Title 54, Title 54: TAXATION

54:4-8.41. Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount Every person, a citizen and resident of this State of the age of 65 or more years, or less than 65…

54:4-8.41a. Surviving spouse over 55; entitlement of deduction The surviving spouse of a deceased citizen and resident of this State who during his or her life received a real property tax deduction pursuant to this act shall be entitled, so long as he or she shall remain unmarri…

54:4-8.42 Written application for deduction; inquiry into right 3. No deduction, as provided herein, shall be allowed except upon written application therefor, which application shall be on a form prescribed by the Director of the Division of Taxation, in the Department of the Tr…

54:4-8.43. Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund An application for a deduction hereunder may be filed with the assessor of the taxing district on or before December 31 of the pretax year. If an application is…

54:4-8.44. Facts essential to support claims for deduction Every fact essential to support a claim for a deduction hereunder shall exist on October 1 of the pretax year, except as in this section otherwise provided. Every application by a claimant therefor shall establish that he…

54:4-8.44a Filing for tax deduction 5. Every person who is allowed a deduction shall, except as hereinafter provided, be required to file with the collector of the taxing district on or before March 1 of the post-tax year a statement under oath of his income for the tax year and …

54:4-8.45. Continuance of deduction right; change in status A claim having been filed with and allowed by the assessor on and after the effective date of this act shall continue in force from year to year thereafter without the necessity for further claim so long as the claimant …

54:4-8.46. Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions Where title to property as to which a deduction is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, claimant shall …

54:4-8.47. Rules and regulations; forms; applications without sworn oaths The director may promulgate such rules and regulations and prescribe such forms as he shall deem necessary to implement this act. He may, in his discretion, eliminate the necessity for sworn application, in…

54:4-8.48. Administration of oaths Each assessor and collector and his duly designated assistants are hereby authorized to take and administer the oath, where required, on any claim for or statement in connection with a deduction hereunder and no charge shall be made for the taki…

54:4-8.49. Appeals An aggrieved taxpayer may appeal from the disposition of a claim for a deduction under this act in the same manner as is provided for appeals from assessments generally. L.1963, c. 172, s. 10. Amended by L.1976, c. 129, s. 13, eff. Dec. 21, 1976.

54:4-8.50. Repeal Chapter 9 of the laws of 1961 with all amendments thereof and supplements thereto is repealed. L.1963, c. 172, s. 11.

54:4-8.51. Application of act This act shall apply to real property taxes due and payable in the year 1964 and thereafter, and shall not affect the obligation, lien, or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made …

54:4-8.52. Certification of tax deductions to director On or before June 15 of each year, each county board of taxation shall, on a form prescribed by the director, certify to the director from the tax lists certified with it for each taxing district for the current tax year the …

54:4-8.53. Inspection of records The director may inspect all records in the office of the collector and the assessor with respect to claims and allowances for tax deduction. L.1971, c. 20, s. 5, eff. Feb. 3, 1971. Amended by L.1976, c. 73, s. 12, eff. Jan. 1, 1977; L.1976, c. 12…

54:4-8.53a Reimbursement to taxing district relative to deductions 5. The State shall annually reimburse each taxing district in an amount equal to 102 percent of the amount of any deductions permitted by that taxing district in the current tax year pursuant to the act of which t…

54:4-8.54. Inclusion of deductions in abstract of ratables for county For each year, each county board of taxation shall include in the abstract of ratables prepared pursuant to R.S. 54:4-52 the full estimated amount of the tax deductions as provided for in this act, but said amo…

54:4-8.55. Notification of deduction; credit to corporation, cooperative, shareholder a. When an application by a shareholder in a cooperative or mutual housing corporation is allowed, the assessor shall promptly notify the corporation, or any other entity holding title, setting …

54:4-8.56. Regulations The Director of the Division of Taxation in the Department of the Treasury is authorized to adopt regulations pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) necessary to adapt the procedures for seeking, granting and al…

54:4-8.57 Short title. 1. Sections 1 through 10 of P.L.1990, c.61 (C.54:4-8.57 through 54:4-8.66) and sections 3, 14 through 16, 18 and 19 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through 54:4-8.66e) shall be known and may be cited as the "ANCHOR Homestead Property Tax Cr…

54:4-8.58 Definitions relative to the homestead credit act. 2. As used in sections 2 through 10 of P.L.1990, c.61 (C.54:4-8.58 through 54:4-8.66) and sections 3 and 14 through 16 of P.L.1999, c.63 (C.54:4-8.58a and C.54:4-8.66a through 54:4-8.66c), and where the context requires,…

54:4-8.58a Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after; ANCHOR rebates, determination. 3. a. For tax year 2003, the director shall determine the amount of the homestead rebate that shall be paid to each claimant pursuan…

54:4-8.59 Homestead rebate or credit, amount; eligibility; determination. 3. a. A resident of this State shall be allowed a homestead rebate or credit for the tax year equal to the amount determined as a percentage of property taxes not in excess of $10,000 paid by the claimant i…

54:4-8.60 Rebates for residential rental property units, amount; eligibility, conditions. 4. a. A resident of this State who is 65 years of age or older at the close of the tax year, or who is allowed to claim a personal deduction as a blind or disabled taxpayer pursuant to subse…

54:4-8.61 Rebates for property taxes and rent. 5. a. For tax year 2003, the director shall determine the amount of the homestead rebate that shall be paid to an applicant who was a resident of this State for the full tax year and whose homestead has been other than a unit of resi…

54:4-8.61a Additional benefits, ANCHOR Property Tax Relief Program. 15. a. In addition to the property tax benefits paid under the ANCHOR Property Tax Relief Program to eligible homestead owners and tenants on their principal residences, whether owned or rented, pursuant to the p…

54:4-8.62 Rebate, credit applications. 6. a. No homestead rebate or credit shall be allowed pursuant to this act except upon annual application therefor, in any manner, upon any form, and in any format, whether in writing or otherwise, as shall be prescribed by the director. The …

54:4-8.63 Rebates, credits, distribution, payment. 7. a. The State Treasurer annually on or before October 31, upon certification of the director and upon warrant of the Director of the Division of Budget and Accounting, shall pay and distribute the amount of a homestead rebate p…

54:4-8.63a ANCHOR rebates paid, September 15. 15. Notwithstanding the provisions of any other law to the contrary, after the effective date of P.L.2024, c.88 (C.54:4-8.75p1 et al.), ANCHOR rebates shall be paid to eligible claimants on or before September 15 of each tax year annu…

54:4-8.64 Property tax delinquency; withholding of rebates, credits. 8. a. The tax collector of each municipality shall, on or before April 1 of each year, furnish the director with a list of property taxpayers in the district delinquent for taxes due and payable for the year imm…

54:4-8.65 Rebates, credits not subject to legal process; exceptions. 9. The homestead rebates and credits authorized under this act shall not be subject to garnishment, attachment, execution or other legal process, except as provided in section 1 of P.L.1981, c.239 (C.54A:9-8.1),…

54:4-8.66 Appeal to tax court from director's determination of amount. 10. a. (1) The director shall determine the amount of the rebate or credit, if any, that shall be provided for each claimant pursuant to P.L.1990, c.61 (C.54:4-8.57 et al.) based upon the information provided …

54:4-8.66a Misrepresentation, penalty. 14. Any individual who receives a homestead rebate or credit otherwise authorized under this act but as a result of an intentional misrepresentation of a material fact shall be required to repay to the director the amount of the homestead re…

54:4-8.66b Erroneous rebates or credits, installment payments for senior, disabled property taxpayers. 15. a. Except as provided in subsection b. of this section, a person who receives a homestead rebate or credit otherwise authorized under this act but which has been paid in err…

54:4-8.66c Recovery of rebates, credits. 16. Except for an installment payment agreement permitted pursuant to subsection b. of section 15 of P.L.1999, c.63 (C.54:4-8.66b), a homestead rebate or credit paid as a result of misrepresentation or paid in error and any penalties and i…

54:4-8.66d Rules, regulations. 18. The Director of the Division of Taxation in the Department of the Treasury is empowered to promulgate rules and regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) and to prescribe forms to adm…

54:4-8.66e Administrative costs appropriated annually. 19. There shall be annually appropriated to the Department of the Treasury such amount as the Director of the Division of Budget and Accounting in the Department of the Treasury shall determine is necessary for the administra…

54:4-8.67 Definitions relative to homestead property tax reimbursement. 1. As used in P.L.1997, c.348 (C.54:4-8.67 et seq.): "Base year" means, in the case of a person who is an eligible claimant on or before December 31, 1997, the tax year 1997; and in the case of a person who f…

54:4-8.68 Income eligibility limits, adjustment. 9. The income eligibility limits provided in the definition of "eligible claimant" under section 1 of P.L.1997, c.348 (C.54:4-8.67) shall increase by the amount of the maximum Social Security benefit cost of living increase for tha…

54:4-8.68a Eligibility determination, benefit payments. 21. The amendatory provisions of section 13 of P.L.2023, c.75 (C.54:4-8.67), modifying ownership requirements and income eligibility, shall be used to determine whether a person first becomes an eligible claimant on and afte…

54:4-8.69 Annual reimbursement entitlement. 2. Every eligible claimant shall be entitled to reimbursement for each year subsequent to the base year and annually thereafter, on proper claim being made therefor to the director, to a homestead property tax reimbursement. The amount …

54:4-8.70 Application for homestead property tax reimbursement. 3. a. For tax years before the implementation of the single combined application required pursuant to section 6 of P.L.2023, c.75 (C.54:4-8.75f), an application for a homestead property tax reimbursement hereunder sh…

54:4-8.71 Payments mailed. 4. a. The director shall administer the homestead property tax reimbursement program. A payment for the homestead property tax reimbursement amount, as calculated by the director, shall be paid, by check, direct deposit, or credit against the eligible c…

54:4-8.72 Proportionate shares, forms of ownership. 5. When title to a homestead as to which a homestead property tax reimbursement is claimed is held by an eligible claimant and another or others, either as tenants in common or as joint tenants, the eligible claimant shall not b…

54:4-8.73 Rules, regulations. 6. Pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), the director shall promulgate such rules and regulations and prescribe such forms as the director shall deem necessary to implement this act. The director shall …

54:4-8.74 Determination of base year. 7. a. Except as provided in subsection b. of this section, in the event that a previously eligible claimant ceases to be an eligible claimant for any tax year, the base year for that claimant shall be the year prior to which the claimant agai…