The Homestead Rebate Program provides rebates for homeowners and tenants who occupied their principal residence in New Jersey on October 1, paid property taxes on that dwelling either directly or through rent, and whose gross income for the entire year does not exceed certain limits.

If you were neither a homeowner nor a tenant on October 1, 2008, you are not eligible for a 2008 homestead rebate, even if you owned a home or rented a qualified dwelling for part of the year.