Search Rutgers Law Library N.J. Court Opinions

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

... e). In regard to eligibility for the NJ SAVER rebate, N.J.S.A. 54:4-8.58(b), provides in part: If title to a homestead is ... equal shares among all co-owners…[unless satisfactorily demonstrated otherwise]. [ N.J.S.A. 54:4-8.58(b)(c)] A homestead held by husband and wife, as ... the entirety, shall be deemed wholly owned by each tenant… [ N.J.S.A. 54:4-8.58(b)(e) (emphasis added.)] A related statute, although not specifically ...

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: 965

... 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 official ... of residential rental property which constitutes the claimant's homestead." N.J.S.A. 54:4-8.58. These provisions which refer to the payment of local property ... that subsection c. of the definition of "residential rental property," N.J.S.A. 54:4-8.58, includes "any building or structure ... constructed under the following sections ... used by the claimant as the claimant's principal residence. N.J.S.A. 54:4-8.58. Both the Appellate Division and the Supreme Court made this ...

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

3 /usr/local/share/www/libweb/collections/courts/appellate/007787-20.opn.html -- rank: 906

... by the claimant as the claimant’s principal residence.” N.J.S.A. 54:4-8.58. The term “principal residence” means a “homestead actually ... 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 or ... determine that Mrs. Citron was a New Jersey resident under N.J.S.A. 54:4-8.58 and N.J.S.A. 54A:1-2(m) for ...

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status:	unpublished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

4 /usr/local/share/www/libweb/collections/courts/appellate/015538-20.opn.html -- rank: 744

... 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 taxes”, as ...

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status:	unpublished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

5 04-11 -- rank: 724

... identical to those contained in the Homestead Credit Act at N.J.S.A. 54:4-8.58. 12 L. 1997, c. 348 (C. 54:4-8.67 ...

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

6 Mary E. Repetti v. Director, Div. of Taxation -- rank: 538

... 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 and ... 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 who ...

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