N.J. Admin. Code § 18:14-2.5
Current through Register Vol. 56, No. 19, October 7, 2024
Claimant need not have resided in the dwelling house on which the deduction is claimed nor in the same municipality or county for one year immediately preceding October 1 of the pre-tax year. Claimant meets the residency requirement, so long as he or she was domiciled in the State of New Jersey during said entire one-year period.
Example: An application for deduction for the tax year 2008 must establish that, as of October 1, 2007, claimant was legally domiciled in New Jersey during the period October 1, 2006, to and including October 1, 2007.
N.J. Admin. Code § 18:14-2.5