The Madison Borough Council approved its consent agenda of administrative resolutions, R-1-2025 through R-39-2025, by unanimous voice vote at the Jan. 2 reorganization meeting; the consent package included Resolution R-12-2025, which sets interest rates on delinquent property taxes.

During discussion before the vote, a council member questioned whether the interest schedule in R-12-2025 — 8% annually on the first $1,500 of a delinquent tax bill and 18% annually on any amount over $1,500 — was unduly punitive for local taxpayers. The council member also asked whether the rate takes effect immediately or after a grace period.

A municipal official explained that the figures in R-12-2025 mirror state law and noted that quarterly tax payments have a 10-day grace period; property tax installments are due Feb. 1, May 1, Aug. 1 and Nov. 1. The official added that the municipality typically forwards most collected taxes to the Board of Education and to the county, which means the borough borrows against reserves when collections are late.

After the exchange the council moved and seconded adoption of the consent agenda and recorded unanimous voice votes of “Aye.” The council did not remove Resolution R-12-2025 from the consent agenda for separate vote or amendment.

The council’s discussion framed the matter as constrained by state statute rather than a local policy choice; members suggested any change to the rate scheme would need to be taken up at the state level. The adoption places the interest schedule in effect for 2025 as part of the borough’s standard tax-collection process.