Bonda v. Director, Division of Taxation

KAHN, J.T.C.

Plaintiff (taxpayer) has appealed the denial by the defendant (Director) of her application for a homestead rebate provided by N.J.S.A. 54:4-8.59, et seq., for the year 2001. Defendant alleges (1) that taxpayer failed to apply for her homestead rebate in a timely manner, and (2) that taxpayer failed to file her appeal from the Director’s denial within the required 90 days. For the reasons hereinafter set forth, this court must dismiss taxpayer’s complaint.

Taxpayer is seventy-two years old. Her total gross income for 2001 was $13,733. Taxpayer claims she has no one but her elderly…