Qualified residents may request summer tax deferment by submitting an Application for Deferment of Summer Taxes Form (Form 471) by September 15th. These are tax deferments, NOT exemptions. Please review the form to determine if you meet the qualifications. Tax will be deferred until February 14th of the following calendar year and you will avoid the late payment penalty. If not paid by the due date, a 3% penalty is applied.