Search Rutgers Law Library N.J. Court Opinions

16 Michael Hutchings v. Borough of Lawnside -- rank: 708

... in order to qualify for the exemption. For these purposes, N.J.S.A. 54:4-8.10- 1(a) defined “time of war” as active ... Spanish-American War; and (17) the Civil War. 3 However, N.J.S.A. 54:4-8.10 was amended to delete subsection 1(a) in its ... did not serve during any of the conflicts listed in N.J.S.A. 54:4-8.10-1(a). He was therefore ineligible for the exemption ... with Libya, which was not within the conflicts listed in N.J.S.A. 54:4-8.10-1(a) as a time of war, did not ... Civil War, additional service requirements were required for qualification. See N.J.S.A. 54:4-8.10-1(a) (amended 2019). 4 520 (Tax 2016) (service ...

docket:	013702-18
court:	NJ Superior Court Appellate Division
decided:	2022-09-12
status:	Unpublished
citation:
Document Size:	16202

17 Richard Kennel v. Director, Division of Taxation -- rank: 695

... burden for particular New Jersey residents: the homestead rebate program, N.J.S.A. 54:4-8.57 to 54:4-8.66e, and the PTR program, N.J.S.A. 54:4-8.67 to 54:4-8.75. While these programs may ... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount the program reimburses to the homeowner is ... an eligible taxpayer must also timely file the PTR application. N.J.S.A. 54:4-8.70. The statute does not permit for relaxation of the ... in permitting an applicant to apply after the filing deadline. N.J.S.A. 54:4-8.62a. The PTR program contains no such “good cause� ... derive from the same constitutional provision, the Director has read N.J.S.A. 54:4-8.62a in pari material with N.J.S.A. ...

docket:	01061-13
court:	NJ Tax Court
decided:	2013-08-01
status:	unpublished
citation:
Document Size:	25199

18 Squibs -- rank: 671

... New Jersey, attorney). Held: Plaintiff’s complaint seeking to declare N.J.S.A. 54:4- 8.10(a) as unconstitutional because it does not list the ... of powers prohibit the court from engrafting a conflict into N.J.S.A. 54:4-8.10(a) when it has not been specifically designated as ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

19 Carolyn Quigley v. Director -- rank: 669

... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount of the reimbursement is the difference between ... calendar year in which income is received and accrued.” N.J.S.A. 54:4-8.67. In addition, a homestead must be a “dwelling ... benefit is claimed will be deemed to be timely paid. [ N.J.S.A. 54:4-8.67.] As of June 1, 2011, the taxes due on ... June 1, 2011. According to the Director’s interpretation of N.J.S.A. 54:4-8.67, a taxpayer is not eligible for a homestead property ... exception to the June 1 st tax payment requirement in N.J.S.A. 54:4-8.67 based on disability. The statute itself contains no language ... be authorized to relax the June 1 st deadline in N.J.S.A. 54:4-8.67. That deadline was set by the Legislature as ...

docket:	000050-2012
court:	NJ Tax Court
decided:	2012-10-19
status:	unpublished
citation:
Document Size:	26790

20 Carolyn Quigley v. Director, Division of Taxation -- rank: 669

... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount of the reimbursement is the difference between ... calendar year in which income is received and accrued.” N.J.S.A. 54:4-8.67. In addition, a homestead must be a “dwelling ... benefit is claimed will be deemed to be timely paid. [ N.J.S.A. 54:4-8.67.] As of June 1, 2011, the taxes due on ... June 1, 2011. According to the Director’s interpretation of N.J.S.A. 54:4-8.67, a taxpayer is not eligible for a homestead property ... exception to the June 1 st tax payment requirement in N.J.S.A. 54:4-8.67 based on disability. The statute itself contains no language ... be authorized to relax the June 1 st deadline in N.J.S.A. 54:4-8.67. That deadline was set by the Legislature as ...

docket:	000050-12
court:
decided:	2012-04-27
status:
citation:
Document Size:	26528

21 Gabrielle Yablonsky v. Director, Division of Taxation -- rank: 664

... J. 400 (1986). Under the Homestead Property Tax Credit Act, N.J.S.A. 54:4-8.57, et seq. , an eligible “Resident” is entitled to ... in that tax year on the claimant’s homestead. . .” N.J.S.A. 54:4-8.59(a). However, a resident who has attained: 65 years ... s homestead exceed 5% of the claimant’s gross income. . . [ N.J.S.A. 54:4-8.59(b)(1).] In enacting the Homestead Property Tax Credit ... and manner in which homestead rebate applications shall be submitted. N.J.S.A. 54:4-8.62(a). The Director may require the claimant furnish evidence ... rebate or credit, as annually determined by the Director. . .” N.J.S.A. 54:4-8.58a . Notably, our Legislature also conferred upon the Director, the ... file a claim for a homestead rebate or credit. . .” N.J.S.A. 54:4-8.62 (a). In order to establish “good cause” ...

docket:	015437-20
court:	NJ Tax Court
decided:	2016-03-23
status:	unpublished
citation:
Document Size:	48129

22 Daniel Debra Koval v. Dir., Div. of Taxation -- rank: 645

... they were untimely filed. Taxation also recited the provisions of N.J.S.A. 54:4-8.62(a) which provide when application deadlines can be extended ... the base year. 4 The PTR program is authorized by N.J.S.A 54:4-8.67 to provide local property tax relief to seniors and ... year is when a taxpayer first becomes an eligible claimant. N.J.S.A. 54:4-8.67. To qualify for the PTR, an eligible taxpayer must timely file the PTR applications. N.J.S.A. 54:4-8.70. The statute does not allow for any relaxation of ... to apply after the filing deadline. However, Taxation has read N.J.S.A. 54:4-8.62(a) to incorporate the good cause provision therein to N.J.S.A. 54:4-8.70 when an applicant was unable to file the ...

docket:	009225-18
court:	NJ Tax Court
decided:	2018-09-06
status:	Unpublished
citation:
Document Size:	16858

23 ROSANNA PRUENT-STEVENS v. TOMS RIVER TOWNSHIP -- rank: 642

... the law, shall be construed in accordance with such 2 N.J.S.A. 54:4-8.10(j) defines surviving spouse as 'the surviving wife or ...

docket:	a1264-17
court:	NJ Superior Court Appellate Division
decided:	2019-04-01
status:	Published
citation:	458 N.J.Super. 501 206 A.3d 417
Document Size:	33502

24 /usr/local/share/www/libweb/collections/courts/tax/12212-11.opn.html -- rank: 632

... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount of the reimbursement is the difference between ... homestead property tax reimbursement for tax year 2009. Pursuant to N.J.S.A. 54:4-8.67 eligibility for the program was predicated on “annual ... had less than $80,000 in income as defined in N.J.S.A. 54:4-8.67, and therefore maintained the base year they previously established ... 2010, apart from the income criterion. As noted above, in N.J.S.A. 54:4-8.67, the Legislature provided that an eligible claimant for a ...

docket:	12212-11
court:	NJ Tax Court
decided:	2012-10-19
status:	unpublished
citation:
Document Size:	38351

25 Constance Kane v. Director, Division of Taxation -- rank: 611

... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount of the reimbursement is the difference between ... any limitations and conditions the director may deem appropriate.” N.J.S.A. 54:4-8.70. “The director shall administer the homestead property tax reimbursement program,” N.J.S.A. 54:4-8.71, and has the authority to enact regulations implementing this authority, N.J.S.A. 54:4-8.73. As noted above, the Director exercised his authority to ... years” prior to the date that her application is filed. N.J.S.A. 54:4-8.67. The record establishes that plaintiff purchased her home in ...

docket:	12769-15
court:	NJ Tax Court
decided:	2015-01-06
status:	unpublished
citation:
Document Size:	19728

26 /usr/local/share/www/libweb/collections/courts/tax/000249-17opn2.opn.html -- rank: 611

... which means the “periods of time set forth in [N.J.S.A. 54:4-8.10].” N.J.S.A. 54:4-3.33a ... as set forth for the various conflicts as delineated by N.J.S.A. 54:4-8.10 still apply. However, Chapter 367 also added subsection (b ... the definition of “active service time of war” in [N.J.S.A. 54:4-8.10] but shall not require minimum length of continuous or ... in direct support of that operation” for Operation Enduring Freedom. N.J.S.A. 54:4-8.10(a). Other operations that mention direct support use similar ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	18568

27 /usr/local/share/www/libweb/collections/courts/tax/14080-14.opn.html -- rank: 608

... in time of war” as defined by another related enactment, N.J.S.A. 54:4-8.10, pertaining to a property tax deduction (versus a full ... that were not officially declared wars. 4 The related enactment, N.J.S.A. 54:4-8.10, sets forth a number of “other emergencies” in ... person has completed the 14 days' service as herein provided. [ N.J.S.A . 54:4-8.10 (emphasis added).] Thus, over time with successive military actions ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	46413

28 Vitold L. Milaszewski v. Director, Division of Taxation -- rank: 605

... homestead property tax reimbursement under this act is claimed.” N.J.S.A. 54:4-8.67. The Director concluded that because plaintiff was retired and ... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount of the reimbursement is the difference between ... calendar year in which income is received and accured.” N.J.S.A. 54:4-8.67. In addition, a homestead must be a “dwelling ... homestead property tax reimbursement under this act is claimed.” N.J.S.A. 54:4-8.67. The Legislature established clear parameters for eligibility for the ... payment recipients under the RRA as eligible for a reimbursement. N.J.S.A. 54:4-8.67 references the Social Security Act by title and statutory ...

docket:	12213-11
court:
decided:	2012-03-09
status:
citation:
Document Size:	21537

29 Vitold L. Milaszewski v. Director, Division of Taxation -- rank: 605

... homestead property tax reimbursement under this act is claimed.” N.J.S.A. 54:4-8.67. The Director concluded that because plaintiff was retired and ... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount of the reimbursement is the difference between ... calendar year in which income is received and accured.” N.J.S.A. 54:4-8.67. In addition, a homestead must be a “dwelling ... homestead property tax reimbursement under this act is claimed.” N.J.S.A. 54:4-8.67. The Legislature established clear parameters for eligibility for the ... payment recipients under the RRA as eligible for a reimbursement. N.J.S.A. 54:4-8.67 references the Social Security Act by title and statutory ...

docket:	16538-11
court:
decided:	2012-03-09
status:
citation:
Document Size:	21535

30 Madge P. Bolden v. Director, Division of Taxation -- rank: 600

... June 1 st payment date criterion in the controlling statute, N.J.S.A. 54:4-8.67. II. Conclusions of Law The court’s analysis begins ... application for a homestead property tax reimbursement is filed.” N.J.S.A. 54:4-8.67. The amount of the reimbursement is the difference between ... calendar year in which income is received and accured.” N.J.S.A. 54:4-8.67. In addition, a homestead must be a “dwelling ... benefit is claimed will be deemed to be timely paid. [ N.J.S.A. 54:4-8.67.] As of June 1, 2011, Ms. Bolden had paid ...

docket:	16536-11
court:
decided:	2012-03-02
status:
citation:
Document Size:	21395