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 Results for ("N.J.S.A. 54:4-8.67")   1 to 15 of 16 results. Run time: 0.843 seconds | Search time: 0.836 seconds    
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1 SYLVIA ANDERSON, v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 1000
... 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 under ... 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 plaintiff ... 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 for ... 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 claimant ... 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 for ... 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 a ...
docket: 08047-07
court:
decided: 2008-06-05
status:
citation:
Document Size: 49035
2 04-11 -- rank: 891
... 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 50 ... 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 difference ... 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 of ... 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 statute ... 8.59(d) should be read in pari materia with N.J.S.A. 54:4-8.67 et seq. , Senior Freeze Act, to reduce the amount of ... the “Pharmaceutical Assistance to the Aged” (“PAAD”), under N.J.S.A . 54:4-8.67. Social security benefit income is included in determining income ...
docket: 15539-09
court: NJ Tax Court
decided: 0000-00-00
status: Published
citation:
Document Size: 44354
3 RITA J. HAWE v. DIRECTOR -- rank: 891
... 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 rate ... 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 the ... 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 is ... 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 Department ... 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 expressly ... 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(c)( ...
docket: 19191-11
court: NJ Tax Court
decided: 2012-05-29
status: Published
citation:
Document Size: 28431
4 /usr/local/share/www/libweb/collections/courts/appellate/015538-20.opn.html -- rank: 840
... 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 Taxation ... 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 or ... 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 land ... 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 ... concluded that the term “property taxes”, as defined under N.J.S.A. 54:4-8.67, excludes PILOT payments. On June 19, 2016, the court received ... and more precisely whether the term “property taxes” under N.J.S.A. 54:4-8.67 included or excluded PILOT payments. To accomplish this task ...
docket: 015538-20
court: NJ Tax Court
decided: 2016-06-07
status: unpublished
citation:
Document Size: 30719
5 Carolyn Quigley v. Director -- rank: 782
... 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 the ... 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 house ... 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 the ... 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 tax ... 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 allowing ... 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 a ...
docket: 000050-2012
court: NJ Tax Court
decided: 2012-10-19
status: unpublished
citation:
Document Size: 26790
6 Carolyn Quigley v. Director, Division of Taxation -- rank: 782
... 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 the ... 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 house ... 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 the ... 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 tax ... 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 allowing ... 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 a ...
docket: 000050-12
court:
decided: 2012-04-27
status:
citation:
Document Size: 26528
7 /usr/local/share/www/libweb/collections/courts/tax/12212-11.opn.html -- rank: 710
... 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 the ... 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 income ... 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, they ... 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 homestead ...
docket: 12212-11
court: NJ Tax Court
decided: 2012-10-19
status: unpublished
citation:
Document Size: 38351
8 Vitold L. Milaszewski v. Director, Division of Taxation -- rank: 693
... 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 receiving ... 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 the ... 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 house ... 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 reimbursement ... 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 citation ...
docket: 16538-11
court:
decided: 2012-03-09
status:
citation:
Document Size: 21535
9 Vitold L. Milaszewski v. Director, Division of Taxation -- rank: 693
... 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 receiving ... 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 the ... 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 house ... 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 reimbursement ... 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 citation ...
docket: 12213-11
court:
decided: 2012-03-09
status:
citation:
Document Size: 21537
10 Madge P. Bolden v. Director, Division of Taxation -- rank: 690
... 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 with ... 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 the ... 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 house ... 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 $3 ...
docket: 16536-11
court:
decided: 2012-03-02
status:
citation:
Document Size: 21395
11 /usr/local/share/www/libweb/collections/courts/appellate/007787-20.opn.html -- rank: 680
... homestead property tax reimbursement under this act is claimed.” N.J.S.A. 54:4-8.67. 6 Louisiana grants a homestead exemption “from state, parish ...
docket: 007787-20
court: NJ Tax Court
decided: 2017-08-17
status: unpublished
citation:
Document Size: 45025
12 Richard Kennel v. Director, Division of Taxation -- rank: 632
... 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 be ... 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 the ...
docket: 01061-13
court: NJ Tax Court
decided: 2013-08-01
status: unpublished
citation:
Document Size: 25199
13 Daniel Debra Koval v. Dir., Div. of Taxation -- rank: 598
... 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 other ... 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 ...
docket: 009225-18
court: NJ Tax Court
decided: 2018-09-06
status: Unpublished
citation:
Document Size: 16858
14 SYLVIA ANDERSON v. DIRECTOR, DIVISION OF TAXATION -- rank: 585
... 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 had ... 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 a ... 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 durational ... 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 a ...
docket: a5462-07
court: superior court appellate division
decided: 2009-11-18
status: unpublished
citation: 25 N.J.Tax 275
Document Size: 27677
15 Constance Kane v. Director, Division of Taxation -- rank: 578
... 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 the ... 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 July ...
docket: 12769-15
court: NJ Tax Court
decided: 2015-01-06
status: unpublished
citation:
Document Size: 19728
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