Title 54, Title 54: TAXATION

54:4-8.13. Filing of application with assessor An application for a veteran's deduction hereunder may be filed with the assessor of the taxing district at any time on or before December 31 of the pretax year. If so filed and approved by the assessor, he shall allow a veteran's de…

54:4-8.15 Facts essential to support claim for deduction. 6. Every fact essential to support a claim for a veteran's deduction hereunder shall exist on October 1 of the pretax year and in the case of an application by a veteran such application shall establish that the claimant w…

54:4-8.16. Continuance of deductions A claim having been filed with and allowed by the assessor shall continue in force from year to year thereafter without the necessity for further claim so long as the claimant shall be entitled to a veteran's deduction hereunder, but the asses…

54:4-8.17 Apportionment of veteran's deduction; additional to other entitlements. 8. No person shall be allowed a veteran's deduction from the tax assessed against real and personal property of more than $100 in the aggregate in tax year 2000, $150 in the aggregate in tax year 20…

54:4-8.18 Continuance to deduction right; change in status. 9. Where title to property as to which a veteran's deduction is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, a claimant shall not be allowed a veteran's deduction in…

54:4-8.19. Rules and regulations; forms The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectively administer the provisions of this act. He may, in his discretion, eliminate the necessity for sworn app…

54:4-8.20. 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 a veteran's deduction hereunder and no charge shall be made for the taking of any affidavit or…

54:4-8.21. Appeals An aggrieved taxpayer may appeal from the disposition of a claim for a veteran's deduction under this act in the same manner as is provided for appeals from assessment generally. L.1963, c. 171, s. 12.

54:4-8.22. Repeal Chapter 184 of the laws of 1951 with all amendments thereof and supplements thereto is repealed except so far as may be necessary to permit the allowance of any claim for exemption from taxation for the tax year 1963 filed pursuant to said act prior to January 1…

54:4-8.23. Application of act This act shall apply to real and personal 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 ass…

54:4-8.24 Reimbursement to taxing district relative to veterans' property tax deductions 5. The State shall annually reimburse each taxing district in an amount equal to 102 percent of the amount of any veterans' property tax deductions granted in that taxing district. L.1997, c.…

54:4-8.25 Property tax deferment for certain persons in military service. 1. Every resident of this State who is enlisted in any branch of the United States Armed Forces shall be entitled to a deferment of the amount of any tax bill for taxes assessed against real and personal pr…

54:4-8.26 Written application for tax deferral; tax lien during deferment prohibited. 2. a. No deferment of any tax amount assessed against real and personal property pursuant to section 1 of P.L.2015, c.277 (C.54:4-8.25) shall be allowed except upon written application therefor,…

54:4-8.27 State payment to municipality, refund upon payment. 3. The State shall annually pay to the tax collector of each municipality the total amount of property tax deferred pursuant to section 1 of P.L.2015, c.277 (C.54:4-8.25) plus 2%, in the same manner as veteran's proper…

54:4-8.40. Definitions Definitions. As used in this act: (a) "Income" means all income from whatever source derived including, but not limited to, realized capital gains except for a capital gain resulting from the sale or exchange of real property owned and used by the taxpayer …

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),…