(Formerly the Homestead Rebate & NJ Saver Programs) New Jersey residents are eligible if they owned or rented property in New Jersey as of October 1st of the year prior to the application. The dwelling must be subject to property taxes and such property taxes for the previous year must have been paid. The dwelling must also be your permanent legal residence. Income and age determine the amount of rebate. Here is the New Jersey Division of Taxation - Fair Rebate.
Property Tax Reimbursement
(Tax Freeze) Homeowners may be eligible if they are at least 65 years old or are receiving Social Security disability benefits and paid property taxes on their principal residence in New Jersey. Applicants must be New Jersey residents for at least 10 years and they must have lived in their current home in New Jersey for the last 3 years. There are income limits that must be satisfied. Here is the New Jersey Division of Taxation - Senior Freeze.