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  • NJ A382
  • Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program; extends payment of homestead property tax reimbursement to non-eligible surviving spouse for portion of tax year during which deceased spouse lived.
Introduced
(1/27/2016)
In Committee
(1/27/2016)
Crossed OverPassedSignedDead/Failed/Vetoed
2016-2017 Regular Session
This bill would revise the criteria for eligibility to receive a homestead property tax reimbursement as those criteria pertain to the surviving spouses of eligible senior citizens and disabled persons. The bill would lower from the current age of 65, to age 62, the minimum age for the surviving spouse of an eligible claimant under the homestead property tax reimbursement program to maintain his or her eligibility to receive a homestead property tax reimbursement after the death of his or her eligible claimant spouse. The bill also would entitle the surviving spouse of an eligible claimant to file a claim for a pro rata reimbursement for the number of days during the tax year that the deceased spouse lived, even though the surviving spouse is ineligible to receive the reimbursement because he or she does not meet all of the criteria necessary to qualify as an eligible claimant. While current law allows a surviving spouse to file an application on behalf of an eligible claimant spouse who dies after December 31 of the tax year, there is currently no statutory provision that would allow a spouse to claim a partial reimbursement based upon the number of days an eligible claimant lives during the tax year. This presents an unusual hardship for the spouse of someone who was eligible to receive a homestead property tax reimbursement, but who as the surviving spouse, is not him- or herself eligible under the statutory eligibility criteria set forth in section 1 of P.L.1997, c.348 (C.54:4-8.67). Under current law, not only is the surviving spouse deprived of eligibility for future years until he or she can satisfy the eligibility requirements, but the surviving spouse is also denied the right to claim a partial reimbursement for the portion of the year that the eligible deceased spouse lived.
Not specified
Introduced, Referred to Assembly Housing and Community Development Committee  (on 1/27/2016)
 
 

Date Chamber Action Description
1/27/2016 A Introduced, Referred to Assembly Housing and Community Development Committee
Date Motion Yea Nay Other
None specified