On April 28, 2020, in response to the 2019 novel coronavirus disease (COVID-19) pandemic, New Jersey Governor Philip Murphy issued Executive Order No. 130. Executive Order No. 130 authorizes municipalities to extend the grace period for second quarter real property tax payments due May 1, 2020 to June 1, 2020.

Any municipality that chooses to extend the grace period must do so by resolution. The municipal clerk of any municipality that extends the grace period must notify the Director of the Division of Local Government Services in the New Jersey Department of Community Affairs of the resolution extending the grace period within three business days after its adoption.

Executive Order No. 130 provides local officials the ability to offer relief to their residents who may need more time to pay their real property taxes as a result of COVID-19 hardships. Taxpayers should check with their local taxing authority to determine if any relief has been instituted.

For a collection of resources related to global coronavirus, COVID-19, pandemics, and business interruption content, see Real Estate Global Coronavirus Toolkit.