Anderson v. Director, Division of Taxation

Plaintiff Sylvia Anderson appeals from a June 5, 2008 order of the Tax Court that granted summary judgment to defendant, the Director of the New Jersey Division of Taxation (Director). The sole issue before the Tax Court was the question of whether Anderson was entitled to Property Tax Reimbursement pursuant to N.J.S.A 54:4-8.67 for the 2005 and 2006 tax years. The Director had concluded she was not, because she did not reside in and pay taxes on her property for the statutorily-required three years preceding the application.

Anderson did not dispute the Director’s conclusion that she did not…