New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION
Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS
Section 18:14-3.9 - Disallowance of claim; notice
Universal Citation: NJ Admin Code 18:14-3.9
Current through Register Vol. 56, No. 18, September 16, 2024
(a) If the application for deduction has been disapproved, a Notice of Disallowance (Form PD-4) shall be forwarded to the claimant by regular mail and shall set forth the reason or reasons for disallowance of the claim and shall also set forth a statement notifying the claimant of his or her right to appeal to the county board of taxation as set forth in N.J.A.C. 18:14-3.10.
1.
By the assessor: Where an initial application for deduction under
N.J.S.A.
54:4-8.40 et seq. Form PTD has been filed with the
assessor on or after October 1 and no later than December 31 of the year preceding
the tax year for which the deduction is claimed and it has been denied, Notice of
Disallowance (Form PD-4) shall be forwarded by the assessor to the claimant on or
before June 1 of the tax year.
2. By the
collector:
i. Where an initial application for
deduction under
N.J.S.A.
54:4-8.40 et seq. Form PTD has been filed with the
collector on or after January 1 and not later than December 31 of the tax year and
it has been denied, Notice of Disallowance (Form PD-4) shall be forwarded by the
collector to the claimant within 30 days of receipt of the application; or
ii. Where the deduction has been denied by the
collector because the claimant failed to prove his or her entitlement to the
deduction for the tax year or to the continuation of the deduction for the ensuing
tax year, as required by
N.J.S.A.
54:4-8.44a, Notice of Disallowance (Form PD-4)
shall 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 30 calendar
days following the expiration of said extension.
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