A refund of property taxes pursuant to N.J.S.A. 54:4-3.32 shall
be granted, provided that the applicant submits a complete application
to the Tax Assessor as required by N.J.S.A. 54:4-3.30, and shall also
be applicable as to surviving spouses of civil unions or domestic
partnerships. A retroactive refund of property taxes as set forth
in N.J.S.A. 54:4-3.32 shall be limited to the date of the submission
of a proper claim to the Tax Assessor, as required.