Elizabeth, NJ Local Taxes & Fees: Vacancy Tax (2026)
Key Facts
- Initial registration fee
- $1,000 for non-foreclosure vacant property
- Renewal fees
- $1,500, then $2,000, then $3,000 each cycle
- Foreclosure occupied fee
- $500 to register and renew
- Foreclosure vacant fee
- $2,000 to register and renew
- Filing deadline
- Due by October 1st annually
Summary
Elizabeth doesn't levy a formal vacancy tax, but Section 8.80.030 forces owners of vacant or foreclosing property to register annually and pay an escalating fee, starting at one thousand dollars and rising to three thousand dollars for repeat renewals. Foreclosure-related registrations carry their own five-hundred to two-thousand-dollar fee schedule.
All owners must register vacant and not properly maintained and/or foreclosing properties with the department of planning and community development on forms to be provided... If the property is in the process of foreclosure, then the registration must be received within seven (7) days of the initiation of the foreclosure process as defined in section 8.80.020... All property registrations of properties not subject to foreclosure are valid for one (1) year from the date of the registration. The initial registration fee shall be one thousand dollars ($1,000.00) and must accompany the registration form. Subsequent annual registration fees shall be one thousand five hundred dollars ($1,500.00) for the first renewal, two thousand dollars ($2,000.00) for the second renewal, and three thousand dollars ($3,000.00) for all subsequent renewals. All applications and fees are due by October 1st.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 31).
Full Breakdown
O. Box, and to designate a local contact responsible for the property's security and maintenance. 020; if the enforcement authority determines a property is vacant with no foreclosure underway, registration is due within fourteen days of the first violation notice or summons. Owners must also submit proof that gas, electric, and water utilities are connected or disconnected. 00) for every renewal after that, with all fees due by October 1st and none of it prorated or refunded. 00) to register and to renew for as long as it stays vacant.
Once a non-foreclosure property is sold, transferred, or reoccupied, the owner has thirty days to prove that to the enforcement authority; foreclosure properties stay under the registration duty until an arm's-length transfer closes the file.
Violations & Fines
Section 8.80.010 vests enforcement in the department of planning and community services, the department of health and human services and their inspectors, plus the police department and department of public works, with the mayor able to assign additional departments as needed. Missing a registration deadline or the utility-status filing exposes an owner to those departments' enforcement action under Chapter 8.80, on top of the registration and renewal fees themselves, which are never prorated or refunded.
Frequently Asked Questions
Does Elizabeth have a vacancy tax?
How much does it cost to register a vacant property in Elizabeth?
When does a foreclosing property have to be registered?
Sources & Official References
Other rules in Elizabeth
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