---
kind: "section"
citation: "50 U.S.C. § 3991"
title: "50"
title_heading: "War and National Defense"
number: "3991"
heading: "Taxes respecting personal property, money, credits, and real property"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/50/3991"
units:
  - "Chapter 50 — Servicemembers Civil Relief"
  - "Subchapter V — Taxes and Public Lands"
---

# §3991. Taxes respecting personal property, money, credits, and real property

- (a) **Application—** This section applies in any case in which a tax or assessment, whether general or special (other than a tax on personal income), falls due and remains unpaid before or during a [period of military service](/usc/50/3911.md?p=3) with respect to a [servicemember](/usc/50/3911.md?p=1)’s—
  - (1) personal property (including [motor vehicles](/usc/50/3911.md?p=8)); or
  - (2) real property occupied for dwelling, professional, business, or agricultural purposes by a [servicemember](/usc/50/3911.md?p=1) or the [servicemember](/usc/50/3911.md?p=1)’s [dependents](/usc/50/3911.md?p=4) or employees—
    - (A) before the [servicemember](/usc/50/3911.md?p=1)’s entry into [military service](/usc/50/3911.md?p=2); and
    - (B) during the time the tax or assessment remains unpaid.
- (b) **Sale of property—**
  - (1) **Limitation on sale of property to enforce tax assessment—** Property described in [subsection (a)](#a) may not be sold to enforce the collection of such tax or assessment except by [court](/usc/50/3911.md?p=5) order and upon the determination by the [court](/usc/50/3911.md?p=5) that [military service](/usc/50/3911.md?p=2) does not materially affect the [servicemember](/usc/50/3911.md?p=1)’s ability to pay the unpaid tax or assessment.
  - (2) **Stay of court proceedings—** A [court](/usc/50/3911.md?p=5) may stay a proceeding to enforce the collection of such tax or assessment, or sale of such property, during a [period of military service](/usc/50/3911.md?p=3) of the [servicemember](/usc/50/3911.md?p=1) and for a period not more than 180 days after the termination of, or release of the [servicemember](/usc/50/3911.md?p=1) from, [military service](/usc/50/3911.md?p=2).
- (c) **Redemption—** When property described in [subsection (a)](#a) is sold or forfeited to enforce the collection of a tax or assessment, a [servicemember](/usc/50/3911.md?p=1) shall have the right to redeem or commence an action to redeem the [servicemember](/usc/50/3911.md?p=1)’s property during the [period of military service](/usc/50/3911.md?p=3) or within 180 days after termination of or release from [military service](/usc/50/3911.md?p=2). This subsection may not be construed to shorten any period provided by the law of a [State](/usc/50/3911.md?p=6) (including any political subdivision of a [State](/usc/50/3911.md?p=6)) for redemption.
- (d) **Interest on tax or assessment—** Whenever a [servicemember](/usc/50/3911.md?p=1) does not pay a tax or assessment on property described in [subsection (a)](#a) when due, the amount of the tax or assessment due and unpaid shall bear interest until paid at the rate of 6 percent per year. An additional penalty or interest shall not be incurred by reason of nonpayment. A lien for such unpaid tax or assessment may include interest under this subsection.
- (e) **Joint ownership application—** This section applies to all forms of property described in [subsection (a)](#a) owned individually by a [servicemember](/usc/50/3911.md?p=1) or jointly by a [servicemember](/usc/50/3911.md?p=1) and a [dependent](/usc/50/3911.md?p=4) or [dependents](/usc/50/3911.md?p=4).

## Source credit

(Oct. 17, 1940, ch. 888, title V, § 501, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2854.)

## Notes

### Editorial Notes

### Codification

Section was formerly classified to section 561 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.

### Prior Provisions

A prior section 501 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1187, related to rights in public lands and grazing lands, prior to the general amendment of this Act by Pub. L. 108–189. See section 3992 of this title.

Provisions similar to this section were contained in section 500 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1186; Oct. 6, 1942, ch. 581, § 14, 56 Stat. 776, prior to the general amendment of this Act by Pub. L. 108–189.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title.