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HAWE v. DIRECTOR, DIV. OF TAX.

Docket No. 019191-2011.

26 N.J. Tax 349 (2012)

RITA J. HAWE, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 29, 2012.

Attorney(s) appearing for the Case

Michael P. Sawka for plaintiff (Law Offices of Michael Sawka, LLC, attorneys).

Carl A. Wohlleben for defendant (Jeffrey S. Chiesa, Attorney General of New Jersey, attorney).

DeALMEIDA, P.J.T.C.

The question before the court is what portion of distributions from a fixed-term, variable rate annuity contract are included in the annual income of a taxpayer for purposes of determining eligibility for a homestead property tax reimbursement. For the reasons explained more fully below, the court concludes that "annual income" as the term is used in N.J.S.A. 54:4-8.67 does not include distributions from a fixed-term, variable rate annuity...

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