Form PD4 "Notice of Disallowance of Claim for a Real Property Tax Deduction" - New Jersey

What Is Form PD4?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2018;
  • The latest edition provided by the New Jersey Department of the Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form PD4 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

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Download Form PD4 "Notice of Disallowance of Claim for a Real Property Tax Deduction" - New Jersey

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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/CIVIL UNION PARTNER
(N.J.S.A. 54:4-8.40 et seq. and N.J.A.C. 18:14-1.1 et seq.)
COUNTY__________________________________
MUNICIPALITY____________________________________
To:
Your request for a $250 Real Property Tax Deduction for your home was not accepted for tax year__________.
Our review indicates that your claim did not meet the requirements for the categories checked below:
Age – 65 years or older
Ownership of dwelling
Occupancy of dwelling as principal or permanent residence
Legal residence or domicile in New Jersey
Income limit
Permanent and total disability
Surviving Spouse/Civil Union Partner of a deceased senior citizen or disabled person
property tax deduction recipient
Other___________________________________________________________________________
Taxpayers can appeal to the County Board of Taxation. April 1 of the current year is the last day on which an
appeal can be filed.
If a municipal assessor or tax collector has disallowed the claim too late to permit the filing of an appeal on or
before April 1 of the current year, then the claimant is entitled to appeal on or before April 1 of the following year.
To obtain information regarding appeals, contact the
_______________________ County Board of Taxation, at _______________________________________________.
_______________________
__________________________________________
DATE
ASSESSOR/COLLECTOR
FOR OFFICIAL USE ONLY
BLOCK_______________ LOT______________
□ Claim by senior citizen
□ Claim by disabled person
□ Claim by surviving spouse/civil union partner of a senior citizen
□ Claim by surviving spouse/civil union partner of a disabled person
This form is prescribed by the Director, Division of Taxation, as required by law. It may be reproduced for distribution, but may not be altered without prior approval.
Form PD4 rev. 6/2018
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/CIVIL UNION PARTNER
(N.J.S.A. 54:4-8.40 et seq. and N.J.A.C. 18:14-1.1 et seq.)
COUNTY__________________________________
MUNICIPALITY____________________________________
To:
Your request for a $250 Real Property Tax Deduction for your home was not accepted for tax year__________.
Our review indicates that your claim did not meet the requirements for the categories checked below:
Age – 65 years or older
Ownership of dwelling
Occupancy of dwelling as principal or permanent residence
Legal residence or domicile in New Jersey
Income limit
Permanent and total disability
Surviving Spouse/Civil Union Partner of a deceased senior citizen or disabled person
property tax deduction recipient
Other___________________________________________________________________________
Taxpayers can appeal to the County Board of Taxation. April 1 of the current year is the last day on which an
appeal can be filed.
If a municipal assessor or tax collector has disallowed the claim too late to permit the filing of an appeal on or
before April 1 of the current year, then the claimant is entitled to appeal on or before April 1 of the following year.
To obtain information regarding appeals, contact the
_______________________ County Board of Taxation, at _______________________________________________.
_______________________
__________________________________________
DATE
ASSESSOR/COLLECTOR
FOR OFFICIAL USE ONLY
BLOCK_______________ LOT______________
□ Claim by senior citizen
□ Claim by disabled person
□ Claim by surviving spouse/civil union partner of a senior citizen
□ Claim by surviving spouse/civil union partner of a disabled person
This form is prescribed by the Director, Division of Taxation, as required by law. It may be reproduced for distribution, but may not be altered without prior approval.
Form PD4 rev. 6/2018
NOTICE OF DISALLOWANCE OF CLAIM – If application for a Real Property Tax Deduction is disapproved, a
Notice of Disallowance (Form PD4) must be forwarded to the claimant by regular mail. The Notice must state the
reasons for disallowance of the claim. The Disallowance Notice must also advise the claimant of his or her right
to appeal to the County Board of Taxation on or before April 1 of the tax year. N.J.A.C. 18:14-3.9-3.10
(a) Disallowance by the Assessor
Where a Form PTD initial application for deduction (N.J.S.A. 54:4-8.40 et seq.) is filed with the assessor on or
after October 1 and not later than December 31 of the year before the tax year for which the deduction is
claimed and it is denied, the assessor must forward a Notice of Disallowance (Form PD4) to the claimant by
June 1 of the tax year.
(b) Disallowance by the Collector
When a Form PTD initial application for deduction (N.J.S.A. 54:4-8.40 et seq.) is filed with the tax collector on
or after January 1 and not later than December 31 of the tax year – and it is denied – the collector must
forward the Notice of Disallowance (Form PD4) to the claimant within 30 days of receipt of the application; or
When a deduction is denied by the collector because the claimant failed to prove his or her eligibility for the
tax year or for the continuation of the deduction for the following tax year (Form PD5) as required by N.J.S.A.
54:4-8.44a, then a Notice of Disallowance (Form PD4) must be forwarded to the claimant by April 1 of the
post-tax year or, when an extension of time for filing is granted, no later than June 1 of the post-tax year.
N.J.S.A. 54:4-8.45:
The assessor may at any time require the filing of a new application or such proof as he or she may consider
necessary to establish the right of the claimant to continuance of the deduction.
N.J.S.A. 54:4-8.44a:
The tax collector must require the filing of, on or before March 1 of the post-tax year, a statement from the
claimant under oath of his or her income for the tax year and his or her anticipated income for the ensuing tax
year, as well as any other information necessary to establish his or her right to a tax deduction. The collector
may grant a reasonable extension of time for filing the required statement, which must terminate no later than
May 1 of the post-tax year, where to the collector’s satisfaction, verified by a physician’s certificate, the failure to
file by March 1 was due to illness or a medical problem. In any case where an extension is granted by the
collector, the required statement must be filed on or before May 1 of the post-tax year. The statement must be
mailed by the collector on or before February 1 of the post-tax year to each person who was allowed a deduction
in the preceding year. Each collector may require the submission of such proof as he or she considers necessary
to verify any statement.
Upon the failure of any person to file the statement within the time provided or to submit such proof as the
collector considers necessary to verify a filed statement, or if it is determined that the income exceeded the
applicable income limitation for the tax year, his or her tax deduction for that tax year must be disallowed. A
Notice of Disallowance, on a form prescribed by the director, must 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 is granted, no later than June 1 or,
where an extension of time for filing is granted, no later than 30 calendar days after the Notice of Disallowance is
mailed, after which date if unpaid, the taxes are delinquent, constitute a lien on the property, and become a
personal debt of the claimant. Any lien and tax liability amounts must be prorated by the tax collector upon the
transfer of title based on the number of days during the tax year that eligibility for the tax deduction is
established. The lien must be considered satisfied by the tax collector upon payment of the prorated amount for
that portion of the tax year for which eligibility for the tax deduction is not established.
This form is prescribed by the Director, Division of Taxation, as required by law. It may be reproduced for distribution, but may not be altered without prior approval.
Form PD4 rev. 6/2018
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