Extends payment of homestead property tax reimbursement to non-eligible surviving spouse for portion of tax year during which deceased spouse lived.

This bill extends New Jersey's homestead property tax reimbursement program to surviving spouses who would otherwise be ineligible. It allows a surviving spouse to claim a pro-rata reimbursement for the number of days the deceased spouse lived during the tax year (including the date of death), even if the surviving spouse doesn't meet the full eligibility requirements. Currently, surviving spouses cannot claim any reimbursement if they don't qualify themselves, but this bill creates a partial claim based on the deceased spouse's living period. The change applies to claims filed for tax years where the deceased spouse was eligible but the surviving spouse is not.