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New Jersey State Rebate (Property Tax Reimbursement)
There are two separate and distinct property tax relief programs available to New Jersey homeowners:
- Senior Freeze Program
- Homestead Benefit Program
Senior Freeze (Property Tax Reimbursement) Program
Forms are sent out by the State in late February/early March. For information call 800-882-6597 or to visit the NJ Division of Taxation website for information and downloadable forms.
Note: For residents who did not receive a prior year’s reimbursement or Form PTR-2 for residents who did receive a prior year’s reimbursement.
Purpose
This program is designed to freeze the burden of increasing real estate taxes for qualified applicants by establishing a base year of eligibility and comparing that “base” with any subsequent year, the difference to be refunded by the State annually. Eligibility must be continuous otherwise a new base year must be established.
Qualifications
Qualifications are as follows:
- Must make application annually with the State of New Jersey;
- Homeowners age 65 or older or receiving Federal Social Security Disability Benefits and who paid property taxes on their principal residence in New Jersey;
- Applicants must be NJ residents for at least 10 years, and living in their current home for the last 5 years;
- Applicant must meet certain income limits for both the “base year” (year applicant first became eligible) and the application year. Income requirements are set by the State annually;
- Property taxes must be paid in full for the years applied for by June 1st of the following year.
More Information
For more information call 800-882-6597.
The Homestead Benefit Program
Forms are sent out by the State in mid-April. For information call 888-238-1233.
Qualifications
- General qualifications are as follows:
- Must make application annually with the State of New Jersey;
- Own and occupy a home in NJ that was their principal residence on October 1 of the pre-tax year;
- Have gross income under the minimum threshold set by the State (the threshold changes periodically based on the State Budget);
- You must have had property taxes which were due and paid on the property within the year applied for.
- Checks are no longer issued by the State. A credit will be applied against the qualified applicants tax account.
More Information
For detailed qualifications and additional information visit the NJ Division of Taxation website.