The Homestead Credit / Rebate Program provides credits or rebates for homeowners and tenants who occupied their principal residence in New Jersey on October 1, paid property taxes on that dwelling either directly or through rent, and whose gross income for the entire year does not exceed certain limits. The home must be subject to local property taxes, and property taxes must have been paid.
Only New Jersey residents who were either homeowners or tenants on October 1, or the pre-tax year, are eligible for a homestead credit or rebate. Homeowners and tenants file different applications according to their status on October 1:
Tenant: If you were a tenant on October 1, file a Form TR-1040, tenant homestead rebate application, contained in the resident income tax return booklet.
Homeowner: If you were a homeowner on October 1, a homestead rebate application will be mailed to you. Homeowners do not file Form TR-1040; doing so will delay the payment of your homestead credit or rebate.
To file an application by phone or check the status of a filed application, call 877-658-2972.
If you were neither a homeowner nor a tenant on October 1, you are not eligible for a homestead credit or rebate, even if you owned a home or rented a qualified dwelling for part of the year.