Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.

This bill lowers the minimum age requirement for surviving spouses to qualify for New Jersey's homestead property tax reimbursement program from 65 to 62 years old. It directly affects surviving spouses of eligible claimants (who were either 65+ or disabled) who previously had to wait until age 65 to maintain benefits after their spouse's death. The key change amends eligibility criteria in the existing program, allowing qualifying survivors to receive reimbursements starting at age 62 instead of 65. The policy change applies retroactively to tax years beginning January 1, 2020.