If an initial application for property tax deduction is denied, how long does the collector have to forward a Notice of Disallowance?

The correct answer is that the collector must forward a Notice of Disallowance within 30 days after the application for property tax deduction is denied. This requirement is established by New Jersey regulations to ensure timely communication between the tax collector and property taxpayers. The 30-day timeframe is important because it allows the taxpayer to understand the reasons for the denial and, if applicable, respond or appeal the decision in a reasonable period. This promotes transparency and ensures that taxpayers are not left in uncertainty about their application status for an extended period.

In the context of the provided choices, options that suggest longer timeframes—like 60, 90, or even 15 days—do not align with the established regulations regarding the timely notification of disallowance for property tax deductions, which aim to facilitate prompt resolution and communication. This adheres to New Jersey’s commitment to ensuring that taxpayers have the information they need to take any necessary next steps promptly.