New Jersey Property Tax Relief Programs

Property Tax Reimbursement

Eligibility

Homeowners, including owners of mobile homes located in mobile home parks, age 65 or older, or receiving Federal Social Security disability benefits, who paid property taxes on their principal residence in New Jersey either directly or through mobile home park site fees.

Applicants must be New Jersey residents for at least 10 years, and lived in the home for which reimbursement is claimed for the last 3 years, and must meet certain income limits. Applicants must meet all requirements for both base year (year applicant first became eligible) and reimbursement year.

Details

  • What is the benefit: Reimbursement of the difference between the amount of property taxes paid for the base year and the amount paid for the reimbursement year
  • When to apply: By June 15
  • Payment date: To be mailed on or about July 15

Property Tax Relief Documents

Property Tax Deduction/Credit

Eligibility 

Homeowners and tenants who paid property taxes on their principal residence in New Jersey either directly or through rent during the year.

Details

  • What is the benefit? Either: 
    • Deduction from taxable income of the total amount of property taxes paid on principal residence (for tenants, 18% of rent) or $10,000, whichever is less
    • $50 refundable credit
  • How to apply: File Form NJ-1040 (or Form HR-1040 if not required to file an income tax return)
  • When to apply: By April 15 (or extended due date for filing Form NJ-1040)
  • Payment date: NJ-1040 filers: Deduction reduces amount of taxable income (credit reduces amount of tax due) on New Jersey income tax return

For those 65 or older or disabled and not required to file Form NJ-1040: Credit is paid with Homestead Rebate on July 31 provided Form HR-1040 is filed.

Homestead Benefit

For questions by homeowners, please call 800-238-1233 (Monday through Friday, 8:30 a.m. to 5:30 p.m.) or visit the Division of Taxation page. Online information can be found at the 2016 Homestead Benefits Program.

Senior Freeze

For questions, please call 800-882-6597 (Monday through Friday, 8:30 a.m. to 4:30 p.m.) or visit the Division of Taxation page. Online information can be found at the Senior Freeze page.