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Comparing the 2011 Homestead Benefit and
2011 Property Tax Reimbursement (Senior Freeze) Programs

This summary reflects program information for 2011 only. It will be updated once 2012 information for both programs is available. Eligibility requirements and benefit amounts for 2012 will not be finalized until the completion of the State Budget that must be adopted by July 1, 2013.

2011 Homestead Benefit is a benefit for those who were New Jersey homeowners on October 1, 2011, and who met all the other eligibility requirements below. Applications are filed online or by phone once homeowners receive an application instruction packet (green mailer). Applications were mailed to eligible homeowners in May 2012. Homeowners who filed online last year and indicated they wanted to receive this year’s application electronically were sent an e-mail containing instructions for downloading their application packet. The filing deadline was December 14, 2012.

Tenants will not receive rebates for 2011.

2011 Property Tax Reimbursement is a benefit for homeowners and mobile homeowners who owned and occupied the home for which they are applying for the 2011 reimbursement since before January 1, 2008, and who met all the other eligibility requirements below. Applications, Forms PTR-1 and PTR-2, are filed on paper (paper form contained in blue booklet) and were due on or before the filing deadline of October 19, 2012.

The 2011 eligibility requirements for the two programs are summarized below. Applicants can receive benefits under both programs if they qualify. However, the total amount of property tax relief benefits received cannot exceed the amount of property taxes (or mobile home park site fees constituting property taxes) paid on their principal residence for the same year.

 

2011 Eligibility Requirements

 

Homestead Benefit for Homeowners

Property Tax Reimbursement

Age/Disability Status

Income limits are determined by age or disability status.

Applicant (or spouse/civil union partner) was:

Bullet graphic Age 65 or older on December 31, 2010; or
Bullet graphic Receiving Federal Social Security disability benefits on December 31, 2010, and December 31, 2011.

Residency Status

Bullet graphic Domiciled in New Jersey; and
Bullet graphic On October 1, 2011, owned and occupied a home in New Jersey as their principal residence.
Bullet graphic Does not apply to mobile home owners.
Bullet graphic Domiciled in New Jersey; and
Bullet graphic Lived in New Jersey continuously since before January 1, 2001, as either a homeowner or a tenant; and
Bullet graphic Owned and occupied current home (or mobile home) since before January 1, 2008.

Property Taxes

Full amount of 2011 property taxes due on home were paid.

Full amount of 2010 and 2011 property taxes
(or mobile home site fees) due on home were paid.

Income Limit

2011 NJ Gross Income* (combined income if spouses/civil union partners maintained the same residence but filed separate tax returns):

Bullet graphic Age 65 or older and/or disabled on December 31, 2011 $150,000 or less.
Bullet graphic Under age 65 and not disabled on December 31, 2011 $75,000 or less.

*Includes only income required to be reported on the New Jersey income tax return after exclusions but before exemptions and deductions. Does not include Social Security benefits, unemployment compensation, and other types of income that are not subject to NJ gross income tax.

Total annual income* (combined income if married or in a civil union):

Bullet graphic 2010 — $80,000 or less; and
Bullet graphic 2011 — $70,000 or less

*Total annual income is income from all sources, including Social Security or disability benefits, tax-exempt interest, unemployment compensation, and other income which does not have to be reported on the New Jersey income tax return.

How to Apply

File online or by phone using ID and PIN in application packet.

File paper application Form PTR-1 (or PTR-2 if reimbursement was received the previous year).

 

Last Updated: Wednesday, 08/20/14



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