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Division of Taxation

Payment Plans

If you cannot pay your taxes in full, or you are having difficulty reimbursing New Jersey for overpayment of Homestead Benefit or Senior Freeze benefits, a payment plan can help. Read the guidelines below to see if you qualify, and then select the appropriate Payment Plan Request Form.

What you should know about payment plans:

  • You can request a payment plan for any unpaid amount, including Cigarette Taxes, Homestead Benefit, and Senior Freeze (Property Tax Reimbursement) repayments.
  • Your plan must include all unpaid balances.
  • The monthly payment must be at least $25.
  • Standard plans may be approved up to 60 months.
  • Plans beyond 60 months will be subject to additional requirements and may be subject to submission of a financial statement for approval.
  • All plans are subject to approval.
  • We will continue to add interest to your unpaid tax balance. (This does not apply to Homestead or Senior Freeze balances.)
  • We may add a Referral Cost Recovery Fee to each outstanding item. This fee is in addition to any interest or penalties charged.
  • You may receive a certified "Notice and Demand for Payment" letter, which may result in a judgment being filed against you.
  • You will still be subject to all set-off programs until the debt is paid in full. Set-off programs allow us to apply your refunds, property tax relief, and other government benefits to pay off debt you may owe.
  • For businesses, you must file all missing New Jersey tax returns before we can approve your plan. You also must complete the Responsible Person Acknowledgement and Judgment Authorization to receive a payment plan.
  • If you have received a notice from our collection agency – Pioneer Credit Recovery – you can contact a caseworker at Pioneer by calling 1-866-343-9167.
  • If you have an account assigned to our collection agency, you are subject to additional payment plan requirements which may result in a judgment being filed against you, based on your chosen plan agreement.
  • If you have any questions regarding payment plans, email the Payment Plan Unit at

Payment Plan Request Forms

The Division of Taxation uses a Paper Check Conversion Process (PCC) which is a procedure for converting checks into electronic fund transfers or E-Checks. When you mail a completed, signed check for tax related payments or fees, the information from your check may be converted to an electronic payment. You will not receive your original check back from your financial institution. For security reasons we will destroy your original check, but we will keep a copy for record keeping purposes. By presenting your completed and signed check to us you authorize the conversion of your check into an electronic transaction.

Last Updated: Wednesday, 05/15/24