N.J. Admin. Code § 18:14-3.6

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:14-3.6 - Deduction where claimant dies

(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.

N.J. Admin. Code § 18:14-3.6

Amended by 49 N.J.R. 277(a), effective 2/6/2017