... Jersey resident and younger than 65 years of age. See N.J.S.A. 54:4-8.40 (defining one who is “[p]ermanently and totally disabledâ ... year immediately preceding October 1 of the pretax year. See N.J.S.A. 54:4-8.40; 8.44. Thus, (and ignoring their non-resident GIT returns ...