Fillable Active Military Service Property Tax Deferment Application (Page 2 of 2) in pdf

Form AMSPTD (2/2017)

GENERAL INSTRUCTIONS

P.L. 2015, c. 277 and P.L 2016, c. 63

SUBMIT TO THE MUNICIPAL TAX COLLECTOR

IMPORTANT:

This application is for a deferment from property taxes that will be due while the NJ resident serviceperson is

deployed or mobilized for active service in time of war. Tax payments will continue to accrue while the deferment is in effect, but

they will not be due until after the serviceperson’s deployment or mobilization has ended. This is not an exemption from those taxes,

and any tax payments deferred will be due in full, without interest, within a 90-day “grace period” after the last date of the

deployment or mobilization. If the tax payments deferred are not paid in full by the end of the 90-day “grace period”, interest will

be assessed back to the date the tax payments were originally due. You should contact your municipal tax collector to determine

what the interest rate for delinquent tax payments is in your municipality. This deferment is not applicable to, and does not affect,

any property tax payments that are delinquent prior to the serviceperson’s deployment or mobilization. Any municipal utility

payments, such as sewer, water, and electric, and any other municipal charges other than property taxes are not subject to this

deferral. Interest and late charges will accrue on any unpaid municipal utility bills. If there is a mortgage on your property and

the lender has an escrow account for tax payments, you should contact your lender with regard to this deferral.

SECTION I–IDENTIFICATION:

"Owners’ Name”–List every individual, partnership or corporation having an ownership interest in the property.

“Block, Lot, & Qualifier”–List block, lot, and qualifier (if applicable) from your tax bill; official tax map; or page and line from the

current year’s assessment list.

“Property Location”–List the street address of the property.

“Mailing Address”–List the address for correspondence if different than the property’s street address.

SECTION II–DEFERMENT INFORMATION:

OWNERSHIP–This deferment is limited by statute to property owned solely by the deployed or mobilized

serviceperson or property owned together with his or her spouse/civil union partner. Property that is owned with any

other person, including the serviceperson’s or spouse’s/civil union partner’s parents, siblings, grandparents, children,

etc., does not qualify for the deferment. Property owned by a corporation, limited liability company (LLC), or

partnership likewise does not qualify for the deferment.

DEPLOYMENT/MOBILIZATION–In order to qualify for this deferment, the serviceperson must be deployed for

active service in time of war or mobilized for federal active duty as a member of the National Guard or a Reserve

Component of the Armed Forces of the United States. The starting date of the deferment is the first date a property tax

payment is due after the serviceperson’s deployment or mobilization begins. A copy of the military orders for the

serviceperson’s deployment or mobilization must be included with the application, and the begin and end date of the

deployment or mobilization should be entered into the appropriate fields on this form. After the serviceperson has

returned from his or her deployment or mobilization, he or she must provide the tax collector with a copy of his or her

DD-214 to verify the end date of the deployment or mobilization. If the deployment or mobilization is extended, a copy

of the orders showing that extension must be provided to the tax collector.

PERSONS FILING ON BEHALF OF THE SERVICEPERSON–Statute allows “a person acting on behalf of” the

serviceperson to file this application. If the application is being made by someone else on behalf of the serviceperson,

that person must provide his or her name, relationship to the serviceperson, address, telephone, and email address so the

tax collector may contact him or her if there are any issues with the application. By signing Section III, a person filing on

behalf of the serviceperson affirms that the serviceperson has authorized his or her filing of this application and that the

serviceperson also acknowledges the requirements of this deferment. This includes acknowledgment of the 90-day grace

period in which the payment in full of deferred amounts may be made without interest, and that the deferred tax

payments, if not paid in full during the 90-day grace period, will begin to accrue interest back to the original due date

following the end of the 90-day grace period.

SECTION III–ACKNOWLEDGMENT AND SIGNATURE OF APPLICANT:

The applicant, either the serviceperson or the person acting on his or her behalf, must sign and date this form. The applicant must also check the box

following the statement of acknowledgment to indicate that he or she has read the information presented and that he or she understands the nature

and limitations of the deferment for which this application is being submitted.

This form is promulgated by the Director of the Division of Taxation in the Department of the Treasury, as required by law, and may not be altered without approval of the

Director. Reproduction of this form is permitted provided it is the same content and format.