N.J. Admin. Code § 18:27-2.17

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

Section 18:27-2.17 - Continuance of deduction

(a) A deduction, once granted, shall remain in effect from year to year without the need for claimant's refiling. However, the assessor may at any time request additional information in support of claimant's continued eligibility for the deduction.

(b) A deduction, established as of October 1 of the pretax year, prevails for the whole of the ensuing year regardless of any change in title which may occur at anytime during said tax year or in the instance of the claimant's death during said year.