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

This bill lowers the minimum age 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 homeowners who were previously ineligible until age 65, allowing them to claim the benefit earlier. The change applies to any tax year for which reimbursement is sought, without altering other requirements like income limits or residency rules. The bill amends existing law (P.L.1997, c.348) to update the age eligibility threshold.