N.J.S.A. § 54:4-8.41a.
Surviving spouse over 55; entitlement of deduction
The surviving spouse of a deceased citizen and resident of this State who during his or her life received a real property tax deduction pursuant to this act shall be entitled, so long as he or she shall remain unmarried and a resident in the same dwelling house with respect to which said deduction was granted, to the same deduction, upon the same conditions, with respect to the same real property, notwithstanding that said surviving spouse is under the age of 65 and is not permanently and totally disabled, provided that said surviving spouse is 55 years of age or older at the time of the death of said citizen and resident.
L.1976, c. 129, s. 4, eff. Dec. 21, 1976.
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In this chapter (40 sections)
- 54:4-8. · Deductions made by tax collector; resolution
- 54:4-8.10 · Definitions
- 54:4-8.11 · Veterans' tax deduction
- 54:4-8.12 · Application for tax deduction
- 54:4-8.13. · Filing of application with assessor
- 54:4-8.15 · Facts essential to support claim for deduction
- 54:4-8.16. · Continuance of deductions
- 54:4-8.17 · Apportionment of veteran's deduction; additional to other…
- 54:4-8.18 · Continuance to deduction right; change in status
- 54:4-8.19. · Rules and regulations; forms
- 54:4-8.20. · Administration of oaths
- 54:4-8.21. · Appeals
- 54:4-8.22. · Repeal
- 54:4-8.23. · Application of act
- 54:4-8.24 · Reimbursement to taxing district relative to veterans'…
- 54:4-8.25 · Property tax deferment for certain persons in military…
- 54:4-8.26 · Written application for tax deferral; tax lien during…
- 54:4-8.27 · State payment to municipality, refund upon payment
- 54:4-8.40. · Definitions
- 54:4-8.41. · Deduction against tax assessed against real property of…
- 54:4-8.41a. · Surviving spouse over 55; entitlement of deduction
- 54:4-8.42 · Written application for deduction; inquiry into right
- 54:4-8.43. · Time for filing application for deduction; allowance;…
- 54:4-8.44. · Facts essential to support claims for deduction
- 54:4-8.44a · Filing for tax deduction
- 54:4-8.45. · Continuance of deduction right; change in status
- 54:4-8.46. · Tenants in common, joint tenants, tenants by entirety,…
- 54:4-8.47. · Rules and regulations; forms; applications without sworn…
- 54:4-8.48. · Administration of oaths
- 54:4-8.49. · Appeals
- 54:4-8.50. · Repeal
- 54:4-8.51. · Application of act
- 54:4-8.52. · Certification of tax deductions to director
- 54:4-8.53. · Inspection of records
- 54:4-8.53a · Reimbursement to taxing district relative to deductions
- 54:4-8.54. · Inclusion of deductions in abstract of ratables for county
- 54:4-8.55. · Notification of deduction; credit to corporation,…
- 54:4-8.56. · Regulations
- 54:4-8.57 · Short title
- 54:4-8.58 · Definitions relative to the homestead credit act