N.J. DCA Landlord/Tenant Information Series — (English)

Citation: N.J. DCA Landlord/Tenant Information Series — (English)
Jurisdiction: New Jersey (state)
Source: Official source
Original Source: https://www.nj.gov/dca/codes/publications/pdf_lti/t_i_r.pdf ↗

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credit through the Regional Efficiency Aid Program (REAP) (N.J.S.A. 54:4-8.76 et seq.). The
entire amount of the REAP credit must be passed through to tenants.
The law and rules contain details on eligibility and other issues beyond what is covered in
this publication. For additional information, please direct all questions about the program to the
Tenant Property Tax Rebate Program, Division of Local Government Services, P.O. Box 803,
Trenton, New Jersey 08625-0803, (609) 984-5076, or via e-mail at dlgs@dca.nj.gov, or on the
website at www.nj.gov/dca. The program also has a handbook titled “Tenant and Landlord Guide
to the Tenant Property Tax Rebate Act,” which can be obtained at no cost by writing or e-mailing
the above address.
New Jersey Homestead Property Tax Credit
Residential tenants may be eligible for a tax credit under the Homestead Property Tax
Credit Act, if they were tenants during the year for which the tax return is filed. In order to qualify,
applicants must meet income eligibility requirements. This is not a credit on rent payments and is
not paid by or through the landlord. The benefit is paid through the New Jersey Division of
Taxation. The homestead benefit may come in the form of a rebate or credit. Tenants may apply
for a homestead rebate or credit by filling out the application on the New Jersey Gross Income Tax
Form. This form must be filed by April 15th of each year with the New Jersey Division of Taxation.
Even tenants who are not required to file a return for income taxes may still apply for the credit.
Questions concerning this credit should be directed to the New Jersey Division of Taxation,