Residents applying for a reimbursement of the difference between the amount of property taxes paid for 2011 and the amount paid for 2012 must:

• Have been age 65 or older as of December 31, 2011, OR receiving Federal Social Security disability benefits as of December 31, 2011, and December 31, 2012. You do NOT qualify if the Federal Social Security disability benefits you (or your spouse/civil union partner) were receiving were received on behalf of someone else; and
• Have lived in New Jersey continuously since December 31, 2001, or earlier, as either a homeowner or a renter; and
• Have owned and lived in the 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 which the reimbursement is being claimed since December 31, 2008, or earlier; and
• Have paid the full amount of the property taxes due on the home for 2011 by June 1, 2012, and for 2012 by June 1, 2013 (if a mobile home owner, have paid the full amount of mobile home park site fees for 2011 by December 31, 2011, and for 2012 by December 31, 2012); and
• Have total annual income for 2011 that did not exceed $80,000 and for 2012 that did not exceed $82,880. 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.

Note: Under the terms of the proposed State Budget for FY 2014, which must be adopted by July 1, 2013, only those applicants whose income for 2011 did not exceed $80,000 and whose income for 2012 did not exceed $70,000 (the original limit was $82,880) would be eligible to receive reimbursements for 2012 provided they met all the other program requirements. While residents whose 2011 income did not exceed $80,000 and whose 2012 income was over $70,000 but not over $82,880 would not receive reimbursements for 2012, even if they met all the other program requirements, by filing an application they can establish their eligibility for benefits in future years. If this budget proposal is adopted, the Division of Taxation will send notices to applicants whose 2012 income was over $70,000 but not over $82,880 advising them that they are not eligible to receive reimbursement payments for 2012.