The recent New Jersey Supreme Court ruling in 257-261 20th Avenue, Realty v. Roberto and the 2024 legislative amendments to the state’s tax foreclosure laws mark a significant shift in how tax liens are handled in the Garden State.
In their latest article, Barry R. Mandelbaum and Marlene M. Arabia of Mandelbaum Barrett PC explore how these developments—driven in part by the U.S. Supreme Court’s landmark decision in Tyler v. Hennepin County—impact:
🏠 Property owners
🏛️ Municipalities
💼 Private lienholders
⚖️ Constitutional protections under the Fifth Amendment
Key takeaways include:
✅ The evolving role of surplus equity in foreclosure
✅ The constitutionality of New Jersey’s amended tax lien statute
✅ New rights for property owners, including the ability to demand a judicial or internet sale
✅ What this means for future tax enforcement and revenue recovery
📄 Read the full analysis here.