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Information on
Novel Coronavirus

Coronavirus is still active in NJ. Wear a mask. Keep a 6ft. distance in public

NJ Poison Control Center and 211 provide COVID-19 information: Call: 2-1-1; Call (24/7); 1-800-962-1253; Text: NJCOVID to 898-211; More Information:
COVID19 Alert NJDownload COVID Alert NJ app for free today.

Division of Taxation

COVID-19 Related Tax Information
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax


Base year means the first year you met all the eligibility requirements. For example, a resident who first became eligible between January 1, 1997, and December 31, 1997, has a base year of 1997.

Principal residence is the home that you own and continually occupy as your permanent residence.

Property tax is the amount due and paid on your home for any year. Do not subtract any deductions or reimbursements, and do not include special assessments, interest, and penalties for delinquent taxes. Any amount you received as a Homestead Benefit does not affect the property tax due and paid.

Site fees means the annual site fees you paid to lease a site in a mobile home park where you placed a manufactured or mobile home that you own. For mobile home owners, 18% of the annual site fees is considered property taxes.

Unit of residential property means a single, separate dwelling unit that must include complete, independent living facilities for one or more persons. This unit must contain permanent provisions for living, sleeping, eating, cooking, and sanitation along with separate kitchen and bathroom facilities.

Last Updated: Thursday, 10/01/20