2005 Eligibility Requirements for First-Time Filers

2007 Eligibility Requirements for
First-Time Filers
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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
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; 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.

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.