New Jersey § 54:4-8

§ 54:4-8.

a. No homestead rebate or credit shall be allowed pursuant to this act except upon annual application therefor, in

any manner, upon any form, and in any format, whether in writing or otherwise, as

shall be prescribed by the director. The director may require a claimant for a homestead rebate or credit to attach to the homestead rebate or credit application a copy of the appropriate property tax bill or proof of rent paid for

the prior tax year. The director may require such other verification of eligibility for a homestead

rebate or credit as the director may deem necessary. The director may require that the application for a homestead rebate for a unit

of residential rental property authorized pursuant to section 4 of P.L.1990, c. 61 ( C.54:4-8.60 ) shall be submitted (1) as part of the claimant's gross income tax return filed pursuant

to the “New Jersey Gross Income Tax Act,” N.J.S.54A:1-1 et seq., or, (2) on any other form, in any manner or format and at any time and prior to any date

as the director shall prescribe if (a) the claimant is not required to file a gross

income tax return or (b) the claimant has filed an application for extension of time

to file the claimant's gross income tax return. The director may require that the application for a homestead rebate or credit authorized pursuant to section 3 of P.L.1990, c. 61 ( C.54:4-8.59 ) shall be submitted (1) as part of the applicant's gross income tax return filed

pursuant to the “New Jersey Gross Income Tax Act,” N.J.S.54A:1-1 et seq. , or (2) on any other form, in any other format and at any time and prior to any date

as the director shall prescribe. The director shall, for good cause shown, extend the time of any applicant to file

a claim for a homestead rebate or credit for a reasonable period, and in such case, the application shall be processed and

payment of a homestead rebate or credit made in accordance with the procedures established in the case of applications timely

filed, except the date for payment of the rebate or credit may be delayed for a reasonable period. If an applicant or an applicant's spouse has filed an application for an extension

of time to file a gross income tax return, the date by which the applicant shall file

the homestead rebate or credit application may, in the discretion of the director, be extended for a reasonable

period, and the date for the payment of the rebate or credit may be delayed for a reasonable period. The director may require sworn applications. In the event that the director waives the requirement of sworn applications, all

declarations by claimants shall be considered as if made under oath and claimants,

as to false declarations, shall be subject to the penalties as provided by law for

perjury. For the purposes of this subsection, in order to establish good cause to extend the

time of any applicant to file a claim for a homestead rebate or credit the applicant shall provide to the director either medical evidence, such as a doctor's

certification, that the claimant was unable to file the claim by the date prescribed

by the director because of illness or hospitalization, or evidence that the applicant

attempted to file a timely application. Except as may be established by medical evidence of inability to file a claim, good

cause shall not be established due to a claimant not having received an application

from the director. b. Upon approval of homestead rebate or credit applications by the director, the director shall prepare lists of individuals entitled

to a rebate or credit , together with the respective amounts due each claimant and shall forward such lists

to the State Treasurer, the Director of the Division of Budget and Accounting and

any other officials as the director deems appropriate on or before the earliest of

such date or dates as may be convenient for the director to compile such lists. The director may inspect all records in the offices of the tax collector and tax

assessor of a municipality with respect to applications, claims and allowances for

homestead rebates or credits . c. If a homestead rebate application contains a claim for a rebate or credit that is incorrectly determined by the claimant or is based upon incorrect or insufficient

information from which the director is to approve the claim, the director may determine

the eligibility of the claimant for a homestead rebate or credit and the correct amount of a homestead rebate or credit to be paid to that claimant from such other information as may be available to the

director. In addition, the director may adjust the amount of any homestead rebate or credit to which a claimant may be entitled by any part of the amount of any previous homestead

rebate or credit erroneously claimed by and paid to that claimant. d. In the case of a claimant for a homestead rebate whose homestead is a unit in a

cooperative, mutual housing corporation or continuing care retirement community, the

director may provide that the application shall include the name and address of the

location of the property and the amount of real property taxes attributed to the cooperative,

mutual housing residential unit or continuing care retirement community residential

unit, as shall be indicated in an official notice which shall be furnished by the

cooperative, mutual housing corporation or continuing care retirement community for

the same year. e. A homestead rebate or credit shall be allowed pursuant to this act for a claimant whose ownership of an interest

in a homestead is satisfied by the holding of the beneficial interest if legal title

thereto or share therein is held by another for the benefit of the claimant. f. All provisions of this section shall apply to NJ SAVER rebate applications filed

for and paid as homestead rebates for tax year 2003. g. The director may, in writing, require the owner of residential rental property

upon which property tax is not assessed, and the owner's agents and representatives,

to provide the names of residents and tenants on the residential rental property and

such other information, in such form, as the director deems reasonable to ensure that

no claimant claiming a unit of that residential rental property as a homestead under

this act receives a homestead rebate for which the claimant is not eligible. Any individual or entity failing to provide the required information within 60 days

of the written request of the director shall be liable, in the discretion of the director,

to a penalty of up to $500 for each month that the required information is not provided,

unless it is shown that such failure is due to reasonable cause and not to willful

neglect.