New Jersey § 54:4-8

§ 54:4-8.

As used in this act: “ Base year ” means, in the case of a person who is an eligible claimant on or before December

31, 1997, the tax year 1997; and in the case of a person who first becomes an eligible

claimant after December 31, 1997, the tax year in which the person first becomes an

eligible claimant. In the case of an eligible claimant who subsequently moves from the homestead for

which the initial eligibility was established, the base year shall be the first full

tax year during which the person resides in the new homestead. Provided however, a base year for an eligible claimant after such a move shall not

apply to tax years commencing prior to January 1, 2009. In the case of an eligible claimant who receives a Stay NJ property tax credit in

lieu of a homestead property tax reimbursement pursuant to section 4 of P.L.2023, c. 75 ( C.54:4-8.75d ), the base year of that eligible claimant shall remain unchanged. “ Commissioner ” means the Commissioner of Community Affairs. “ Director ” means the Director of the Division of Taxation. “ Condominium ” means the form of real property ownership provided for under the “Condominium Act,”

P.L.1969, c. 257 ( C.46:8B-1 et seq. ). “ Cooperative ” means a housing corporation or association which entitles the holder of a share

or membership interest thereof to possess and occupy for dwelling purposes a house,

apartment or other unit of housing owned or leased by the corporation or association,

or to lease or purchase a unit of housing constructed or to be constructed by the

corporation or association. “ Disabled person ” means an individual receiving monetary payments pursuant to Title II of the federal

Social Security Act ( 42 U.S.C. s.401 et seq. ) on December 31, 1998, or on December 31 in all or any part of the year for which

a homestead property tax reimbursement under this act is claimed. “ Dwelling house ” means any residential property assessed as real property which consists of not more

than four units, of which not more than one may be used for commercial purposes, but

shall not include a unit in a condominium, cooperative, horizontal property regime

or mutual housing corporation. “ Eligible claimant ” means a person who: is 65 or more years of age, or who is a disabled person; is an owner of a homestead, or the lessee of a site in a mobile home park on which

site the applicant owns a manufactured or mobile home; has an annual income of less than $17,918 in tax year 1998, less than $18,151 in tax

year 1999, or less than $37,174 in tax year 2000, if single, or, if married, whose

annual income combined with that of the spouse is less than $21,970 in tax year 1998,

less than $22,256 in tax year 1999, or less than $45,582 in tax year 2000, which income

eligibility limits for single and married persons shall be subject to adjustments

in tax years 2001 through 2006 pursuant to section 9 of P.L.1997, c. 348 ( C.54:4-8.68 ); has an annual income of $60,000 or less in tax year 2007, $70,000 or less in tax year

2008, or $80,000 or less in tax year 2009, if single or married, which income eligibility

limits shall be subject to adjustments in tax years 2010 through 2021 pursuant to section 9 of P.L.1997, c. 348 ( C.54:4-8.68 ); has an annual income of $150,000 or less in tax year 2022, if single or married, which

income eligibility limits shall be subject to adjustments in subsequent tax years

pursuant to section 9 of P.L.1997, c. 348 ( C.54:4-8.68 ); has, for at least three years, owned and resided in the homestead for which a homestead property tax reimbursement is sought prior to

the date that an initial application for a homestead property tax reimbursement is

filed. A person who has been an eligible claimant for a previous tax year shall qualify

as an eligible claimant beginning the second full tax year following a move to another

homestead in New Jersey, despite not meeting the three-year minimum residency and

ownership requirement required for initial claimants under this paragraph; provided

that the person satisfies the income eligibility limits for the tax year. Provided however, eligibility beginning in a second full tax year after such a move

shall not apply to tax years commencing prior to January 1, 2010. “ Homestead ” means: a dwelling house and the land on which that dwelling house is located which constitutes

the place of the eligible claimant's domicile and is owned and used by the eligible

claimant as the eligible claimant's principal residence; a site in a mobile home park equipped for the installation of manufactured or mobile

homes, where these sites are under common ownership and control for the purpose of

leasing each site to the owner of a manufactured or mobile home for the installation

thereof and such site is used by the eligible claimant as the eligible claimant's

principal residence; a dwelling house situated on land owned by a person other than the eligible claimant

which constitutes the place of the eligible claimant's domicile and is owned and used

by the eligible claimant as the eligible claimant's principal residence; a condominium unit or a unit in a horizontal property regime or a continuing care

retirement community which constitutes the place of the eligible claimant's domicile

and is owned and used by the eligible claimant as the eligible claimant's principal

residence. In addition to the generally accepted meaning of “owned” or “ownership,” a homestead

shall be deemed to be owned by a person if that person is a tenant for life or a tenant

under a lease for 99 years or more, is entitled to and actually takes possession of

the homestead under an executory contract for the sale thereof or under an agreement

with a lending institution which holds title as security for a loan, or is a resident

of a continuing care retirement community pursuant to a contract for continuing care

for the life of that person which requires the resident to bear, separately from any

other charges, the proportionate share of property taxes attributable to the unit

that the resident occupies; a unit in a cooperative or mutual housing corporation which constitutes the place

of domicile of a residential shareholder or lessee therein, or of a lessee or shareholder

who is not a residential shareholder therein, which is used by the eligible claimant

as the eligible claimant's principal residence. “ Homestead property tax reimbursement ” means payment of the difference between the amount of property tax or site fee constituting

property tax due and paid in any year on any homestead, exclusive of improvements

not included in the assessment on the real property for the base year, and the amount

of property tax or site fee constituting property tax due and paid in the base year,

when the amount paid in the base year is the lower amount; but such calculations

shall be reduced by any current year property tax reductions or reductions in site

fees constituting property taxes resulting from judgments entered by county boards

of taxation or the State Tax Court. “ Horizontal property regime ” means the form of real property ownership provided for under the “Horizontal Property

Act,” P.L.1963, c. 168 ( C.46:8A-1 et seq. ). “ Manufactured home ” or “ mobile home ” means a unit of housing which: (1) Consists of one or more transportable sections which are substantially constructed

off site and, if more than one section, are joined together on site; (2) Is built on a permanent chassis; (3) Is designed to be used, when connected to utilities, as a dwelling on a permanent

or nonpermanent foundation; and (4) Is manufactured in accordance with the standards promulgated for a manufactured

home by the Secretary of the United States Department of Housing and Urban Development

pursuant to the “National Manufactured Housing Construction and Safety Standards Act

of 1974,” Pub.L.93-383 ( 42 U.S.C. s.5401 et seq. ) and the standards promulgated for a manufactured or mobile home by the commissioner

pursuant to the “State Uniform Construction Code Act,” P.L.1975, c. 217 ( C.52:27D-119 et seq. ). “ Mobile home park ” means a parcel of land, or two or more parcels of land, containing no fewer than

10 sites equipped for the installation of manufactured or mobile homes, where these

sites are under common ownership and control for the purpose of leasing each site

to the owner of a manufactured or mobile home for the installation thereof, and where

the owner or owners provide services, which are provided by the municipality in which

the park is located for property owners outside the park, which services may include

but shall not be limited to: (1) The construction and maintenance of streets; (2) Lighting of streets and other common areas; (3) Garbage removal; (4) Snow removal; and (5) Provisions for the drainage of surface water from home sites and common areas. “ Mutual housing corporation ” means a corporation not-for-profit, incorporated under the laws of this State on

a mutual or cooperative basis within the scope of section 607 of the Lanham Act (National

Defense Housing), Pub.L.849, ( 42 U.S.C. s.1521 et seq. ), as amended, which acquired a National Defense Housing Project pursuant to that

act. “ Income ” means income as determined pursuant to P.L.1975, c. 194 ( C.30:4D-20 et seq. ). “ Principal residence ” means a homestead actually and continually occupied by an eligible claimant as his

or her permanent residence, as distinguished from a vacation home, property owned

and rented or offered for rent by the claimant, and other secondary real property

holdings. “ Property tax ” means the general property tax due and paid as set forth in this section, and shall

include the amount of property tax credit as defined in section 1 of P.L.2018, c. 11 ( C.54:4-66.6 ), on a homestead, but does not include special assessments and interest and penalties

for delinquent taxes. For the sole purpose of qualifying for a benefit under P.L.1997, c. 348 ( C.54:4-8.67 et seq. ), property taxes paid by June 1 of the year following the year for which the benefit

is claimed will be deemed to be timely paid. “ Site fee constituting property tax ” means 18 percent of the annual site fee paid or payable to the owner of a mobile

home park. “ Tax year ” means the calendar year in which a homestead is assessed and the property tax is

levied thereon and it means the calendar year in which income is received or accrued.