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Current as of January 01, 2024 | Updated by Findlaw Staff
a. For tax year 2003, the director shall determine the amount of the homestead rebate that shall be paid to an applicant who was a resident of this State for the full tax year and whose homestead has been other than a unit of residential rental property for a part of the tax year and has been a unit of residential rental property for the remainder of that year, based upon a proportionate application of the provisions of both section 3 of P.L.1990, c. 61 (C.54:4-8.59) and section 4 of P.L.1990, c. 61 (C.54:4-8.60) as may apply for each part of the tax year, and based upon the information provided by the individual applicant in the applicant's application or from any other information as may be available to the director.
b. For tax year 2003, the director shall determine the amount of the homestead rebate that shall be paid to an applicant who was a resident of this State for less than the full tax year, and whose homestead has been other than a unit of residential rental property for a part of the tax year and has been a unit of residential rental property for the remainder of that year, based upon a proportionate application of the provisions of both section 3 of P.L.1990, c. 61 (C.54:4-8.59) and section 4 of P.L.1990, c. 61 (C.54:4-8.60) as may apply for each part of the tax year, and based upon the information provided by the individual applicant in the applicant's application or from any other information as may be available to the director.
d. (Deleted by amendment, P.L.2004, c. 40.)
Cite this article: FindLaw.com - New Jersey Statutes Title 54. Taxation 54 § 4-8.61 - last updated January 01, 2024 | https://codes.findlaw.com/nj/title-54-taxation/nj-st-sect-54-4-8-61/
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