When is the tax sale certificate executed?

• A. When the tax collector issues the certificate
• B. When the property is sold at tax sale
• C. When the deed is recorded
• D. When the lien is paid

Answer: (A)

In a New Jersey tax sale, the important timing question is when the certificate becomes effective as the purchaser’s claim. The tax sale certificate is executed—meaning issued and delivered by the tax collector—at the moment the tax sale occurs, to the winning bidder. This certificate is the legal record of the buyer’s tax lien, outlining the amount, interest, and redemption rights attached to the lien. It is not dependent on recording a deed or on the lien being paid; those events relate to later steps (deed after foreclosure if redemption fails, or actions taken to collect or discharge the lien). The deed to the property only comes into play after foreclosure, so the certificate’s issuance at the sale is the correct timing.