Provisions of the Servicemembers Civil Relief Act provide that if a tax or assessment -- other than income tax -- related to a service member’s personal or real property is due and remains unpaid before or during a period of military service, the affected property may not be sold to enforce the collection of the tax or assessment except by court order.

To allow the sale, the court must determine that the military service does not materially affect the service member’s ability to pay the unpaid tax or assessment. The court may stay a proceeding to enforce collection of the tax or assessment, or sale of the property during the period of the member’s military service, plus 180 days.

During the period of military service, OR within 180 days after being released from military service, a service member has the right to redeem or start an action to redeem personal or real property that was sold or forfeited to enforce the collection of a tax or assessment.

For this provision, real property is that which was occupied for dwelling, professional, business or agricultural purposes by a service member, or his or her dependents or employees: