Property Tax Reimbursement Eligibility Requirements
You may be eligible for a reimbursement of the difference between the amount of property taxes you paid in the base year (the year you first became eligible) and the amount paid in 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.
Important: Recent legislation increased the income eligibility limits for 2007 to $60,000 or less for all applicants whether single or married/in a civil union. As a result of this increase, some senior and disabled residents who did not qualify because their total 2007 income was too high, are now eligible for a 2007 reimbursement, provided they meet all the other eligibility requirements. View additional information
Residents who will be applying for the 2008 reimbursement must have total income for 2007 that is $60,000 or less and for 2008 that is $70,000 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. Applications for the 2008 reimbursement will not be available before February 2009.
Note: The Civil Union Act (P.L. 2006, c.103) established civil unions in New Jersey for couples of the same sex. Beginning with tax year 2007, partners to a civil union recognized under New Jersey law are accorded the same status as married couples. When applying for the property tax reimbursement, civil union partners will use the status married/CU couple only for tax years beginning on or after January 1, 2007. Civil union couple status does not apply for tax year 2006.
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.
2007 Eligibility Requirements for First-Time Filers
- 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.
Important: Recent legislation increased the income eligibility limits for 2007 to $60,000 or less for all applicants whether single or married/in a civil union. As a result of this increase, some senior and disabled residents who did not qualify because their total 2007 income was too high, are now eligible for a 2007 reimbursement, provided they meet all the other eligibility requirements. View additional information
Residents who will be applying for the 2008 reimbursement must have total income for 2007 that is $60,000 or less and for 2008 that is $70,000 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. Applications for the 2008 reimbursement will not be available before February 2009.
Note: The Civil Union Act (P.L. 2006, c.103) established civil unions in New Jersey for couples of the same sex. Beginning with tax year 2007, partners to a civil union recognized under New Jersey law are accorded the same status as married couples. When applying for the property tax reimbursement, civil union partners will use the status married/CU couple only for tax years beginning on or after January 1, 2007. Civil union couple status does not apply for tax year 2006.
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.
2007 Eligibility Requirements for First-Time Filers
