Who may be eligible:
- You were a New Jersey resident; and
- You owned and occupied a home in New Jersey that was your principal residence on October 1, 2016 (If you were not a homeowner on October 1, 2016, you are not eligible for a homestead benefit, even if you owned a home for part of the year.); and
- Property taxes for 2016 were paid on that home; and
- You met the 2016 income requirements below.
To receive a 2016 homestead benefit, your 2016 New Jersey gross income cannot be more than the amounts below, and you must meet all of the other eligibility requirements.
- $150,000 for homeowners 65 or older or blind or disabled on December 31, 2016; and
- $75,000 for homeowners under 65 and not blind or disabled on December 31, 2016.
These income amounts apply to a single individual, a married/civil union couple living in the same residence, and married/civil union partners maintaining separate residences. Do not include nontaxable income such as Social Security, Railroad Retirement benefits, or unemployment compensation when calculating your income.
The amount appropriated in the State Budget for property tax relief programs affected homestead benefits for 2016. Only homeowners who meet the eligibility requirements, including the income requirements, can receive homestead benefits for 2016. You can file an application regardless of your income, but if it exceeds the amounts above, we will deny your application.
Visit the NJ Division of Taxation for more information.
How to file: Form HR-1040 (and Form NJ-1040, if required), or Homestead Rebate Application section of Form NJ-1040EZ, or of a return filed electronically using NJ Web/PC File, NJ TeleFile, or approved vendor software: http://www.state.nj.us/treasury/taxation/homestead/geninf.shtml
When to file: By April 15 (or extended due date)*