Residents applying for a reimbursement of the difference between the amount of property taxes paid for 2009 and the amount paid for 2010 must:

• For 2009 and 2010, have been age 65 or older or receiving Federal Social Security disability benefits as of December 31. If receiving Federal Social Security disability, you (or your spouse/civil union partner) must have received such benefits (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, 2000, 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 before January 1, 2007; and
• Have paid the full amount of the property taxes due on the home for 2009 by June 1, 2010, and for 2010 by June 1, 2011; and
• Under the terms of the State Budget for FY 2012, have total income for 2009 that did not exceed $80,000 and income for 2010 that did not exceed $70,000 (the original limit was $80,000). These limits apply regardless of marital/civil union status. However, applicants who are married or in a civil union must report combined income of both spouses/CU partners.

Note: While residents whose 2010 income was over $70,000 but not over the original income limit of $80,000 will not receive reimbursements for 2010, even if they met all the other program requirements, they should apply to establish their eligibility for benefits in future years. Even though these applicants will not get a check for 2010, they have established their “base year” for any future reimbursements for which they may be eligible, and they will receive a notice advising them of this.