New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.6 - Deduction where claimant dies

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a claimant
				files a claim for deduction on Form PTD with the local assessor in the pre-tax year
				and the claimant dies prior to January 1 of the ensuing tax year, the claim for
				deduction for such tax year shall be disallowed.
(b) If it is determined that the claimant's
				application Form PTD satisfied all the prerequisites essential to the deduction on
				October 1 of the pre-tax year and the claimant dies on or after January 1 of the tax
				year, the claim for deduction shall be allowed. There shall be no need for proration
				and no post-tax year statement need be filed during the year following such tax
				year, except as provided in (f) below.
(c) Where a claimant files an application for
				deduction (Form PTD) with the tax collector during the tax year and the claimant
				dies after approval of such application, the claim for deduction shall be allowed.
				There shall be no need for proration and no post-tax year statement need be filed
				during the year following such tax year, except as provided in (f) below.
(d) Where a claim for deduction has previously
				been filed and granted, and the owner of the dwelling house dies after December 31
				of the pre-tax year and prior to filing a post-tax year statement (Form PD 5) in
				accordance with the provisions of
				N.J.S.A.
				54:4-8.44a and
				54:4-8.45, the deduction may be allowed
				for the tax year if all prerequisites for deduction as of October 1 of the pre-tax
				year have been fully met. There shall be no need for proration and no post-tax year
				statement need be filed during the year following such tax year, except as provided
				in (f) below.
(e) Where a claimant dies
				after having filed a post-tax year statement (Form PD 5) in accordance with the
				provisions of N.J.S.A. 54:4-8.44a and
				54:4-8.45, a claim for deduction shall
				be allowed, there shall be no need for proration and no post-tax year statement need
				be filed during the year following such tax year, except as provided in (f)
				below.
(f) However, in the event the
				surviving spouse/civil union partner, if any, the heirs at-law, successors, or
				assigns of the decedent claimant sell or transfer title to the dwelling house at any
				time during the tax year of the decedent claimant's death, the deduction so granted
				ceases as of the date of such transfer of title and the tax collector shall prorate
				the deduction based on the number of days remaining in the tax year following the
				date upon which title to the dwelling house was transferred. The amount so prorated
				by the tax collector shall constitute a lien against the dwelling house and shall be
				considered satisfied upon the tax collector's receipt of payment of the prorated
				amount for that portion of the tax year for which entitlement to the claimant's
				deduction was not established.
(g) An
				executor, administrator, or any other person representing a claimant who dies
				without having filed an application for the deduction on Form PTD may not file an
				application for deduction on behalf of the deceased claimant because the deduction
				under the Act is a personal deduction that does not run with the land.