Homestead Benefit Program for Senior Citizens and Disabled Persons


New Jersey



Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker


Benefits are based on property taxes paid in 2006 up to a maximum of $10,000 and are determined by a sliding scale of relief based on income. Benefits for homeowners age 65 and over or disabled with gross income below $100,000, tax relief is 10% of property taxes and 5% for those with income between $100,001 and $150,000. There is no benefit for those with gross income over $150,000. The rebate lags by several years as a result of past budget issues. 2014 Homestead Benefit applications were due in 2016 to be paid out in 2017. Applications can be made online or by calling the state Department of the Treasury.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

Only residential property that is the taxpayer's permanent residence is eligible for this program.

Eligibility Criteria




Income Ceiling

Principal Residence

Description of Eligibility Criteria

Applicant must be age 65 or older or disabled. An applicant's household income cannot exceed $150,000.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

State provides the full funding for the credit.

Record ID



Benefits received under this program are in addition to any other state property tax relief programs. Tenants will not receive a rebate for tax year 2014, 2015 or 2016.


N.J. Rev. Stat. §54:4-8.59 ~ § 54:4-8.60 (in effect for 2017)

New Jersey Department of the Treasury, Division of Taxation Homestead Benefit Program Website [ Accessed 05/29/2018] View Archived Source

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