New Jersey § 54:4-8
Full text of New Jersey New Jersey Statutes § 54:4-8, with citation guidance and answers to common questions.
§ 54:4-8.
Every fact essential to support a claim for a deduction hereunder shall exist on October
1 of the pretax year, except as in this section otherwise provided. Every application by a claimant therefor shall establish that he is or will be on
or before December 31 of the pretax year 65 or more years of age or on that date was
permanently and totally disabled, and that he was, on October 1 of the pretax year,
(a) a citizen and resident of this State for the period required, (b) the owner of
a dwelling house which is a constituent part of the real property for which the deduction
is claimed, the owner of a dwelling house which is assessed as real property but which is situated
on land owned by another or others, or residing as a tenant shareholder in a cooperative or mutual housing corporation, (c) residing in said dwelling house. Said application shall also establish that his anticipated income, including the
income of his or her spouse, for the tax year will not exceed the applicable annual
income limitation set forth in section 2 of P.L.1963, c. 172 ( C.54:4-8.41 ). In the case of a claim for a deduction by a person who is permanently and totally
disabled, said application shall include a physician's certificate verifying the claimant's
permanent and total disability. The Director of the Division of Taxation may promulgate rules and regulations prescribing
the form and content of the certificate. In the case of claims for a deduction authorized by section 4 of this amendatory and
supplementary act 1 every application by a claimant therefor shall establish that he is or will be on
or before December 31 of the pretax year 55 or more years of age and was 55 or more
years of age at the time of the death of the decedent and unmarried and that he was,
on October 1 of the pretax year, (a) a citizen and resident of this State for the
period required, (b) the owner of a dwelling house which is a constituent part of
the real property for which the deduction is claimed, or the owner of a dwelling house
which is assessed as real property but which is situated on land owned by another
or others, or residing as a tenant shareholder in a cooperative or mutual housing corporation, (c) residing in said dwelling house. Said application shall also establish that his anticipated income for the tax year
will not exceed the applicable annual income limitation. The collector or the assessor of the taxing district as the case may be shall establish
whether the deceased spouse of the claimant received a deduction. 1
N.J.S.A. § 54:4-8.46.
Frequently Asked Questions About New Jersey § 54:4-8
What does New Jersey Statutes § 54:4-8 cover?
Section 54:4-8 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54:4-8?
A common citation format is "New Jersey Statutes § 54:4-8" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54:4-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.