NJ Property Tax Deferment for Deployed Service Members: How It Works

New Jersey lets a resident service member who is deployed for active service in time of war, or a Guard or Reserve member mobilized for federal active duty, put off the property taxes that come due on their home during that deployment. The taxes aren't forgiven: they're due in full, without interest, within a 90-day grace period after the deployment or mobilization ends.

I'm Dennis Mark Interdonato with The Dennis Mark Group at Keller Williams Realty Ocean Living and the Market Center Representative for KW Military. I served 10 years in the U.S. Army Reserve. A deployment doesn't stop the property tax bills, but New Jersey can change when they're due. Here's how it works, straight from the State.

What is the Active Military Service Property Tax Deferment?

It's a State program, run through your town's tax collector, that delays when your property tax payments are due while you're deployed or mobilized. The NJ Division of Taxation's deferment page (updated August 12, 2025) and the application, Form AMSPTD, lay out the rules. The form cites P.L. 2015, c. 277 and P.L. 2016, c. 63.

The form's instructions are clear on the most important point: this is a deferment, not an exemption. The taxes keep adding up while you're gone. They aren't due until after you come back.

Who qualifies for the deferment?

According to Form AMSPTD, the service member has to be, or have orders to be, one of these:

• deployed for active service in a time of war as a member of the United States Armed Forces, or
• mobilized for federal active duty as a member of the National Guard or a Reserve Component of the Armed Forces.

The form describes the applicant as a New Jersey resident service member, and you attach a copy of the deployment or mobilization orders.

Does it matter how the home is owned?

Yes, and this is where people get caught. The statute limits the deferment to property owned solely by the service member, or owned together with their spouse or civil union partner. Form AMSPTD spells out what doesn't qualify:

• property owned with anyone else, including parents, siblings, grandparents or children, and
• property owned by a corporation, LLC or partnership.

If you're buying a home before a deployment and planning to put a relative on the deed, that choice could affect this program. Ask your attorney before closing how title should be held.

What does the deferment cover, and what doesn't it?

It covers the property tax payments that come due during the deployment or mobilization. The form says the deferment starts with the first property tax payment due after the deployment or mobilization begins. It does not cover:

• taxes that were already delinquent before you deployed,
• payments that were due before the deployment started, or
• municipal utility bills such as sewer, water and electric, or any other municipal charges. Interest and late charges keep accruing on unpaid utility bills.

When do the deferred taxes have to be paid?

Within the 90-day grace period after the last day of the deployment or mobilization. If you pay in full during those 90 days, there's no interest. If you don't, the State says interest is charged back to the original due date of each deferred payment. The form suggests asking your municipal tax collector what interest rate your town charges on late taxes.

Plan for that bill before you come home. Several months of property taxes, due within 90 days, is a number worth knowing in advance.

How do you apply?

1. Get Form AMSPTD from the Division of Taxation's site.
2. Fill in the property details from your tax bill: block, lot and qualifier.
3. Attach your orders for the deployment or mobilization, with the start and end dates.
4. File it with the municipal tax collector in the town where the home is, whether that's in Monmouth County or Ocean County.
5. Keep the tax collector updated. If the deployment is extended, provide the extension orders. When you return, provide your DD-214 to verify the end date.

You don't have to file it yourself. The form allows a person acting on your behalf to apply, as long as they provide their contact information, sign the acknowledgment and affirm that you authorized it.

What if my mortgage has an escrow account?

Call your lender. If your property taxes are paid from escrow, the form says to contact your lender about the deferral. The deferment changes when the town expects the payment, and your servicer needs to know that.

How does this fit with other veteran tax benefits?

It's separate from New Jersey's $250 veteran property tax deduction and the 100% disabled veteran exemption, which reduce or eliminate the tax rather than delay it. For how taxes fit into a monthly payment, read how property taxes affect your mortgage payment in New Jersey.

Buying or selling around a deployment? I plan the whole thing backward from your dates. If you're selling, ask your closing attorney and the tax collector how any deferred taxes get settled at closing, and start with what your home is worth. If you're buying, read buying a home while deployed.

Frequently Asked Questions

Is the deployment deferment a property tax exemption?

No. Form AMSPTD says it's a deferment, not an exemption. The taxes are still owed.

How long do I have to pay after I return?

90 days after the last day of the deployment or mobilization, without interest. After that, interest goes back to the original due dates.

Can my spouse file the application for me?

The form allows a person acting on your behalf to file, with their contact details and signed acknowledgment that you authorized it.

Can I defer my sewer and water bills too?

No. The form says municipal utility payments and other municipal charges aren't covered.

This is general information, not legal, tax or lending advice. Your municipal tax collector decides your application, and your attorney and tax professional advise on your situation. This site isn't affiliated with or endorsed by the Department of Veterans Affairs or the Department of Defense.

About the author

Dennis Mark Interdonato is a REALTOR® and Master CDRE® who leads The Dennis Mark Group at Keller Williams Realty Ocean Living in Point Pleasant, NJ, helping buyers and sellers throughout New Jersey make their next move, with Monmouth and Ocean County as home base. Read more about Dennis Mark, or see how I handle military moves.

Keep reading

• The Military Home Guide
• SCRA protections for homeowners
• Have a question this didn't answer? Send it to Dennis Mark.