52:27D-18.4 Extension of certain interest free periods relative to payment of taxes.
1. a. Notwithstanding the provisions of any law, rule, or regulation to the contrary, whenever a public health emergency, pursuant to the "Emergency Health Powers Act," P.L.2005, c.222 (C.26:13-1 et seq.), or a state of emergency, pursuant to P.L.1942, c.251 (C.App.A.9-33 et seq.), or both, has been declared by the Governor and is in effect, the Director of the Division of Local Government Services in the Department of Community Affairs shall have the power to extend any deadline under the "Local Budget Law," N.J.S.40A:4-1 et seq., the "Local Fiscal Affairs Law," N.J.S.40A:5-1 et seq., the "Local Authorities Fiscal Control Law," P.L.1983, c.313 (C.40A:5A-1 et seq.), under chapter 4 of Title 54 of the Revised Statutes with respect to the issuance of any tax bill except for the quarterly property tax installment dates pursuant to R.S.54:4-66 or section 2 of P.L.1994, c.72 (C.54:4-66.1), and under chapter 5 of Title 54 of the Revised Statutes with respect to a municipal tax sale. The Director of the Division of Local Government Services shall have the power to permit municipalities to institute an extended grace period pursuant to R.S.54:4-67, for the first $10,000 determined to be due and required to be paid for the property tax quarter, not to extend beyond the first calendar day of the next calendar month immediately following the quarterly property tax installment date and under conditions the director may specify, as well as to extend the dates for the payment of taxes by a municipality due to a county, a school district, or any other taxing district under chapter 4 of Title 54 of the Revised Statutes or any other law, which extension shall be equal to the number of days of the extended grace period pursuant to R.S.54:4-67 provided under this subsection. The Director of the Division of Local Government Services, in consultation with the Director of the Division of Taxation in the Department of the Treasury, shall have the power to extend any other deadline established in chapter 1, chapter 3, chapter 4, or chapter 5 of Title 54 of the Revised Statutes if the Director of the Division of Local Government Services determines that the extension is necessary to minimize and mitigate additional hardships, loss, or suffering to the State and its political subdivisions. A municipality, county, or any other agency or political subdivision of this State shall not enact or enforce any order, rule, regulation, ordinance, or resolution that, in any way, conflicts with any of the provisions of this section.
b. Whenever the governing body, by resolution, extends the interest-free period pursuant to subsection a. of this section, the governing body shall provide a notice to all taxpayers by either (1) regular mail; or (2) by a telephonic system and one of the following alternatives: electronic mail, text messaging system, or any other digital platform used by the municipality to disseminate information to municipal residents electronically. The municipality also shall post the notice on its Internet website, if the municipality has a website, and on the Internet website of the Department of Community Affairs, if the municipality has no website. The municipal clerk shall notify the Director of the Division of Local Government Services in the Department of Community Affairs of its adoption of a resolution effectuating the provisions of an extended interest-free period, pursuant to subsection a. of this section, not later than the third business day next following the municipal governing body's adoption of the resolution.
c. In the event that, pursuant to subsection a. of this section, the Director of the Division of Local Government Services orders an extension of the dates for the payment of taxes by a municipality due to a county, a school district, or any other taxing district under chapter 4 of Title 54 of the Revised Statutes or any other law, the director shall require a municipality to pay a percentage of the total installment of taxes due to a county, school district, or any other taxing district by the original statutory date for full payment of the installment. In determining the percentage to be paid by the municipality by the original statutory installment due date, the director shall consider the amount of property taxes collected by the municipality, the fiscal condition of the municipality, the fiscal condition of any taxing district subject to the director's order of extension pursuant to subsection a. of this section, and any other budgetary, fiscal, or economic factors the director finds appropriate to make the determination. The director shall consult with the Commissioner of Education when considering the fiscal condition of a school district pursuant to this subsection.
L.2020, c.34, s.1.