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New Jersey Amusement Association Announcement - Superstorm Sandy

NJAA members affected by Sandy should be aware of relief programs available from the local county and federal governments.

This memo will contain a brief description of three programs and is for educational purposes only; members are encouraged to consult with tax and business advisors to find out about they if they are eligible for these programs and about the deadlines for applying.

1.Landowners who own property that was damaged by Sandy may be able to apply for a reappraisal and reduction of property taxes. The application with the local taxing authority must be filed by January 10, 2013. Check with your local tax authority for full details.

2.The IRS has a number of tax relief programs for individuals and business entities affected by Sandy. The tax relief postpones various tax filing and payment deadlines that occurred in late October and allows abatement of interest, late-payment and late filing penalty that may apply. Consult your tax advisor and visit the disaster relief page on IRS.gov.

3.After meeting with the lead at the Small Business Association for NJ this past week; His biggest suggestion to all members effected by Sandy is to APPLY APPLY APPLY. It may take time but he highly suggested we encourage our members to APPLY.

Consider applying for a loan from the Small Business Administration before the current filing deadline of December 31, 2012.

The SBA has loan programs that allow for long repayment plans and the SBA waives many
fees and costs normally associated with loans from private lenders. Consult with your business advisor and apply before the current deadline of December 31,2012.

Thank you. Good luck and happy holidays

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