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31 EVELYN N. BONDA v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 597

... Director) of her application for a homestead rebate provided by N.J.S.A. 54:4-8.59, et seq . , for the year 2001. Defendant alleges (1 ... such additional extension must also be included when filing. 3 N.J.S.A. 54 :4-8.62 states that a “rebate application must be submitted ... filing of the rebate application on December 22, 2002. 3 N.J.S.A. 54 :4-8.62 provides that in the case of an untimely filing ... filed within 90 days of the issuance of the denial. N.J.S.A. 54:4-8.66. An appeal to the Tax Court is “the ... part of a NJ-SAVER rebate or homestead rebate.” N.J.S.A. 54:4-8.66(b). The 90-day appeal period acts as a ...

docket:	06258-03
court:
decided:	2004-11-17
status:
citation:	22 N.J. Tax 77
Document Size:	19865

32 Torella v. Director -- rank: 597

... because the bank records did not go back that far. N.J.S.A. 54:4-8.67 imposes an income limit on persons in order to ... 000 or less. For purposes of the property tax reimbursement, N.J.S.A. 54:4-8.67 defines “income” as income as determined pursuant to ... pension income on their 2008 property tax reimbursement application. See N.J.S.A. 54:4-8.70 (application shall reflect the prerequisites for a property tax ... right to continuance of the homestead property tax reimbursement.” N.J.S.A. 54:4-8.70. This lack of consistency casts doubt on the credibility ...

docket:	00382-12
court:
decided:	2012-05-29
status:
citation:
Document Size:	18321

33 /usr/local/share/www/libweb/collections/courts/tax/000668-2017opn.opn.html -- rank: 584

... served in “active service in time of war,” N.J.S.A. 54:4-8.11; and a total exemption for veterans, honorably discharged, who ... a veteran’s deduction from real and personal property taxes. N.J.S.A. 54:4-8.10(f).” Id. at 76. “Further, when citizenship ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26084

34 /usr/local/share/www/libweb/collections/courts/appellate/000249-17opn.opn.html -- rank: 560

... 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 ... person has completed the 14 days’ service as herein provided. [N.J.S.A. 54:4-8.10a.] Beside the temporal requirement of service after September 11 ...

docket:	000249-17opn
court:	NJ Tax Court
decided:	2017-11-16
status:	unpublished
citation:
Document Size:	17929

35 DIRECTOR, DIVISION OF TAXATION v. LAMBERTVILLE CITY, et al. -- rank: 523

... while in such active service, shall be exempt from taxation . . . . [ N.J.S.A. 54:4-8.11 (emphasis added).] The Legislature has delegated responsibility for administration ... of war, to the Director of the Division of Taxation. N.J.S.A. 54:4-8.19. Pursuant to this authority, the Director adopted regulations on ... Tax Court erred in rejecting the Director's construction of N.J.S.A. 54:4-8.11 as excluding active service for training in the National ...

docket:	A3036-05
court:	NJ Superior Court Appellate Division
decided:	2007-04-27
status:	published
citation:	392 N.J. Super. 466 921 A.2d 450
Document Size:	69910

36 TOWNSHIP OF DOVER v. FRANK and SHARON SCUORZO -- rank: 523

... while in such active service, shall be exempt from taxation . . . . [ N.J.S.A. 54:4-8.11 (emphasis added).] The Legislature has delegated responsibility for administration ... of war, to the Director of the Division of Taxation. N.J.S.A. 54:4-8.19. Pursuant to this authority, the Director adopted regulations on ... Tax Court erred in rejecting the Director's construction of N.J.S.A. 54:4-8.11 as excluding active service for training in the National ...

docket:	A2843-05
court:	NJ Superior Court Appellate Division
decided:	2007-04-27
status:	published
citation:	392 N.J. Super. 466 921 A.2d 450
Document Size:	69908

37 SYLVIA ANDERSON v. DIRECTOR, DIVISION OF TAXATION -- rank: 486

... whether Anderson was entitled to Property Tax Reimbursement pursuant to N.J.S.A 54:4-8.67 for the 2005 and 2006 tax years. The Director ... the payment of property taxes," thereby satisfying the requirements of N.J.S.A. 54:4-8.67, and entitling her to the property tax reimbursement. In ... by determining that the plain language of the applicable statute, N.J.S.A. 54:4-8.67, unquestionably requires the taxpayer to satisfy the three-year ... different subjects. Affirmed. On October 1, 2009, the Legislature amended N.J.S.A. 54:4-8.67 prospectively, to allow a one-year eligibility requirement for ...

docket:	a5462-07
court:	superior court appellate division
decided:	2009-11-18
status:	unpublished
citation:	25 N.J.Tax 275
Document Size:	27677

38 Shu Chung Lee v. Director, Division of Taxation -- rank: 457

... whether by regular mail, or if requested by email. See N.J.S.A. 54:4-8.62. 2 However, it is plaintiff’s responsibility to ensure ... the State of New Jersey’s letterhead and seal. 2 N.J.S.A. 54:4-8.62(a) requires a homeowner to annually apply for a ... part of the gross income tax returns (as allowed by N.J.S.A. 54:4-8.62(a)), however, Taxation has discontinued that format. Thus, and ...

docket:	007387-20
court:	NJ Tax Court
decided:	2017-06-08
status:	unpublished
citation:
Document Size:	18193

39 Mary E. Repetti v. Director, Div. of Taxation -- rank: 449

... persons listed as landlord, and by the plaintiff as tenant. N.J.S.A. 54:4-8.59 allows a resident of this state an annual homestead ... homestead owned by the resident. “Homestead” is defined by N.J.S.A. 54:4-8.58, in pertinent part, as: a. (1) a dwelling house ... the term “tenant for life,” as used in N.J.S.A. 54:4-8.58, to mean the beneficiary of a conventional life estate ...

docket:	11365-08
court:	New Jersey Tax Court
decided:	2012-12-28
status:
citation:
Document Size:	15712

40 ALBERT HECKERS v. DIRECTOR, DIVISION OF TAXATION -- rank: 410

... also decided this date, addresses the good cause provision of N.J.S.A. 54:4-8.62a for an extension of time to file an application ... evidence that the taxpayer attempted to file a timely application. N.J.S.A. 54:4-8.62a provides in pertinent part: For the purposes of this ...

docket:	a1430-08
court:	superior court appellate division
decided:	2009-12-08
status:	Unpublished
citation:
Document Size:	14939

41 Marie Cahill v. Director, Division of Taxation -- rank: 333

... Director can establish the filing deadline for homestead rebate applications. N.J.S.A. 54:4-8.62(a). However, if an applicant can show “good ...

docket:	11921-15
court:	NJ Tax Court
decided:	2015-12-08
status:	unpublished
citation:
Document Size:	13615

42 LAWRENCE KAGAN v. DIRECTOR, DIVISION OF TAXATION -- rank: 314

... evidence that the taxpayer attempted to file a timely application. N.J.S.A. 54:4-8.62a provides in pertinent part: For the purposes of this ...

docket:	a1431-08
court:	superior court appellate division
decided:	2009-12-08
status:	unpublished
citation:
Document Size:	16047

43 RICHARD C. SWARBRICK v. NEW JERSEY DIVISION OF TAXATION -- rank: 251

... the procedure utilized in this case, we simply note that N.J.S.A. 54:4-8.62 vests the Director of the Division with the authority ...

docket:	a1350-08
court:	superior court appellate division
decided:	2010-07-29
status:	unpublished
citation:
Document Size:	24068