later levy in the period
covered. Owners of these properties managed to pay their delinquent taxes
and to pay at least one levy before it became delinquent, but later they again
fell into arrears. Thus in each year for which both items can be shown the
delinquencies paid exceeded delinquencies -tern.inated.












F The tables show that much of the delinquency in the seven counties
was chronic and that the delinquent acreage was increasing. Also the aver-
age period of delinquency was increasing in length. In no year from 1928
to 1932 did payment of delinquency equal in amount, the delinquency on that
years levy. The additional, or new, acreage becoming delinquent year by
year fils to account for the increase in the amount of unpaid delinquency.
This is indicated by the accumulated unpaid delinquency per acre, which at
the end of each tax year was as follows:$l .59 in 1928, $2.22 in 1929, $2.54
in 1930, $2.89 in 1931, and $3.28 in 1932. The 1928 to 1932 increase is 106
percent.. The delinquent acreage carried over from. year to year indicates
that at the end of: the 1932 t-x year the acreage period of delinquency was
2.1 yesrs. This figure would be raised somewhat if those properties first
delinquent on the 1932 levy were deducted. This suggests that a consider-
able part of the delinquency in the 1932 tax year had continued year after
year without payment. It is delinquency which threatens to become permanent,
S representing not slowness of payment but a complete stopping of payment. The
number of tax sales indicates, however, thet in relatively few cases was
procedure started to dispossess the owner of title: to the land.


The present report is the forty eighth of a series of State reports
on the subject. The Bureau previously issued a brief summary of preliminary
tabulations for 1,536 counties in 31 States. Field work was carried on in
more than 2,000 of the 3,071 counties in the country. The State reports
S represent detailed tabulations now being completed for about 700 counties in
the 4g States. These tabulations have been made by the Bureau, with a grant
of funds from the Federal Emergency Relief Administrntion.
The first objective of the study was to make available trustworthy
data on the amounts and trends of rural ree.l-estate tax delinquency since
1928. The final objective will be to analyze the causes and significance of
this delinquency.
The delinquer, des reported represent properties of 3 acres or more,
unplatted and lying .outside of incorporated places. The "properties" .repre-
sent the "parcels" carried on the tax records, and thus the number is.somewhat
larger than the number of complete "holdings" which were delinquent. In some
cases the holding of an individual or company is assessed and taxed in more
than one parcel. "Tax delinquency" as tsed here indicates failure to pay taxes
before the date when penalty is applicable for non-payment. In New Jersey,
prior to 1934, property taxes levied in any year rere due (penalty d?te) in
S equal installments on June 1 and Decemberlof the same year. (Beginning with
the 1934 taxes payments are due on Fcbrv'ary 1, May 1, August 1,and ITovomber 1.)
After June 1 one-half of the tax levied yis subject to .interest at ;. rate
fixed by the various mumnicip ?.litlosbut limited by State law to a maximum
of 8 percent per ye.r. The remaining half was subject to a similar penalty
after December 1. The State law permits. the municioealities to sell tax
S certificates, or tx liens, against real estate still delinquent on July 1
S of the year following that of levy. A certificate may be purchased by a pri-
vate party or by the municipality, and if the property is not redeemed within
two years from the date of sale, the purchaser has the right to institute
S foreclosure proceedings the same as in the case of a mortgage lien.

I'"s










Table l.- Land area, farm area, and number of farms,
State of New Jersey and seven New Jersey counties


Land area Number
County of
Total In farms l_/ : farms i/
: 1.000 acres : 1,000 acres : Thousands
Burlington 2/ 260 : 128 : 1.4
Cape May 170 : 30 : 0.4
Cumberland 320 : 128 : 2.6
Hunterdon 3] 236 : 179 2.2
Monmouth 4/ 117 : 65 : 0.8
Ocean / 178 : 23 : 0.5
Somerset 6/ 167 : 95 : 1.2

Total seven counties : 1,448 : 648 : 9.1
State total / 4,8,09 : 1,758 : 25.4
Ij Farm area and number of farms from the 1930 Census of Agriculture.
2/ 19 of 31 townships. 3/ 12 of 14 townships. 4/ 4 of 40 townships.
/ 6 of 13 townships. 6/ 9 of 12 townships.
/ Includes 14 counties for which delinquency data are not available.


Table 2.- Total delinquency of rural real-estate taxes,
seven-county total, by year of levy, 1928-32


Year Properties involved Amount
of sesd of taxes
Assessed :
levy delinquent
S Number Ares valuation

Number Number : 1,000 dollars : Dollars

1928 : 4,938 : 278,312 10,913 : 429,797

1929 : 5,805 : 316,018 : 12,781 : 536,54g

1930 : 6,614 : 382,485 : 14,953 : 642,563

1931 : 7,881 : 434,436 : 17,363 : 710,256

1932 : 9,422 : 503,441 : 20,859 : 821,563
: 6 9











Table 3.- Few delinquency of rural 'real-estate taxes,
seven-county total: first delinquent on the levy
of the year designated, 1928-32


Year Properties involved : kAnount
of ...... ; of taxes
: Number Acres Assessed delinquent
levy Number ____ Acres ___ vlain___ :
levy :: : valuation:
Number Nnumber 1,000 dollars : Dollars

1928 1/: 4,93 : 278,312 : 10,913 : 429,797

1929 : 2,172 120,171 : .5,305 : 201,18s4

1930 : :1,343 121,54 -.: :4,537 : 172,815

1931 2,032 99,822 : 4,h54 : 166,506

1932 : 2,214 : 107,554 : 4,52 : 179,335

1/ The 192S figures represent all rural pro-erties delinquent on the levy
of that year. The carry-over from previous levies is not knonm.


Thble 4.- ;Terminated delinquency of rural real-estate t'xes,
seven-county total: last delinquent on the levy of the
year design-ated, 1929-31



Year : Properties involved Liaount
of, : --- of taxes
levy : Number : Acres : Assessed : delinquent
: *: : valuation:


I

192 :

1929 :

1930 :

1931 :


Number


S Number


535

699

732

918


: 1,000 dollars


37,75 :

4)4O74
49,7E4S

53,551 :


1,32S

1,710

1,931

1.98gg


Dollars

40g,757

62,796

76,949

72,970


w I











Table 5-- Payment of delinquency of .rural ,real-ostte taxes
prior to April 1934, seven-county total,, by year of
levy, and by year of payment, levies of 1923-32

BY YEAR OF LEVY


Properties involved
Year __ Amount
Number Acres Assessed of taxes
valuation : delinquent
Year NumTber I Nurber 1,000 dollars : Dollars
of : :::
of
leyy:

192 : 3,820 : 216,S31 : 9,119 : 65,421
1929 : 4,4l :31 243,s06 : 10,931 456,102
1930 14,605 : 269,563 : 11,306 : 495,193
1931 :4,695 : 255,460 : 11,701 : 459,730
1932 : .3,735 : 206,276 : 10,112 : 377,670

BY YEAR OF PAYMENT

Year : : : :
paid: : : : :


1928
1929
1930
1931
1932
1933
1934
Unknown
Released I/
i/ Includes those


2
2,696
3,359
4,103
4,5o6
4,532
360
1,256
32


59
156,129
202,092
246,072
236,347
234,577
16,6o01
99,090
S-69'


3
6,913
9,035
10,1431
10,717
11,339
779
4,374
72


rele-sed or abated.


Table 6.- Number of delinquent properties,
seven-county total,distributed by period
of delinquency, 192S-31 1/

: Properties last delinquent
Levy first on levy of:
delinquent'
1923 1Q29. .1930 1931

192 : 5#5 307: 265: 292
1i29 : 392 152 14l
1930 : :365 1
1931 :: : : 367
7_ Distribution cannot be .-:d.e for 1932.


110
269,250
371,919
429,751
425,415
432,161
32,365
169,495
3,650


n













Table 7.- Tot'l delinquency of rural real-estate taxes, seven
counties, by county and by yeer of levy, 1923-32


*
: Acrcee : General taxes
County : -

: 1928:" 1929: 1930: 1931: 1932?: 1923: 1929 : 1930: 1931 : 1932

:1,000:1,000:l,000:1,000:1,000:1,000 :1,000 :1,000 :1,000 :1,QOO
:pcres:qcres:ecres:acres:acres:dolls. :dolis.:doils. :dolls.:dolls.
S S 6 0
S 6 S S
wzrl1g-ton : 65: 68: 33: 9,: ES: 94: 109: 12S: 144: 160
Cape May : 23: 31: 36: 42: 51: 16: 23 25 23: 37
Cumberland 70: 84: 104 117: 133: li: 151: 139: 208: 233
Hunterdon : 64: 72: 1: 937: 98: 95: 113: 130: 135: 142
Monmouth i/: 1: 1: 3: 12: 1: 1: 2: 6: 22
Ocean : S: 11: 20 3: 50: 6: 9: 15: 24: 38
Somerset : 41: 45: 52: 62: 71: 100: 131: 154: 165: 190
S S S S S *
S S U 0 6
Total : 271: 316: 382: 434: 503: 430: 537: 643: 710: 822
S S S S
jj Less than 500.


Table S.- New delinquency of rural real-estate taxes in seven counties:
first delinquent on the levy of year designated,
by county and by year of levy, 1923-32



Properties : Acres
:*
County : : : : : : : : :
: 1923 : 1929: 1930 : 1931 : 1532 : 1922 :1929: 1930: 1931: 1932
S S S S S S *
-*- S S S ___ S ___ __ *
:Number: Number: Number:Nuzber:N1umber: 1, 000: 1,000:1,000:1,G00:1,000o
: : .:acres: acres:acres:acres:acres
S S S 5 5 0 *
S S S S 5 5
Burlirgton : 745: 327: 24S: 300: .333: 65: 22: 25: 19: 17
Cape May : 42S: 195: 161: 156: 1S7: 23: 11: 10: 9: 14
Cumberland : 1,821: 728: 687: 689: 639: 71: 39: 41: 24: 21
Hunterdon : 1,057: 472: 327: 297'- 237: 64: 25: 19:. 16: 14
Monmouth : 18: 11: 23: 68g: 166: j/: 1/: 1: 3: 9
Ocean : 64: 35: 101: 163: 275: 13:: 4: 9: 13: 1F
Somerset : 805: 354: 291: 354: 327: 42: 19: 16: 16: 15
5 6 S C S S *
________ S_ S S 5 5 5 5 5 5________ _
Toa 4 : : 2 2 120: 12: l:lo
5 5 0 5 5 5 *
S S S S S S *
Total : 4,93: 2,172: 1,-43: 2,032: 2,2114: 273: 120: 121 100: 108
I/ Less than 500.
17 Less than 500.






10.


Table 9.- Unpaid delinquency of rural real-estate taxes April 1934
seven counties, by county and by year of levy, 1928-32


Acreage : General taxes
*
_______ ________ C C C C C C_____
County : : : SS :
1923: 1929: 1930: 1931: 1932: 1925: 1929: 1930 : 1931: 1932
C C U C* S C C
:1,000:1,000:1,0:,000:1 1l,o.00:1,000 :1,00. :1,000 :1,000 :1,000
:acres:acres:acres:acres:acres::dolls. :dolls.:dolls.: dolls.:dolls..
** C .' S 0* .* C S C S
9 9 S 9 C S *
Burlirg ton : 9: 10: 26: 36: 50': 17: "17: 40: 66: 96
Cepe May : 3: 11: 13: 23: 35: 3: "5: 6: 13: 23
Cumberland : 18: 27: 38: 52.: 88: 15: 22: 45: 74: 13
Hunterdon : 4: 6: 11: 20: 43': 5: : 15: 30: 63
Monmouth. : 1/: /: 1: 4: 12.: 1: 1: 2: 6: 22
Ocean : 7: 10: 15: 29.- 42 5: 7: .12: 21: 32
Somerset : 3: 8: 9: 15.; 27:: 13: 20: 27: 41: 74
C C 9 '* U C C S
S*** r *C- S_ S C- S *-J
: S 9 C :
Total : 54: 72: 113: 179. 297: 64: SO: l47: 250: 444
: : S : S .. S S C
l/ Less- than 500.


Table 10.- Tax certificates sold, and still unredeemed April 1934,
three-county total, by type of buyer and by year of sale,1928-33


S
SPrivate buyers Public buyers
Year : : : General :: General
: Number : Acres : taxes : Number : Acres : taxes

: Num.bcr : ITumbet : Dollars : Nusber : iTumber : Dollars
C. C 9 C S *

1928 .: S : 19G : 270 : 76 : : 1,96o : 2,753
1929 : 12 : 30 : 316 : 39 : 2,032 : 4,375
1930 12 : 294 394. .57 : 29973 6,906
1931 .6 : : 32 : 205 : 53 : 2,934: ,614
1932 : .6 134 253 :94 5,993 : 13,300
1933 4 : 25 77 : .76 : 3,593 : 4,094
*~~ S
: C 9 ..C C
: : : ;*





up


Table lOa.- fax certificates sold to public buyers,
and redeemed prior to April 19314, three-county
total, by year of sale, 1928-33 I/

: : : Goneral
Year Number Acres ae
Number : Number : Dollars

1928 : 17 : 838 1,188
1929 : 21 1,089 : 1,961
1930 : 20 1,126 : 2,277
1931 17 907 1,857
1932 13 1,091 : 1,602
1933 a 9 608 1,071

I/ In addition one certificate representing 18 acres and
$97 in taxes was reported redeemed from a private buyer.


Table 11.- Tax deeds given
(No tax deeds eivcn during period studied)

Table 12.- Number of delinquent properties, tax certificates and tax
deeds summarized from tables to 11

By year of levy By calendar year
: Tax : Tax
Year Newly : Delin- eli n- a Total Temper- : certif- : certif-
dolin-: quency quoncy : delin- : arily i:cates icates
: quent: termi- paid quent :cleqred : so]d : redeemed
1* *n fa .- .1 ..
::, nated 2)





1930 1,843: 792: 4,605: 6,614: 1,055 69 20
SAL, %t S S



1931 2.,032: 91: 4,695: 7,981: 1,038: 59 17

1932 2,214: 3t735: 9,422 : 100 4 l4
192 a1,3: 585 3,2: 4,3: : 81 a1




1933 :80 29
193 a183: 78: 1,0: 6,14 1,5: 69 a .2



V/ Number of properties clear for the yoe.r in question, but later again
delinquent.
2/ Includes those later redoemod.
J Classified by year within which sold.







UNIVERSITY OF FLORIDA


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