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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

2017 Homestead Benefit Program

2017 HOMESTEAD BENEFIT PROGRAM ANNOUNCEMENT

Because the COVID-19 pandemic is anticipated to negatively impact the State economy, the New Jersey Department of the Treasury has frozen a portion of spending in order to ensure the State can meet its emergency and statutorily required obligations. Regrettably, this includes freezing funding to support the 2017 Homestead Benefit program.

As a result, any credits intended to be applied to the May 1st property tax bills can no longer be supported by the State at this time. This includes checks or direct deposit to homeowners who previously sold their home, or owners of continuing care and co-op facilities. We empathize with homeowners who depend on these credits, but these proactive steps are necessary at this time. Please continue to check Taxation's website and Treasury’s homepage for updated information.

Prior Year Homestead Benefit Information

2016 Eligibility Requirements

You were eligible if you met these requirements:

  • 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*; and
  • Property taxes for 2016 were paid on that home; and
  • You met the 2016 income requirements:
    • $150,000 for homeowners age 65 or over or blind or disabled; or
    • $75,000 for homeowners under age 65 and not blind or disabled.

*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.

You are not eligible unless you are required to pay property taxes on your home.
For example, you are not eligible if you:

  • Were completely exempt from paying property taxes on your principal residence (such as certain totally and permanently disabled war veterans).
  • Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality. These payments are not considered property taxes for purposes of the Homestead Benefit.

You are not eligible for a benefit for a vacation home, a "second home," or a property you owned and rented to someone else. If you owned more than one property in New Jersey, you were to only file the application for the property that was your principal residence on October 1, 2016.

2015 Eligibility Requirements

You were eligible if you met these requirements:

  • You were a New Jersey resident; and
  • You owned and occupied a home in New Jersey that was your principal residence on October 1, 2015*; and
  • Property taxes for 2015 were paid on that home; and
  • You met the 2015 income requirements:
    • $150,000 for homeowners age 65 or over or blind or disabled; or
    • $75,000 for homeowners under age 65 and not blind or disabled.

*If you were not a homeowner on October 1, 2015, you are not eligible for a Homestead Benefit, even if you owned a home for part of the year.

You are not eligible unless you are required to pay property taxes on your home.
For example, you are not eligible if you:

  • Were completely exempt from paying property taxes on your principal residence (such as certain totally and permanently disabled war veterans).
  • Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality. These payments are not considered property taxes for purposes of the Homestead Benefit.

You are not eligible for a benefit for a vacation home, a "second home," or a property you owned and rented to someone else. If you owned more than one property in New Jersey, you were to only file the application for the property that was your principal residence on October 1, 2015.

2014 Eligibility Requirements

You were eligible if you met these requirements:

  • You were a New Jersey resident; and
  • You owned and occupied a home in New Jersey that was your principal residence on October 1, 2014*; and
  • Property taxes for 2014 were paid on that home; and
  • You met the 2014 income requirements:
    • $150,000 for homeowners age 65 or over or blind or disabled; or
    • $75,000 for homeowners under age 65 and not blind or disabled.

*If you were not a homeowner on October 1, 2014, you are not eligible for a Homestead Benefit, even if you owned a home for part of the year.

You are not eligible unless you are required to pay property taxes on your home.
For example, you are not eligible if you:

  • Were completely exempt from paying property taxes on your principal residence (such as certain totally and permanently disabled war veterans).
  • Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality. These payments are not considered property taxes for purposes of the Homestead Benefit.

You are not eligible for a benefit for a vacation home, a "second home," or a property you owned and rented to someone else. If you owned more than one property in New Jersey, you were to only file the application for the property that was your principal residence on October 1, 2014.

2013 Eligibility Requirements

You were eligible if you met these requirements:

  • You were a New Jersey resident; and
  • You owned and occupied a home in New Jersey that was your principal residence on October 1, 2013*; and
  • Property taxes for 2013 were paid on that home; and
  • You met the 2013 income requirements:
    • $150,000 for homeowners age 65 or over or blind or disabled; or
    • $75,000 for homeowners under age 65 and not blind or disabled.

*If you were not a homeowner on October 1, 2013, you are not eligible for a Homestead Benefit, even if you owned a home for part of the year.

You are not eligible unless you are required to pay property taxes on your home.
For example, you are not eligible if you:

  • Were completely exempt from paying property taxes on your principal residence (such as certain totally and permanently disabled war veterans).
  • Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality. These payments are not considered property taxes for purposes of the Homestead Benefit.

You are not eligible for a benefit for a vacation home, a "second home," or a property you owned and rented to someone else. If you owned more than one property in New Jersey, you were to only file the application for the property that was your principal residence on October 1, 2013.

Prior Year Homestead Benefit Calculations

We calculated your benefit using the 2006 property taxes for the home that was your principal residence on October 1 of the application year. If no property taxes were assessed on the residence for 2006, we determined the amount of property taxes that would have been due by using the assessed value and the 2006 property tax rate.

Age 65 or Older and/or Disabled Homeowners

If your New Jersey Gross Income* is...

Your benefit payment**, according to the Budget appropriation is calculated by:

Not over $100,000

Multiplying the amount of your 2006 property taxes paid (up to $10,000) by 10%

Over $100,000 But not over $150,000

Multiplying the amount of your 2006 property taxes paid (up to $10,000) by 5%

Over $150,000

Not eligible

Under Age 65 and not Disabled Homeowners

If your New Jersey Gross Income* is... Your benefit payment**, according to the Budget appropriation is calculated by:

Not over $50,000

Multiplying the amount of your 2006 property taxes paid (up to $10,000) by10%

Over $50,000 But not over $75,000

Multiplying the amount of your 2006 property taxes paid (up to $10,000) by 6.67%

Over $75,000

Not eligible


*The 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.
**The benefit amount cannot be more than the amount of property taxes actually paid.
Amounts you receive under the Homestead Benefit Program are in addition to the State’s other property tax relief programs. The total amount of all property tax relief benefits you receive (Homestead Benefit, Senior Freeze, Property Tax Deduction for senior citizens/disabled persons, and Property Tax Deduction for veterans) cannot be more than the property taxes paid on your principal residence for the same year.
If we send you a benefit that is larger than the amount you are eligible to receive, you must repay any excess. We can deduct any amount you owe from future Homestead Benefits or Income Tax refunds or credits before we issue the payment.


Last Updated: Wednesday, 03/25/20