Residents applying for a reimbursement of the difference between the amount of property taxes paid in 2006 and the amount paid in 2007 must:

• For 2006 and 2007, have been age 65 or older or receiving Federal Social Security disability benefits as of December 31. If receiving Federal Social Security disability, you must have received such benefits for yourself (you do NOT qualify if you are receiving Social Security disability benefits on behalf of someone else); and
• Have lived in New Jersey continuously since before January 1, 1997, as either a homeowner or a renter; and
• Have owned and lived in the home for which the reimbursement is being claimed since before January 1, 2004; and
• For both 2006 and 2007, have paid the full amount of the property taxes (or mobile home park site fees) due on the home by December 31; and
• Have total income for 2006 that is less than $43,693 for single applicants and $53,576 (combined income) for married couples, and total income for 2007 that is less than $45,135 for single applicants and $55,344 (combined income) for married/civil union couples.
• 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

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.