N.J.S.A. 54:4-8.41a — Surviving spouse over 55; entitlement of deduction

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.

This is the verbatim text of N.J.S.A. 54:4-8.41a, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.