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

This bill lowers the age requirement for surviving spouses to qualify for New Jersey's homestead property tax reimbursement program, changing it from 65 to 62 years old. It directly affects surviving spouses of eligible claimants (who were previously 65 or older) who lost a spouse qualifying under the program. The change applies to surviving spouses who meet all other existing criteria, including income limits ($60,000-$80,000 annually for 2007-2009) and residency requirements. The bill amends existing law without altering other program details like income thresholds or property ownership rules.