Bill > A1745

Introduced Session

This bill would entitle the surviving spouse of someone who was eligible to receive the homestead property tax reimbursement to file a claim for a pro rata reimbursement for the number of days of the tax year that the deceased spouse lived, even though the surviving spouse is not him- or herself eligible for the reimbursement. Under current law, an applicant must satisfy all prerequisites for a homestead property tax reimbursement as of December 31 of the tax year for which the claim is being made. While current law allows a surviving spouse to file an application on behalf of a spouse who dies after December 31 of the tax year, no provision allows a spouse to claim a partial reimbursement based upon the number of days an eligible claimant lives during the tax year. This requirement works an unusual hardship upon the spouse of someone who was eligible for the reimbursement but is not him- or herself eligible. Not only is the surviving spouse deprived of eligibility for future years (until the surviving spouse can satisfy the eligibility requirements), but the spouse is also stripped of the right to claim reimbursement for the portion of the year that the eligible deceased spouse lived. The year following the death of a spouse can be one of the most trying times for an individual, both emotionally and financially. It therefore seems equitable to allow a surviving spouse the pro rata eligibility provided for in this bill to act as a transition to the loss of the reimbursement.

Committee Categories

Gregory Myhre (R)*,  Brian Rumpf (R)*, 

Introduced, Referred to Assembly Community Development and Women's Affairs Committee (on 01/09/2024)

Official Document