Bill Text: NJ S593 | 2010-2011 | Regular Session | Introduced
Bill Title: Allows surviving spouses between 55 and 64 years of age to carry forward homestead property tax reimbursement of qualified deceased program participant.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2010-02-18 - Combined with S1111/880 (SCS) [S593 Detail]
Download: New_Jersey-2010-S593-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Senator BILL BARONI
District 14 (Mercer and Middlesex)
Senator JEFF VAN DREW
District 1 (Cape May, Atlantic and Cumberland)
Co-Sponsored by:
Senator Madden
SYNOPSIS
Allows surviving spouses between 55 and 64 years of age to carry forward homestead property tax reimbursement of qualified deceased program participant.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act concerning the eligibility of surviving spouses for the homestead property tax reimbursement and amending P.L.1997, c.348.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 2 of P.L.1997, c.348 (C.54:4-8.69) is amended to read as follows:
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 of the homestead property tax reimbursement shall not be reduced by the amount of the deductions taken by the eligible claimant pursuant to P.L.1963, c.171 (C.54:4-8.10 to 54:4-8.23) and [P.L.1964, c.255 (C.54:4-8.40 to 54:4-8.45 et al.)] P.L.1963, c.172 (C.54:4-8.40 et seq.). The surviving spouse of a deceased resident of this State who during his or her life received a homestead property tax reimbursement pursuant to P.L.1997, c.348 (C.54:4-8.67 et seq.) shall be entitled[, so long as he or she remains a resident in the same homestead with respect to which the homestead property tax reimbursement was granted, and so long as he or she is an eligible claimant] to the same homestead property tax reimbursement[, upon the same conditions, with respect to the same homestead], provided that the surviving spouse remains a resident in the same homestead with respect to which the homestead property tax reimbursement was granted; is an eligible claimant in the surviving spouse's own right, other than the age threshold of 65 years; and is at least 55 years of age upon the death of the recipient of the homestead property tax reimbursement.
(cf: P.L.1999, c.63, s.17)
2. This act shall take effect on the first day of the calendar year following enactment.
STATEMENT
This bill enables a surviving spouse who is between 55 and 64 years of age at the time of the death of his or her spouse who was a recipient under the Homestead Property Tax Reimbursement program (Senior and Disabled Citizens' Property Tax Freeze program) to carry forward that reimbursement, provided that the surviving spouse meets all of the statutory requirements other than age. Although paragraph 5 of Section I of Article VIII of the New Jersey State Constitution authorizes the Legislature to entitle surviving spouses of deceased program beneficiaries who are 55 years of age or more to carry forward their deceased spouses' reimbursements, current law allows only for surviving spouses age 65 or older to take over the reimbursements of their deceased spouses.
To be qualified for the Homestead Property Tax Reimbursement program, New Jersey homeowners must be at least 65 years of age or disabled or both and they must meet income eligibility requirements. In addition, prior to the date that an application for a homestead property tax reimbursement is filed, a homeowner must have paid property taxes directly, or indirectly by means of rental payments, on any homestead or rental unit used as a principal residence in New Jersey for at least 10 consecutive years, at least the last three of which were as property owner of the homestead for which a homestead property tax reimbursement is sought. The State of New Jersey then reimburses to qualified applicants the difference between the amount of property taxes due and paid in any year on any homestead by the eligible applicant and the amount of property taxes due and paid by the applicant on that homestead in the applicant's base year.
