New Jersey Property Tax Deferment for Deployed Service Members

N.J.S.A. 54:4-8.25 lets a resident enlisted in any branch of the Armed Forces defer any property tax bill "that becomes due while the resident is deployed for active service in time of war". P.L.2016, c.63 extended it to a resident mobilized for federal active duty as a member of the National Guard or a reserve component. It covers property owned solely by the member or with a spouse. The deferment runs from the tax due date to 90 days after the last day of deployment or mobilization. Paid in full within those 90 days, no interest is charged. If not, interest runs from the original due date on whatever is unpaid. Under N.J.S.A. 54:4-8.26 no tax lien may be issued because of the deferment, and the collector must, within 30 days of a complete application, write to the member and to any mortgage lender giving the effective date, which matters when taxes are paid from escrow. Apply to the municipal tax collector on form AMSPTD with the orders. Someone else may apply on the member's behalf. Taxes already delinquent before the deployment, and water, sewer and other municipal charges, are not covered. This is not an exemption. The tax is still owed. Separately, the federal Servicemembers Civil Relief Act limits the sale of a servicemember's property for unpaid taxes during service.