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

Form AMSPTD (4/2016)

GENERAL INSTRUCTIONS

P.L. 2015, c. 277

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 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 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. 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. The utility portion of your bill, 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 non-property tax

portions of your bill. 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.

SECTION II–DEFERMENT INFORMATION:

OWNERSHIP–This deferment is limited by statute to property owned solely by the deployed 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–In order to qualify for this deferment, the serviceperson must be deployed for active service in time of

war. The starting date of the deferment is the first date a property tax payment is due after the serviceperson’s

deployment begins. A copy of the military orders for the serviceperson’s deployment must be included with the

application, and the begin and end date of the deployment should be entered into the appropriate fields on this form.

After the serviceperson has returned from his or her deployment, 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. If the deployment 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.

Form Amsptd - Active Military Service Property Tax Deferment Application Page 2

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