50 U.S.C. § 3991 — Taxes respecting personal property, money, credits, and real property

(a) Application. This section applies when a general or special tax or assessment, other than a personal-income tax, becomes due and remains unpaid before or during a servicemember’s military service^* with respect to—
(1) the servicemember’s personal property, including motor vehicles; or
(2) real property occupied for dwelling, professional, business, or agricultural purposes by the servicemember^* or the servicemember’s dependents or employees—
(A) before the servicemember enters military service; and
(B) while 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) may not be sold to collect the tax or assessment except by court^* order and after the court determines that military service does not materially affect the servicemember’s ability to pay the unpaid tax or assessment.
(2) Stay of court proceedings. A court may stay a proceeding to collect the tax or assessment, or to sell the property, during the servicemember’s military service and for up to 180 days after the servicemember’s military service ends or the servicemember is released from it.
(c) Redemption. If property described in subsection (a) is sold or forfeited to collect a tax or assessment, the servicemember has the right to redeem the property or begin an action to redeem it during military service or within 180 days after military service ends or the servicemember is released from it. This subsection may not be construed to shorten any redemption period provided by a State’s law, including the law of a State^* political subdivision.
(d) Interest on tax or assessment. If a servicemember does not pay a tax or assessment on property described in subsection (a) when due, the unpaid amount bears interest until paid at 6 percent per year. The servicemember does not incur an additional penalty or interest because of nonpayment. A lien for the unpaid tax or assessment may include interest under this subsection.
(e) Joint ownership application. This section applies to every form of property described in subsection (a) that a servicemember owns individually or owns jointly with one or more dependents.