2013 Eligibility Requirements
Residents applying for a reimbursement of the difference between the amount of property taxes paid for 2012 and the amount paid for 2013 must:
- Have been age 65 or older as of December 31, 2012, OR receiving Federal Social Security disability benefits as of December 31, 2012, and December 31, 2013. 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, 2002, 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, 2009, or earlier; and
- Have paid the full amount of the property taxes due on the home for 2012 by June 1, 2013, and for 2013 by June 1, 2014 (if a mobile home owner, have paid the full amount of mobile home park site fees for 2012 by December 31, 2012, and for 2013 by December 31, 2013); and
- Have total annual income for 2012 that did not exceed $82,880 and for 2013 that did not exceed $70,000. These limits apply regardless of marital/civil union status. However, if your filing status was married/CU couple, and you lived in the same household, you must combine your incomes for that year.
Note: Under the terms of the State Budget for FY 2015, only those applicants whose income for 2012 did not exceed $82,880 and whose income for 2013 did not exceed $70,000 (the original limit was $84,289) will be eligible to receive reimbursements for 2013, provided they met all the other program requirements. Residents whose 2013 income was over $70,000 but not over $84,289 will not receive reimbursements for 2013, even if they met all the other program requirements. The Division of Taxation will send notices to these applicants advising them that they are not eligible to receive reimbursement payments for 2013. However, by filing an application by the due date, these residents can establish their eligibility for benefits in future years and ensure that they will be mailed an application for 2014.