Extends eligibility for homestead rebates to residents making payments in lieu of taxes.

This bill expands eligibility for New Jersey's homestead rebate program to include residents of continuing care retirement communities who pay property taxes as part of their living contract. It amends the definition of "homestead" to explicitly include these residents, allowing them to claim the rebate if they use their unit as their primary residence. Previously, such residents were excluded because they didn't directly own the property they lived in. The change directly affects seniors in continuing care retirement communities who pay taxes through their agreements with the community. The bill makes no changes to rebate amounts or other eligibility categories.