NJ State Property Tax Reimbursement Program

2008 Reimbursement Recipients:

If you applied for and received a 2008 property tax reimbursement, you should have received a personal application preprinted with information you provided last year. If you qualify for a 2009 property tax reimbursement, be sure to use the personalized application. If you have not received your personalized application, please call 1-800-822-6587 and one will be mailed to you.

Introduction

The Property Tax Reimbursement Program is designed to reimburse senior citizens and disabled persons for property tax increases. For applicants who met the eligibility requirements as of December 31, 2008, and again, as of December 31, 2009, the amount of the 2009 reimbursement will be the difference between the amount of property taxes that were due and paid by the applicant in 2008 and the amount of property taxes that were due and paid in 2009, provided, of course, that the amount paid in 2009 was greater than the amount paid in 2008. For mobile home owners, the property tax means 18% of the annual site fees paid to the owner of a mobile home park.

Homeowners and mobile home owners who are receiving homestead rebates and/or property tax credits or deductions may also receive the property tax reimbursement if they meet the eligibility requirements.

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

Note: Benefits available under this program may be affected by State budgetary constraints. Please check our website at www.state.nj.us/treasury/taxation/propfrez08.shtml or call 1-800-323-4400 for updated information on benefit amounts and payment information.

Qualifications

To qualify for the 2009 reimbursement, an applicant must meet all of the following requirements:

For 2008: $60,000 if you are single, or

$60,000 (combined income) if married, and

For 2009: $60,000 if you are single, or

$60,000 (combined income) if married or in a civil union; and

Reminder

The Homestead Rebate and Property Tax Reimbursement Programs are separate programs and separate applications must be filed every year for each program.

All of the above information was drawn from 2009 Form PTR-1 New Jersey Property Tax Reimbursement Application booklet. Please contact the State of New Jersey at either telephone number in the body of text above for answers to any questions you may have.