Search Rutgers Law Library N.J. Court Opinions

1 OF LOUIS PAUL HENNEFELD et al. v. TOWNSHIP OF MONTCLAIR, -- rank: 1000

... b). Third, Plaintiffs argue that other New Jersey statutes including N.J.S.A. 54:4-8.11 and N.J.S.A. 54:4-8.18 support their 100% ownership interest in the subject property ... a 100% disabled veteran’s exemption. The Plaintiffs specifically cite N.J.S.A. 54:4-8.11, which entitles every war veteran, regardless of disability, and ... such veteran. Plaintiffs point in particular to a portion of N.J.S.A. 54:4-8.18 which provides that “[p]roperty held by husband ... their rights as joint tenants with right of survivorship. Both N.J.S.A. 54:4-8.11 and N.J.S.A. 54:4-8.18 are provisions within, what this court will refer ...

docket:	07682-04
court:
decided:	2005-03-15
status:
citation:	22 N.J. Tax 166
Document Size:	117061

2 Rutgers Univ. Legislative Affairs Council, Inc. v. Dir, Div of Taxation -- rank: 894

... the Homestead Property Tax Rebate Act of 1990 (the act), N.J.S.A. 54:4-8.59 to -8.66. The Director has taken this position ... a matter of law, constitute "the place of [their] domicile." N.J.S.A. 54:4-8.58. By letter, dated March 16, 1992, plaintiff requested an ... provides a rebate when property tax is paid. For example, N.J.S.A. 54:4-8.59a. provides for a minimum rebate in the following terms ... s gross income, up to a maximum rebate of $500.... [ N.J.S.A. 54:4-8.59b.; emphasis added] N.J.S.A. 54:4-8.59e states: If the homestead of a claimant is a ... 000 but does not exceed $100,000 for that year. [ N.J.S.A. 54:4-8.60a.; emphasis added] Residential tenants can obtain homestead rebates ...

docket:	08542-92
court:
decided:	1992-11-25
status:
citation:	12 N.J. Tax 642
Document Size:	113408

3 TOWNSHIP OF DOVER v. FRANK and SHARON SCUORZO -- rank: 878

... within N.J.S.A. 54:4-3.33a and N.J.S.A. 54:4-8.10 include “active service for training purposes” or service ... 54:4-3.30 or a veteran’s deduction under N.J.S.A. 54:4-8.11. In each case, the taxing authority seeks to deny ... Reserve. Mr. Buchanan received a veteran’s deduction pursuant to N.J.S.A. 54:4-8.11 on property located at 28 Rosemont Avenue in Lambertville ... 54:4-3.30, and the Veteran’s Tax Deduction, N.J.S.A. 54:4-8.11. The Disabled Veteran’s Exemption provides that: The dwelling ... tax year 2002, and $250 in each subsequent tax year . . . [ N.J.S.A. 54:4-8.11 (emphasis added).] Both, the Disabled Veteran’s Exemption and ... term is defined for the Veteran’s Tax Deduction in N.J.S.A. 54:4-8.10(a) as follows: “ Active service in time ...

docket:	00201-05
court:
decided:	2005-12-28
status:
citation:
Document Size:	49101

4 /usr/local/share/www/libweb/collections/courts/appellate/007787-20.opn.html -- rank: 875

... defendant municipality charging back the Disabled person deduction provided by N.J.S.A. 54:4-8.41 in the amount of $250.00 for the tax ... exemption granted to Mrs. Citron for the Louisiana property. ANALYSIS N.J.S.A. 54:4-8.59(a) allows a homestead rebate or credit (called � ... A. 54A:3-1(b)] as a . . . disabled taxpayer.” N.J.S.A. 54:4-8.59(b). Such an individual is provided the higher of ... by the claimant as the claimant’s principal residence.” N.J.S.A. 54:4-8.58. The term “principal residence” means a “homestead ... spends only a total of 30 days in the State. N.J.S.A. 54:4-8.58. A non-domiciliary is deemed a resident if he ... for purposes of the $250 property tax deduction allowed under N.J.S.A. 54:4-8.41 to one who is a New Jersey resident ...

docket:	007787-20
court:	NJ Tax Court
decided:	2017-08-17
status:	unpublished
citation:
Document Size:	45025

5 SYLVIA ANDERSON, v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 825

... plaintiff’s application for Property Tax Reimbursement (“PTR”) under N.J.S.A. 54:4-8.67 for the 2005 and 2006 tax years. The statute ... an application for a homestead property tax reimbursement is filed . [ N.J.S.A. 54:4-8.67 (emphasis added).] The Director concedes that Ms. Anderson, the ... 1, taxpayer claims that she is an eligible claimant under N.J.S.A. 54:4-8.67 despite having not resided at 103 Chesapeake Bay Court ... under R. 4:46-1, arguing that the language of N.J.S.A. 54:4-8.67 clearly sets forth a three-year residency requirement for ... II. Taxpayer contends that she is an eligible claimant under N.J.S.A. 54:4-8.67 despite not having resided at 103 Chesapeake Bay Court ... N.J. 1 , 7 (1999)). Here, the plain language of N.J.S.A. 54:4-8.67 defines an “eligible claimant” in part as ...

docket:	08047-07
court:
decided:	2008-06-05
status:
citation:
Document Size:	49035

6 04-11 -- rank: 806

... through 2009 benefits received from the property tax reimbursement program, N.J.S.A. 54:4-8.67 to 8.82 (“Senior Freeze Act”), 1 to ... year in which the person first becomes an eligible claimant. N.J.S.A. 54:4-8.67. A PTR is defined as the payment of the ... by county boards of taxation or the State Tax Court. [ N.J.S.A. 54:4-8.67.] Having determined that the plaintiff’s residence is comprised ... the benefit afforded under the Homestead Property Tax Credit Act, N.J.S.A. 54:4-8.57 to 8.66 (“Homestead Credit Act”) 9 , is ... of the definitional section of the Senior Freeze Act at N.J.S.A. 54:4-8.67 . A reading of the plain language reveals that the ... a claimant where the residence is a multi-unit dwelling. N.J.S.A. 54:4-8.59(d) provides: [I]f the homestead of a ...

docket:	15539-09
court:	NJ Tax Court
decided:	0000-00-00
status:	Published
citation:
Document Size:	44354

7 SHERYL ALEMANY, v. TOWNSHIP OF MARLBORO -- rank: 804

... definition of “active service in time of war” in N.J.S.A. 54:4-8.10(1)(a); 54:4-8.11(a); and 54 ... J.S.A. 54:4-3.31 (application for exemption); N.J.S.A. 54:4-8.10 (definitions); 5 N.J.S.A. 54 :4-8.11 (deduction entitlement); N.J.S.A. 54:4-8.12 (application for deduction). 5 Amendments by S. Comm. Substitute ... Armed Forces. The term “active service” remains undefined in N.J.S.A. 54:4-8.10 or elsewhere in the local property tax statutes. The ... Forces of the United States [in time of war] . . . .” N.J.S.A. 54:4-8.10(d). “Veteran” means any citizen and resident ...

docket:	007209-23
court:	NJ Superior Court Appellate Division
decided:	2024-01-29
status:	Published
citation:
Document Size:	27881

8 /usr/local/share/www/libweb/collections/courts/tax/10685-11.opn.html -- rank: 796

... a $250 veteran’s deduction on plaintiffs’ property pursuant to N.J.S.A. 54:4-8.11 for tax year 2011 and the issuance of a ... from local property taxes on the subject property pursuant to N.J.S.A. 54:4-8.11 for tax years 2006 through 2011. In order to ... from local property taxes on the subject property pursuant to N.J.S.A. 54:4-8.11. That statute, which will be discussed in greater detail ... 102% of the tax revenue lost due to the deduction. N.J.S.A. 54:4-8.24. Because of this financial interest, the Director, Division of ... active service in time of war within the meaning of N.J.S.A. 54:4-8.11. As a result, the assessor notified Mr. Moore on ... 3.] The Legislature implemented this constitutional provision through enactment of N.J.S.A. 54:4-8.11. That statute provides, in relevant, part: Every person ...

docket:	10685-11
court:	NJ Tax Court
decided:	1956-04-23
status:	unpublished
citation:
Document Size:	26130

9 /usr/local/share/www/libweb/collections/courts/tax/17330-12.opn.html -- rank: 796

... New Jersey, would not be entitled to the rebate. FINDINGS N.J.S.A. 54:4-8.59(a), the statute under which the Director granted Mr ... in proportion to the claimant’s interest in the title. [ N.J.S.A. 54:4-8.59(c) (emphasis added).] Thus, for instance, if there are ... ownership interest was 50%. 3 Under the plain language of N.J.S.A. 54:4-8.59(c), he would be entitled to the rebate calculated ... complied with regardless of the allocation of the rebate in N.J.S.A. 54:4-8.59(c). The issue is whether, by requiring Mr. Marcelino ... ownership interest to 100% for purposes of the application of N.J.S.A. 54:4-8.59(c). Mr. Marcelino argues in favor of this position ... to one co-owner would negate the plain language in N.J.S.A. 54:4-8.59(c) that when title to property is co- ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	32326

10 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 791

... L. 1963, c. 172 §11, codified, as amended, at N.J.S.A. 54:4-8.41. The court relied on the fact that the leases ...

docket:	00143-97
court:
decided:	1998-01-26
status:
citation:	18 N.J. Tax 342
Document Size:	99363

11 FISHER, KRYSTAL v. CITY OF MILLVILLE -- rank: 769

... discharged, who 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 ... The term "active service in time of war," defined in N.J.S.A. 54:4-8.10(a), is used to determine eligibility for both the ... term, which means the "periods of time set forth in [ N.J.S.A. 54:4-8.10]." N.J.S.A. 54:4-3.33(a ... eligibility of disabled veterans seeking tax exemptions and deductions. 3 N.J.S.A. 54:4-8.10(a). Many of these periods of war or conflict ... person has completed the 14 days' service as herein provided[.] [ N.J.S.A. 54:4-8.10(a).] This definition of "[a]ctive service in times ... were intended to be extended without regard to geographic limitations. N.J.S.A. 54:4-8.10(a) circumscribes the definition of "active service in ...

docket:	a3351-15
court:	NJ Superior Court Appellate Division
decided:	2017-07-07
status:	published
citation:	450 N.J.Super. 610 164 A.3d 447
Document Size:	33965

12 /usr/local/share/www/libweb/collections/courts/tax/10172-41.opn.html -- rank: 756

... 54:4-3.31 (emphasis added).] The Municipality also cites N.J.S.A. �54:4-8.11 , which entitles every war veteran, regardless of disability, and ... court will refer to as the "Veterans and Widows Act",� N.J.S.A. �54:4-8.10 to -8.24 . The Municipality argues that the eligibility ... any branch of the Armed Forces of the United States. [ N.J.S.A. 54:4-8.10(j).] 16 On April 20, 2006, the VA issued ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	107884

13 /usr/local/share/www/libweb/collections/courts/tax/18743-13.opn.html -- rank: 756

... Exemption Statute. This conclusion is buttressed by the fact that N.J.S.A. 54:4-8.18 of the Veterans and Widows Act with respect to ... s interest shall be as specifically established in said conveyance. [N.J.S.A. 54:4-8.18.] The court recognizes that the Veteran’s Exemption Statute ... same or similar language as the Veterans and Widows Act, N.J.S.A. 54:4-8.18, the parallels between the two laws cannot be ignored ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	64576

14 RITA J. HAWE v. DIRECTOR -- rank: 753

... that “annual income” as the term is used in N.J.S.A. 54:4-8.67 does not include distributions from a fixed-term, variable ... 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 ... for a reimbursement after December 31, 1997. Ibid. According to N.J.S.A. 54:4-8.67, an eligible claimant for a homestead property tax reimbursement ... establishing the Pharmaceutical Assistance to the Aged (“PAAD”) program. N.J.S.A. 54:4-8.67. The PAAD statute delegates to the Commissioner of the ... particular tax year for the payment of local property taxes. N.J.S.A. 54:4-8.67. The PAAD program regulation, to which reimbursement eligibility is ... must be interpreted to conform to the legislative directive in N.J.S.A. 54:4-8.67. N.J.A.C. 8:83-6.2( ...

docket:	19191-11
court:	NJ Tax Court
decided:	2012-05-29
status:	Published
citation:
Document Size:	28431

15 /usr/local/share/www/libweb/collections/courts/appellate/015538-20.opn.html -- rank: 730

... constitute “property taxes”, as such term is defined under N.J.S.A. 54:4-8.67. Accordingly, the court concluded that the Director, Division of ... commonly known as the “Senior Freeze”, is codified in N.J.S.A. 54:4-8.67, et seq ., and is available to individuals sixty-five ... s PILOT payments did not constitute “property taxes” under N.J.S.A. 54:4-8.67. Therefore, because plaintiff paid property taxes only on the ... letter opinion concluding that the term “property taxes” under N.J.S.A. 54:4-8.67 must be read in pari materia with the term “property tax” under N.J.S.A. 54:4-8.58. Because our Legislature specifically excluded PILOT payments from the definition of “property tax” under N.J.S.A. 54:4-8.58, the court concluded that the term “property ...

docket:	015538-20
court:	NJ Tax Court
decided:	2016-06-07
status:	unpublished
citation:
Document Size:	30719