NJ Division of Taxation - Property Tax Reimbursement Eligibility Requirements

Eligibility requirements, including income limits, and benefits available
under this program are subject to change by the State Budget.

You may be eligible for a reimbursement of the difference between the amount of property taxes you paid for the base year (the year you first became eligible) and the amount paid for the year for which you are applying for a reimbursement if you met all the following requirements for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement.

You are age 65 or older or receiving Federal Social Security disability benefits; and
You have lived in New Jersey continuously for at least the last 10 years, as either a homeowner or a renter; and
You have owned and lived in your home (or have leased a site in a mobile home park on which you have placed a manufactured or mobile home that you own) for at least the last 3 years; and
You have paid the full amount of property taxes (or site fees if you are a mobile home owner) that were due on your home for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement; and
You meet the income limits for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement.

Residents applying for the 2012 reimbursement must have total income for 2011 that is $80,000 or less and for 2012 that is $82,880 or less. These limits apply regardless of marital/civil union status. However, applicants who are married or in a civil union must report combined income of both spouses/CU partners.

If your residence is in a multiple-unit building that you own, and the building has more than four units, you are not eligible for a property tax reimbursement. You are also not eligible if the building has four units or less but more than one commercial unit.

Note: The State Budget for FY 2013 limited 2011 reimbursement payments to qualified applicants whose income for 2010 did not exceed $80,000 and whose income for 2011 did not exceed $70,000 (the original limit was $80,000). Restrictions may or may not apply for 2012 reimbursements.

2012 Eligibility Requirements