N.J. Admin. Code § 18:14-3.9

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:14-3.9 - Disallowance of claim; notice

(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.

N.J. Admin. Code § 18:14-3.9

Amended by 49 N.J.R. 277(a), effective 2/6/2017