• You must have been domiciled and maintained a principal residence as a homeowner or tenant in New Jersey during 2003; and
• Your gross income for the entire year must have been $100,000 or less. If you were a homeowner under 65 and not blind or disabled, you are not eligible for a homestead rebate if your income is over $40,000; and
• Your principal residence, whether owned or rented, must be subject to local property taxes, and property taxes must have been paid on that residence either as actual property taxes or through rent; and
• Your rented dwelling must have its own separate kitchen and bath facilities;

Married, Filing Separate Return

If you file married, filing separate returns and maintain the same principal residence as your spouse, you must combine your gross income with your spouses gross income. Neither you nor your spouse can receive more than one-half of the rebate that you would receive if you filed a joint return. Both you and your spouse must file Form HR-1040 to be eligible to receive up to one-half of the rebate.

Principal Residence

A principal residence means a homestead, either owned or rented, actually and continually occupied as your permanent residence. No rebate will be granted for a vacation home, a "second home," or property which the owner rents to someone else.

Homeowners

You may claim a rebate for the home in NJ that you owned and lived in as your principal residence provided it was subject to local property taxes. Both single-family homes and certain multifamily homes qualify.

Continuing Care Communities

As a resident in a continuing care retirement community, you may qualify for a rebate as a homeowner if the continuing care contract requires you to bear the proportionate share of property taxes attributable to your unit.

Disabled Veterans

Totally and permanently disabled veterans who have a 100% exemption from local property taxes are not eligible for a homestead rebate. If any portion of the dwelling is rented to a tenant and property taxes are paid by the disabled veteran owner on the rented portion, any tenant may be eligible for a homestead rebate, but the property owner is not eligible.

Life Tenancy

You are also a homeowner if you have life tenancy rights or hold a lease for 99 years or more.

Tenants

You may claim a rebate for a home or apartment you rented in NJ and lived in as your principal residence, provided that the building is subject to local property taxes and your dwelling unit contains its own separate kitchen and bathroom. You do not qualify for a rebate if you reside in a unit which only has access to a kitchen or bathroom.

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