Town of Salisbury COVID-19 Property Tax

APPLICATION FOR MUNICIPAL/QUASI-MUNICIPAL TAX RELIEF DEFERRAL PROGRAM UNDER EXECUTIVE ORDER 9R

Governor Lamont’s recently signed Executive Order 9R allows towns to again offer deferment for property tax payments. This past spring the Town of Salisbury approved a tax deferment program (for taxes due April 1st and July 1st) that Governor Lamont authorized in response to the pandemic.

The effect of this program is the equivalent of an extended grace period. The deadline is deferred, not the tax. The due date of the tax bill is still January 1, 2021. Instead of the first day to pay being February 1, 2021, the last day to pay will be extended to April 1, 2021 for eligible taxpayers. Anyone who fails to pay by the new April 1 deadline would have to pay three months of interest added along with the existing tax bill. Escrow accounts are still ineligible for the deferment. Eligible taxpayers must have an application approved and supporting documentation on file with the Town by February 1, 2021.

“Eligible taxpayers,” defined by the State Office of Policy and Management (OPM) are:

Residents who have suffered a reduction in income of at least 20% due to COVID- 19 since April 1, 2020, have been either (1) furloughed without pay; (2) hours significantly reduced; or (3) unemployed.

Businesses whose Revenue decreased at least 30% in the October 2020 to January 2021 period versus October 2019 to January 2020 period. There are eligibility requirements covering landlords as well.