Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program from 65 to 62 years of age.

This bill modifies New Jersey's homestead property tax reimbursement program by lowering the age requirement for surviving spouses from 65 to 62 years old. The change directly affects widowed individuals who own their primary residence and meet the program's existing income limits, allowing them to qualify for tax relief at an earlier age. By amending the state statute, the legislation expands eligibility without altering other financial thresholds or residency rules. This adjustment aims to provide financial assistance to a broader group of older widows and widowers facing property tax burdens.