Form Pd4 - Notice Of Disallowance Of Claim For A Real Property Tax Deduction On Dwelling House Of A New Jersey Resident Senior Citizen, Disabled Person, Or Surviving Spouse Page 2
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1
2NOTICE OF DISALLOWANCE OF CLAIM – If the application for deduction has been disapproved, a
Notice of Disallowance (form PD4) must be forwarded to the claimant by regular mail and must state
the reason or reasons for disallowance of the claim. The Notice of Disallowance must also advise the
taxpayer of his or her right to appeal to the county board of taxation on or before April 1 of the tax
year.
(a) Disallowance by the Assessor
Where an initial application for deduction under N.J.S.A. 54:4-8.40 et seq. form PTD (May, 1996) has
been filed with the assessor on or after October 1 and not later than December 31 of the year prior
to the tax year for which the deduction is claimed and it has been denied, the assessor must
forward the Notice of Disallowance to the claimant on or before June 1 of the tax year.
(b) Disallowance by the Collector
Where an initial application for deduction under N.J.S.A. 54:4-8.40 et seq. form PTD (May, 1996) has
been filed with the tax collector on or after January 1 and not later than December 31 of the tax year
and it has been denied, the collector must forward the Notice of Disallowance to the claimant
within 30 days of receipt of the application.
Where the property tax deduction has been denied by the collector because the claimant failed to
prove his entitlement to the deduction for the tax year or to the continuation of the deduction for
the following tax year, as required by N.J.S.A. 54:4-8.44a, Notice of Disallowance must be
forwarded to the claimant on or before April 1 of the post-tax year or, where an extension of time
for filing has been granted, no later than June 1 of the post-tax year.
STATUTORY EXCERPT
N.J.S.A. 54:4-8.44a et seq.:
“Every person who is allowed a deduction shall, except as hereinafter provided, be required to
file with the collector of the taxing district on or before March 1 of the post-tax year a statement under
oath of his income for the tax year and his anticipated income for the ensuing tax year as well as any
other information deemed necessary to establish his right to a tax deduction for such ensuing tax year.
The collector may grant a reasonable extension of time for filing the statement required by this section,
which extension shall terminate no later than May 1 of the post-tax year, in any event where it shall
appear to the satisfaction of the collector, verified by a physician’s certificate, that the failure to file by
March 1 was due to illness or a medical problem which prevented timely filing of the statement. In any
case where such an extension is granted by the collector, the required statement shall be filed on or
before May 1 of the post-tax year. Such statement…shall be mailed by the collector on or before
February 1 of the post-tax year to each person within the taxing district who was allowed a deduction
in the preceding year. Each collector may require the submission of such proof as he shall deem
necessary to verify any such statement. Upon the failure of any such person to file the statement
within time herein provided or to submit such proof as the collector deems necessary to verify a
statement that has been filed, or if it is determined that the income of any such person exceeded the
applicable income limitation for said tax year, his tax deduction for said tax year shall be disallowed. A
notice of disallowance, on a form prescribed by the director, shall be mailed to that person by the
collector on or before April 1 of the post-tax year or, where an extension of time for filing has been
granted, no later than June 1…or, where an extension of time for filing has been granted no later than
30 calendar days after the notice of disallowance was mailed…after which date if unpaid, said taxes
shall be delinquent, constitute a lien on the property, and, in addition, the amount of said taxes shall be
a personal debt of said person. The amount of any lien and tax liability shall be prorated by the tax
collector upon the transfer of title based on the number of days during the tax year that entitlement to
the tax deduction is established. The lien shall be considered satisfied by the tax collector upon
payment of the prorated amount for that portion of the tax year for which entitlement to the tax
deduction is not established.”
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The Director of the Division of Taxation in the Department of the Treasury has promulgated form PD4. Officially
promulgated forms may be reproduced for distribution, but cannot be altered or amended without the prior
approval of the Director.
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