Property tax is normally collected by the county and not the state.

Who said New Jersey ever did anything normally?

I may have mis-typed and confused you. Because I pay Federal Income Tax, State Income Tax, State Property Tax (that all goes to County Tax, Library Tax, District School Tax, Regional School Tax, Local Municipal Tax, Open Space Tax, and Muni Open Space. And I make my tax payment checks payable to the town in which I live, and they take care of it from there.

But the state gives rebates from property tax to some people, depending on lots of things. So it is easy to confuse me. Perhaps, since I deduct my state property tax and perhaps my state income tax from my federal forms, if I get a refund from it from the state, I have to include the amount of the refund (listed on the 1099-G) as income the next year, since I deducted it the previous year and the state later gave some of it back. But they do not send those 1099-G forms anymore.