Howard v. Director

NUGENT, J.T.C.

This matter which was the subject of a trial, involves defendant’s determination to decrease plaintiffs 2006 through 2009 benefits received from the property tax reimbursement program, N.J.S.A. 54:4-8.67 to 8.82 (“Senior Freeze Act”),1 to 50% of the total available to him based on a finding that plaintiff owns a multi-dwelling property and occupies 50% of the property as his principal residence. New Jersey’s Senior Freeze Act provides property tax reimbursement (PTR) to senior citizens as a means of affording them relief from rising property taxes by “freezing” their property…