GEORGE VAVOULAKIS; ON BEHALF OF HIMSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFF-APPELLANT, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, IN HER CAPACITY AS THE DIRECTOR OF THE NEW JERSEY DIVISION OF TAXATION, DEFENDANTS-RESPONDENTS

PER CURIAM.

Plaintiff appeals from a judgment entered in the Tax Court affirming the determination of the Director of the Division of Taxation that plaintiff, a rooming-house tenant who shared bathroom and kitchen facilities apart from his room with tenants-of other rooms, did not qualify for a rebate under the Homestead ■ Property Tax Rebate Act of 1990, N.J.S.A 54:4-8.57 to -8.66.

We affirm substantially for the reasons expressed by Judge Andrew in his opinion, which is reported at 12 N.J.Tax 318 (Tax 1992).