Form Ptr1 – Fill Out and Use This PDF

Introduction

The Property Tax Reimbursement Program is designed to reimburse senior citizens and dis- abled persons for property tax increases. For ap- plicants who met all the eligibility requirements for 2010, and again for 2011, the amount of the 2011 reimbursement will be the difference between the amount of property taxes that were due and paid by the applicant for 2010 and the amount of property taxes that were due and paid for 2011, provided, of course, that the amount paid for 2011 was greater than the amount paid for 2010. For mobile home owners, property tax means 18% of the annual site fees paid to the owner of a mobile home park.

Homeowners and mobile home owners who are receiving homestead beneits and/or property tax

credits or deductions may also receive the prop- erty tax reimbursement if they meet the eligibility

requirements. However, the total of all property tax relief beneits that you receive for 2011 (property tax reimbursement, homestead beneit, property tax deduction for senior citizens/disabled persons,

and property tax deduction for veterans) cannot exceed the amount of 2011 property taxes (or rent/

site fees constituting property taxes) paid for your residence.

Impact of State Budget

Eligibility requirements, including income lim- its, and beneits available under this program are subject to change by the State Budget.

Check the Division of Taxation’s Web site at

www.state.nj.us/treasury/taxation/propfrez.shtml

or call 1-800-323-4400 for updated information on eligibility and beneit amounts. Eligibility require- ments and beneit amounts for 2011 property tax reimbursements will not be inalized until the com-

pletion of the State Budget that must be adopted by July 1, 2012.

Qualifications

To qualify for the 2011 reimbursement, an appli- cant must meet all of the following requirements:

•You must have been age 65 or older as of De-

cember 31, 2010, OR receiving Federal Social

Security disability beneits as of December 31,

2010, and December 31, 2011. You do NOT

qualify if the Federal Social Security disability beneits you (or your spouse/civil union part- ner) were receiving were received on behalf of someone else; and

•You must have lived in New Jersey continuously since before January 1, 2001, as either a home- owner or a renter; and

•You must have owned and lived in your home

(or have leased a site in a mobile home park on which you have placed a manufactured or mo- bile home that you own) since before January 1, 2008; and

•You must have paid the full amount of the property taxes due on your home:

For 2010: By June 1, 2011, and

For 2011: By June 1, 2012; and

•Your total annual income must have been: For 2010: $80,000 or less, and

For 2011: $80,000 or less

These limits apply regardless of your marital/

civil union status. However, if your status at

Line 2 and/or Line 3, Form PTR-1, is married/

CU couple, you must report combined income of both spouses/CU partners for that year.

You may not apply for a reimbursement for:

(1)A vacation home, a “second home,” or a prop- erty that you rent to someone else; or

(2)A property that consists of more than four units

OR a property with four units or less that con- tains more than one commercial unit.

If you moved to your current home between Janu-

ary 1, 2008, and December 31, 2009, AND you iled for and received a reimbursement for property

2011 Form PTR-1 Instructions

taxes (or mobile home park site fees) paid for the

last full tax year that you occupied your previous

home, you may be eligible to ile a reimbursement

application for 2011 if you meet all the other eligi- bility requirements. Go to www.state.nj.us/treasury/ taxation/ptr2year.shtml to see if you qualify then

call the Property Tax Reimbursement Hotline at 1-800-882-6597 for assistance.

Reminder

The Homestead Beneit and Property Tax Reim-

bursement Programs are separate programs and

separate applications must be iled every year for

each program.

Income Standards

With very few exceptions, ALL INCOME that you re- ceived during the year, including income which you are not required to report on your New Jersey income tax return, must be taken into account to determine eligibility for the property tax reimburse- ment. Income limits for eligibility are subject to ad- justment annually.

If you have a loss in one category of income, it may be applied against income in the same cat- egory. However, if you have a net loss in one category of income, it cannot be applied against income or gains in another. In the case of a net loss in any category, make no entry on that line.

Examples of possible sources of income (gross

amounts unless otherwise noted) are as follows:

•Social Security Beneits (including Medicare

Part B premiums) paid to or on behalf of the applicant

•Pension and Retirement Beneits (including annuity or IRA distributions and beneit payments from foreign countries)

•Salaries, Wages, Bonuses, Commissions, and Fees

•Unemployment Beneits

•Disability Beneits, whether public or private (in- cluding veterans’ and black lung beneits)

•Interest (taxable and exempt)

•Dividends

•Capital Gains

•Net Rental Income

•Net Business Income

•Support Payments

•Inheritances

•Royalties

•Fair Market Value of Prizes and Awards

•Gambling and Lottery Winnings

(including New Jersey)

•Bequests and Death Beneits

•All Other Income

Sources of income which should NOT be taken into account to determine eligibility:

•Reparation or restitution payments to victims of

National Socialist (Nazi) persecution; returns of property (tangible or intangible) seized, lost, or misappropriated as a result of Nazi actions or policies and any cash values in replacement of such property; payments of insurance policies purchased by victims of Nazi persecution; and any accumulated or accrued interest on such

•Beneit amounts received under the New Jersey State Lifeline Credit Program/Tenants Lifeline Assistance Program

•Beneits received as either New Jersey homestead, FAIR, or SAVER rebates

•Beneits received as property tax reimbursements

•Capital gains on the sale of a principal resi-

dence of up to $250,000 if single, and up to $500,000 if married/CU couple. Capital gains

in excess of the allowable exclusion must be included in income. (Capital gains and the ex- clusion of all or part of the gain on the sale of a principal residence are computed in the same manner for both Federal and State income tax purposes.)

•Stipends from the Volunteers in Service to America (VISTA), Foster Grandparents, and

Workforce 55+ programs; and programs under

Title V of the Older Americans Act of 1965

•Proceeds received from a spouse’s/civil union partner’s life insurance policy

•Proceeds received by the beneiciary of a

Special Needs Trust

•Proceeds received from viatical settlements

•Agent Orange Payments

•Reparation payments to Japanese Americans

by the Federal Government pursuant to sections

105 and 106 of the Civil Liberties Act of 1988, P.L. 100-383 (50 U.S.C. App. 1989b-4 and

1989b-5)

•Rewards involving health care fraud or abuse which apply to N.J.A.C. 10:49-13.4

•Rollovers from one tax-deferred inancial instru- ment (pension, annuity, IRA, insurance contract or other retirement beneit) to another tax- deferred inancial instrument

•Tax-free exchanges of a policy or contract han- dled between two insurance companies

•Insurance policyholder’s original contributions if demutualization of the policy occurs

•Income tax refunds (New Jersey, Federal, and other jurisdictions)

Filing Requirements

Due Date June 1, 2012

Eligible applicants must ile the 2011 Property Tax Reimbursement Application (Form PTR-1) on or before June 1, 2012. Applications postmarked on or before the due date are considered to be iled on time. Applications postmarked after the due date are considered to be iled late.

Proof of Age/Disability

Applicants 65 years of age or older must submit proof of age with their applications. Examples of

acceptable documentation include copies of the following:

•Birth certiicate

•Driver’s license

•Church records

Applicants who are not 65 years of age or older,

but are receiving Federal Social Security disability beneits, must submit a copy of the Social Secu- rity Award Letter indicating that the applicant was receiving beneits. An applicant does not qualify if receiving beneits on behalf of someone else.

Proof of Payment

Applicants are required to submit with their appli-

cations proof of the amount of property taxes that were due and paid. The Division of Taxation will accept copies of the following:

HomeownerS

1.Property tax bills for both 2010 and 2011, along with

2.Proof of the amount of property taxes paid which may be either:

2011 Form PTR-1 Instructions

a.Copies of cancelled checks or receipts for both 2010 and 2011 showing the amount of property taxes paid; or

b.Copies of Form 1098 for both 2010 and 2011 which you received from your mort- gage company showing the amount of property taxes which were paid out of your escrow account.

Veriication Form. We realize that you may not be able to locate your 2010 and 2011 property tax bills or proof of the amount of taxes paid. For your con- venience, we have included a form in this booklet

(Form PTR-1A) which you may submit as proof of

the amount of property taxes due and paid.

Note: If you choose to use Form PTr-1A, you must have Part II completed and certiied by your local tax collector as to the amount of property taxes due and paid for both 2010 and 2011. Be sure to enclose the completed veri- ication form with your Form PTr-1 application.

Co-ops and continuing care retirement facili- ties. Residents of cooperative dwelling units and continuing care retirement facilities must obtain a statement from their management indicating their share of property taxes paid for the residential unit they occupy and submit the statement with Form PTR-1.

multiple owners (if home is owned by more than one person, other than husband and wife or civil union partners). If title to the property is

held by the eligible applicant with others as tenants in common or joint tenants (except in the case of a

husband and wife or civil union partners), the ap-

plicant is only eligible for the proportionate share of the reimbursement which relects his or her per-

centage of ownership. This is true even if the other owner(s) did not reside in the home. The shares of

ownership of the property are considered to be held equally by all owners. If the shares of ownership are not equal, the applicant must provide documen- tation as to the percentage of ownership.

multiple units (if home consists of more than one unit). If the property consists of more than

one unit, the applicant is only eligible for the proportionate share of the reimbursement which

2011 Form PTR-1 Instructions

relects the percentage of the property used as his

or her principal residence.

moBIle Home ownerS

1.A copy of the contract(s) or agreement(s) for both 2010 and 2011 from the mobile home

park showing the amount of your site fees, along with

2.Proof of the amount of site fees paid which may be either:

a.Copies of cancelled checks or receipts for both 2010 and 2011 showing the amount of site fees paid; or

b.A signed statement from the mobile home park management showing the amount of site fees paid for both 2010 and 2011.

Veriication Form. In place of 1 and 2 above, mobile home owners may provide a completed Form PTR-1B.

Note: If you choose to use Form PTr-1B, you must have Part II completed and certi- ied by the owner or manager of the mobile home park as to the amount of mobile home park site fees due and paid for both 2010 and 2011. Be sure to enclose the completed veriication form with your Form PTr-1 application.

Deceased Residents

If a person met all the eligibility requirements for

2010 and 2011, but died before iling an applica- tion, Form PTR-1 should be iled by the surviving spouse/civil union partner, executor, or admin- istrator. Print “Deceased” and the date of death

above the decedent’s name. Indicate on Line 2 the marital status of the applicant(s) on December 31, 2010, and indicate on Line 3 the marital/civil union status of the applicant(s) on December 31, 2011.

In the area where you sign the application write “Filing as Surviving Spouse” or “Filing as Surviv- ing Civil Union Partner,” if appropriate. A personal representative iling the application must sign in his or her oficial capacity. Any reimbursement check will be issued to the surviving spouse/civil union

partner or estate.

When a spouse/civil union partner dies prior to December 31, the marital/civil union status of the

survivor who does not remarry or enter into a new

civil union during that year is “Single.” He or she must satisfy all the eligibility requirements (age

or disability, income, residency) for that year as a single individual.

Reimbursement Checks

For qualiied applicants who apply before May 1,

2012, reimbursement checks will be sent on or be- fore July 15, 2012. Qualiied applicants who apply between May 1 and June 1, 2012, will be sent reim-

bursement checks on or before September 1, 2012.

Note: Eligibility requirements, including in- come limits, and beneits available un- der this program are subject to change by the State Budget. Check the Division of Taxation’s web site at www.state. nj.us/treasury/taxation/propfrez.shtml or call 1-800-323-4400 for updated information on eligibility and beneit

amounts. Eligibility requirements and beneit amounts for 2011 property tax reimbursements will not be inalized until the completion of the State Budget that must be adopted by July 1, 2012.

Under New Jersey law, if you receive a property tax reimbursement that is larger than the amount for which you are eligible, you will be required to repay any excess you received. The amount you owe can be deducted from your property tax reim-

bursement, income tax refund or credit, or home- stead beneit before the payment is issued.

Privacy Act Notification

The Federal Privacy Act of 1974 requires an

agency requesting information from individuals to inform them why the request is being made and how the information is being used.

Your social security number is used primarily to account for and give credit for tax payments. The Division of Taxation also uses social security num- bers in the administration and enforcement of all tax laws for which it is responsible. In addition,

the Division of Taxation is required by law to for- ward an annual list to the Administrative Ofice of

the Courts containing the names, addresses, and social security numbers of individuals who ile a New Jersey tax return or property tax beneit ap-

plication. This list will be used to avoid duplication of names on jury lists.

Completing the Application

Name and Address

Place the peel-off label in the name and address

section at the top of the application. You will ind your preprinted name and address label inside the

insert at the front of this booklet. Do not use the mailing label if any of the information is inac- curate. If the information on the preprinted label

is incorrect or if you did not receive a preprinted label, print or type your name (last name irst),

complete address, and zip code in the spaces pro- vided. Be sure to include your spouse’s/civil union partner’s name if your marital/civil union status as of December 31, 2011, was married/CU couple.

Your reimbursement and next year’s application will be sent to the address you provide.

If your mailing address is different from the address of the property for which the reimbursement is being claimed, print or type the property address in the space provided on Line 9 of this application.

Social Security number

If your marital/civil union status as of December 31, 2011, was single, you must enter your social securi-

ty number in the space provided on the application, one digit in each box (). Your social security num-

ber is not printed on your name and address label. If your status as of December 31, 2011, was mar-

ried/CU couple, you must report both applicants’ numbers in the order in which the names are listed

on the application. If you were married or in a civil union but living apart from your spouse/civil union

partner, and you did not have access to or receive

support from their income, you are considered “Single” for purposes of the property tax reimburse-

ment and you should enter only your social security number on the application.

If you (or your spouse/civil union partner) do not have a social security number, ile Form SS-5 with the Social Security Administration to apply for a

social security number. If you are not eligible for

a social security number, you must ile Form W-7

with the Internal Revenue Service to obtain an individual taxpayer identiication number (ITIN). If

you applied for but have not received an ITIN by the due date, enclose a copy of your Federal Form W-7 application with Form PTR-1.

2011 Form PTR-1 Instructions

County/municipality Code

Enter your four-digit county/municipality code, one digit in each box (), from the table on page 13.

This code identiies the county and municipality of your current residence. The county and municipal- ity codes in these instructions are for Division of Taxation purposes only.

Note: If the local name of the place where you live is not listed, enter the code for the municipality where the property taxes were paid on your dwelling. (Go to www.state.nj.us/infobank/locality.htm for a listing of local names in the State and the county and municipality in which they are located.)

line 1 - residency Status

Fill in the oval () to indicate whether you are claiming the reimbursement as a “Homeowner” or “Mobile Home Owner.” Fill in only one oval.

line 2 - 2010 marital/Civil Union Status

Indicate your marital/civil union status on Decem- ber 31, 2010. Fill in only one oval (). If you

were married or in a civil union but living apart from your spouse/civil union partner, and you did

not have access to or receive support from their

income, you are considered “Single” for purposes

of the property tax reimbursement.

line 3 - 2011 marital/Civil Union Status

Indicate your marital/civil union status on Decem- ber 31, 2011. Fill in only one oval (). If you were

married or in a civil union but living apart from your spouse/civil union partner, and you did not have

access to or receive support from their income,

you are considered “Single” for purposes of the

property tax reimbursement.

line 4 - Age/Disability Status

Fill in the oval () at Line 4a to indicate your status as of December 31, 2010, and at Line 4b to indicate your status on December 31, 2011, as follows:

•If you or your spouse/civil union partner were

65 or older on December 31, 2010, or Decem- ber 31, 2011, ill in the oval to the left of “Age 65 or older.”

2011 Form PTR-1 Instructions

•If you and your spouse/civil union partner were under 65, and you (or your spouse/civil union

partner) were receiving Federal Social Security disability beneits on December 31, 2010, or December 31, 2011, ill in the oval to the left of “Receiving Federal Social Security Disability Beneits.”

If both you and your spouse/civil union partner

did not meet the age or disability requirement for both 2010 and 2011, you are not eligible for the reimbursement and you should not ile this application.

Residency Requirements

(lines 5 and 6)

line 5. Check “Yes” if you lived in New Jersey

continuously since before January 1, 2001, as

either a homeowner or a renter. If “No,” you are not eligible for a property tax reimbursement and you should not ile this application.

line 6. Check “Yes” if you owned and lived in the

home for which you are claiming the reimburse-

ment (or leased a site in a mobile home park in

New Jersey on which you placed a manufactured or mobile home that you own) continuously since

before January 1, 2008. If “No,” you are not eli- gible for a property tax reimbursement and you should not ile this application.

Over $80,000

You are not eligible for the reimbursement and should not ile this application.

Review “Completing Income Worksheet Lines a–q” on this page before entering your income amounts on the worksheets. For a list of sources of income that you are not required to take into account to determine income eligibility, see page 2.

Income worksheet A - 2010

List all the income you received in 2010. Add the amounts on Lines a through q. If your total 2010 income was $80,000 or less, you meet the income eligibility requirement for 2010. See chart on page 6. If you were married or in a civil union

as of December 31, 2010, you must combine your income with your spouse’s/civil union partner’s

income when completing the worksheet. If your spouse/civil union partner died during 2010 and your status on December 31, 2010, was “Single,” list only the income you yourself received (do not include your deceased spouse’s/civil union part-

ner’s income). Joint income must be apportioned

to relect the amount you received.

line 7 - 2010 Total Income

If you meet the income eligibility requirement, enter the amount of your 2010 Total Income from

Income Worksheet A, Line r and continue with Income Worksheet B.

Income worksheet B - 2011

List all the income you received in 2011. Add the amounts on Lines a through q. If your total 2011 income was $80,000 or less, you meet the in- come eligibility requirement for 2011. See chart on page 6. If you were married or in a civil union

as of December 31, 2011, you must combine your income with your spouse’s/civil union partner’s

income when completing the worksheet. If your spouse/civil union partner died during 2011 and your status on December 31, 2011, was “Single,” list only the income you yourself received (do not include your deceased spouse’s/civil union part-

ner’s income). Joint income must be apportioned

to relect the amount you received.

line 8 - 2011 Total Income

If you meet the income eligibility requirement, enter the amount of your 2011 Total Income from Income Worksheet B, Line r.

2011 Form PTR-1 Instructions

Completing Income worksheet lines a–q

With very few exceptions, ALL INCOME that you re- ceived during the year, including income which you are not required to report on your New Jersey income tax return, must be taken into account to determine eligibility for the property tax reimburse-

ment. In most cases, you must report on your ap- plication the total (gross) amount of income you

received, whether taxable or nontaxable.

If you have a loss in one category of income, it may be applied against income in the same cat- egory. However, if you have a net loss in one category of income, it cannot be applied against income or gains in another category. In the case of a net loss in any category, make no entry on that line.

line A

Enter the total amount of Social Security or Rail- road Retirement beneits (including Medicare Part B premiums) from Box 5 of Form SSA-1099

or Form RRB-1099.

line B

Enter the total amount of pension and annuity pay- ments as shown in box 1, “Gross distributions,” of

Form 1099-R.

Do not include income from: a direct rollover to another tax-deferred inancial instrument, a tax-

free exchange of a policy or contract between two insurance companies, or a conversion from an ex-

isting traditional IRA to a Roth IRA.

line C

Enter the total amount of wages, salaries, tips, etc.

you received from all employment both inside and outside New Jersey as shown in Box 1 of Form

W-2. Include all payments you received whether in cash, beneits, or property.

line D

Enter the total amount you received from fees,

commissions, bonuses, and any other payments received for services performed both inside and outside New Jersey which are not already listed

on line c. Include all payments you received whether in cash, beneits, or property.

2011 Form PTR-1 Instructions

line e

Enter the total amount of unemployment beneits

you received as shown in Box 1 of Form 1099-G.

If you received family leave insurance beneits,

enter the total amount shown in Box 1 of the Form 1099-G you received for those payments.

line F

Enter the total amount of disability beneits you re- ceived, including veterans’ and black lung beneits.

line G

Enter the total amount of interest you received

from sources both inside and outside of New Jer- sey. All interest, whether taxable or tax-exempt,

must be included. If you incurred a penalty by

making a withdrawal from a certiicate of deposit

or other time-deposit account early, you may sub- tract this penalty from your total interest.

line H

Enter the total amount of dividends you received from investments (e.g., from stocks, mutual funds)

or other income-producing activities which do not constitute a trade or business. The total amount of dividends received, regardless of where earned, must be reported.

line I

Enter the total amount of capital gains you re- ceived from the sale, exchange, or other disposi-

tion of property. This includes all gains or income derived from the sale of real property (e.g., house,

condominium unit, parcel of land) and personal

property whether tangible (e.g., car, jewelry, fur- niture) or intangible (e.g., stocks, bonds, mutual funds). All gains, whether taxable or nontaxable,

must be reported.

Capital gains on the sale of a principal residence

of up to $250,000 for a single person or up to $500,000 for a married/civil union couple that are

also excluded from income taxation for Federal and New Jersey purposes may be excluded. Capi- tal gains in excess of the allowable exclusion must be reported.

line J

Enter the net amount (after expenses) of rental in-

come you received.

line K

Enter the net amount of income (proits) from your

business, trade, or profession whether carried on inside or outside of New Jersey. Your share of income from a partnership or S corporation must also be reported.

line l

Enter the total amount of alimony and separate

maintenance payments you received which were

required under a decree of divorce/dissolution or

separate maintenance. Do not include payments received for child support.

line m

Enter the total amount you received as an inheri- tance (whether received in the form of cash or

property) except for transfers of property or assets from a deceased spouse/civil union partner to a surviving spouse/civil union partner. You must also report any income you received as a beneiciary of

an estate or trust.

line n

Enter the total amount of income you received

from royalties.

line o

Enter the total amount of gambling and lottery win-

nings you received, including all New Jersey Lot- tery winnings.

line P

Enter the total value of any property or assets you

received as a gift or bequest and amounts paid as

death beneits. You must also include life insur-

ance proceeds payable by reason of death, except for payments to the spouse/civil union partner of

the deceased.

line Q

Enter the total amount of any other income you

received for which a place has not been provided elsewhere on the worksheet. Income from sources both legal and illegal must be included.

line 9 - Address

Enter the street address and municipality of the

New Jersey residence for which you are claiming the reimbursement if it is different from your mail- ing address.

Part II — To Be Completed by Tax Collector

2010 Property Taxes

1.	Total Amount Levied by Municipality (before
	Deductions and/or Credits are subtracted)			$ _________
2.	Total 2010 Taxes Paid
	by Homeowner(s) by 6/1/11	$	_________
3.	Senior Citizen’s Deduction	$	_________
4.	Veteran’s Deduction	$	_________
5.	REAP Credit	$	_________
6.	Homestead Beneit (Credit)	$	N/ A
7.	Total Deductions and Credits
	(Add Lines 2, 3, 4, 5, and 6)			$ _________

If line 7 is equal to line 1, complete line 8

8.Enter amount from Line 7. If applicant answered “Yes” to Questions A and/or

C above, the amount on Line 8 must be

apportioned. See instructions on back

$ _________

Applicant enters this amount on line 14, Form PTr-1

2011 Property Taxes

1.	Total Amount Levied by Municipality (before
	Deductions and/or Credits are subtracted)		$ _________
2.	Total 2011 Taxes Paid
	by Homeowner(s) by 6/1/12	$_________
3.	Senior Citizen’s Deduction	$_________
4.	Veteran’s Deduction	$_________
5.	REAP Credit	$_________
6. Homestead Beneit (Credit)		$_________
7.	Total Deductions and Credits
	(Add Lines 2, 3, 4, 5, and 6)		$ _________
	If line 7 is equal to line 1, complete line 8
8.	Enter amount from Line 7. If applicant
	answered “Yes” to Questions A and/or
	C above, the amount on Line 8 must be
	apportioned. See instructions on back		$ _________

Applicant enters this amount on line 13, Form PTr-1

Part I – To Be Completed by Applicant

Social Security number. If your marital/civil union status

as of December 31, 2011, was single, enter only your social security number in the space provided on Form PTR-1A.

If your status as of December 31, 2011, was married/CU couple, you must report both applicants’ numbers in the or- der in which the names are listed on the application. If you

were married or in a civil union but living apart from your spouse/civil union partner, and you did not have access to

or receive support from their income, you are considered

“Single” for purposes of the property tax reimbursement and

you should enter only your social security number on Form

PTR-1A.

name and Address. Print or type your name (last name irst) and complete address of the property for which you are claiming the reimbursement in the spaces provided. Also in- clude your spouse’s/civil union partner’s name if iling jointly.

Block/lot/Qualiier. Enter the block and lot numbers of the

principal residence for which you are claiming the reimburse- ment in the spaces provided. Include qualiier if applicable. (Only condominiums may have qualiiers assigned to them.)

A.multiple owners. Check “Yes” if you owned your principal residence with someone else (other than your spouse/civil union partner) — even if the other owner(s) did not reside in the home. For example, you and your sister own the home you live in. If you (and your spouse/civil union partner) were the sole owner(s), check “No.”

B.Percentage of ownership. If you answered “Yes” at Line A, enter the share (percentage) of the property that you (and your spouse/civil union partner) owned. For example, if you and your spouse/civil union partner own

your principal residence equally with your daughter, you and your spouse/civil union partner own one-half of the property and must enter 50% as your share of owner- ship. The shares of ownership of the property are con- sidered to be held equally by all owners. If the shares of ownership are not equal, you must provide documenta- tion as to the percentage of ownership.

C.multi-Unit Properties. Check “Yes” if your principal residence consists of more than one unit. For example, you own a property which consists of four residential units and you occupy one of the units as your principal

residence. If your principal residence consisted of only one unit, check “No.”

NOTE: Residents of condominium complexes, co-ops, and continuing care retirement facilities are not con-

sidered to be living in multi-unit dwellings and should check “No.”

D.Percentage of occupancy. If you answered “Yes” at Line C, enter the share (percentage) of the property

used as your principal residence. For example, if you and your spouse/civil union partner own a duplex and live in one-half of the property and your daughter lives in the other half, you must enter 50% as your share of occupancy.

Part II – To Be Completed by Tax Collector

Enter the appropriate amounts for calendar years 2010 and

2011 as follows:

line 1. Enter the amount of property taxes levied by the municipality before any deductions and/or credits are sub- tracted (e.g., senior citizen’s deduction).

line 2. Enter the total amount of property taxes paid by, or on behalf of, the homeowner(s). Enter only amounts actu-

ally due for each year provided 2010 taxes were paid by June 1, 2011, and 2011 taxes were paid by June 1, 2012.

line 3. Enter the amount of any senior citizen’s deduction the homeowner(s) received for each calendar year.

line 4. Enter the amount of any veteran’s deduction the homeowner(s) received for each calendar year.

line 5. Enter the amount of any Regional Eficiency Aid Program (REAP) credit the homeowner(s) received for each

calendar year.

line 6. Enter the amount of any Homestead Beneit the homeowner(s) received as a credit for each calendar year.

line 7. Add Lines 2, 3, 4, 5, and 6 and enter the total on

Line 7. Compare Lines 1 and 7 for each calendar year.

•If Line 7 is equal to Line 1 for both years, complete the balance of Form PTR-1A.

•If Line 7 is not equal to Line 1 for both years, the ap-

plicant is not eligible for a property tax reimbursement.

Do not complete the balance of Form PTr-1A.

line 8. If the applicant answered “No” to the questions at both Line A and Line C, enter the amount of property taxes

from Line 7.

If the applicant answered “Yes” at either Line A or Line C,

the amount of property taxes to be entered on Line 8 must be apportioned. If title to the property is held by the eligible

applicant with others as tenants in common or joint ten- ants (except in the case of husband and wife or civil union

partners), or if the property consists of more than one unit,

the applicant is only eligible for the proportionate share of the reimbursement which relects the percentage of ownership or

the percentage of occupancy.

multiple owners. If the applicant answered “Yes” at Part I, Line A, multiply the amount of property taxes on

Line 7 by the percentage of ownership shown at Part I, Line B, and enter the result on Line 8.

multi-Unit Properties. If the applicant answered “Yes” at

Part I, Line C, multiply the amount of property taxes on Line 7 by the percentage of occupancy shown at Part I, Line D, and enter the result on Line 8.

If the applicant answered “Yes” to the questions at both Lines A and C in the same year, multiply the amount of

property taxes on Line 7 by the percentage of occupancy shown at Part I, Line D, and enter the result on Line 8.

Certiication. Complete the certiication portion of Form PTR-1A. Sign the certiication and place the authorization stamp in the space provided. (Use blue or black ink.)

Mobile Home Park Site #

A.Did someone other than your spouse/CU partner occupy your mobile home and share site fees with you? If you (and your spouse/CU partner) were the sole occupant(s), check “No.”

B.Indicate the share (percentage) of the site fees that you and your spouse/CU partner paid. If you (and your spouse/CU partner) were the sole occupant(s), enter 100%.

	2010					2011
	Yes No					Yes No
									%
				%

Column A — 2010 Site Fees

(Do not include municipal service fees or other charges)

1.	Total site fees due for calendar year 2010
	under agreement with mobile home park	$
2.	Total site fees paid by resident(s) for
	calendar year 2010 only	$

If line 2 is less than line 1, the applicant is not eligible for a reimbursement. Do not complete the certiication.

Column B — 2011 Site Fees

(Do not include municipal service fees or other charges)

1.	Total site fees due for calendar year 2011
	under agreement with mobile home park	$
2.	Total site fees paid by resident(s) for
	calendar year 2011 only	$

If line 2 is less than line 1, the applicant is not eligible for a reimbursement. Do not complete the certiication.

Column A — 2010

3.Total site fees paid by all residents living at this address. (Enter amount from Part II, Line 2,

Column A)

$ __________

4.Share (percentage) of site fees that you (and your spouse/CU partner) paid in 2010. (Enter percentage from Part I, Line B as a decimal. For example, if the share is 50%, enter 0.50.

	If 100%, enter 1.00)	__________
5.	Total site fees paid by you (and your spouse/
	CU partner) (Line 3  Line 4)	$ __________
6.	Total property taxes paid by you (and your
	spouse/CU partner) (Line 5  0.18). Enter
	this amount on line 14, Form PTr-1	$ __________

Column B — 2011

3.Total site fees paid by all residents living at this address. (Enter amount from Part II, Line 2,

	Column B)	$ __________
4.	Share (percentage) of site fees that you (and
	your spouse/CU partner) paid in 2011. (Enter
	percentage from Part I, Line B as a decimal.
	For example, if the share is 50%, enter 0.50.
	If 100%, enter 1.00)	__________
5.	Total site fees paid by you (and your spouse/
	CU partner) (Line 3  Line 4)	$ __________
6.	Total property taxes paid by you (and your
	spouse/CU partner) (Line 5  0.18). Enter
	this amount on line 13, Form PTr-1	$ __________

Part I – To Be Completed by Applicant

Social Security number. If your marital/civil union sta-

tus as of December 31, 2011, was single, you must enter your social security number in the space provided on Form

PTR-1B. If your status as of December 31, 2011, was mar- ried/CU couple, you must report both applicants’ numbers

in the order in which the names are listed on the applica-

tion. If you were married or in a civil union but living apart from your spouse/civil union partner, and you did not have

access to or receive support from their income, you are con-

sidered “Single” for purposes of the property tax reimburse-

ment and you should enter only your social security number on Form PTR-1B.

name and Address. Print or type your name (last name irst) and complete address of the property for which you

are claiming the reimbursement in the spaces provided.

Also include your spouse’s/civil union partner’s name if iling

jointly.

mobile Home Park Site number. Enter the mobile home

park site number of the principal residence for which you are claiming the reimbursement in the space provided.

A.multiple occupants. Check “Yes” only if you occupied your mobile home with someone else (other than your spouse/civil union partner) and shared mobile home park

site fees with them. For example, you live in your mobile home with your sister. If you (and your spouse/civil union partner) were the sole occupant(s), check “No.”

B.Percentage of Site Fees Paid. Enter the share (per- centage) of the site fees that you (and your spouse/civil union partner) paid. For example, if you and your sister live in your mobile home and you both pay one-half

of the site fees, you must enter 50% as your share. If you (and your spouse/civil union partner) were the sole occupant(s), enter 100%.

Enter the appropriate amounts for calendar years

2010 and 2011 as follows:

line 1. Enter the amount of site fees due under the mobile home park agreement entered into with the resident(s).

line 2. Enter the total amount of mobile home park site fees paid by, or on behalf of, the resident(s). Enter only amounts

actually due and paid for each calendar year.

Compare Lines 1 and 2 for each calendar year.

•If Line 2 is equal to Line 1 for both years, complete the certiication portion of Form PTR-1B.

•If Line 2 is less than Line 1 for either or both years, the

applicant is not eligible for a property tax reimburse- ment. Do not complete the certiication portion of

Form PTr-1B.

Certiication. Complete the certiication portion of Form

PTR-1B.

Part III – To Be Completed by Applicant

line 3 - Total Site Fees Paid. Enter the total site fees

paid for each calendar year by all residents who lived in

the mobile home for which you are claiming a property tax reimbursement. (Enter amount from Part II, Line 2.)

line 4 - Percentage of Site Fees Paid. Enter your share (percentage) of site fees paid from Part I, Line B for each calendar year. Enter this number as a decimal. For ex-

ample, if you lived in your mobile home with your sister and you both paid 50% of the site fees, enter 0.50 on Line 4. If

you and your spouse/civil union partner were the sole occu- pant(s), enter 1.00.

line 5 - Total Site Fees Paid by Applicant. Multiply the

amount on Line 3 by the decimal on Line 4.

line 6 - Total Property Taxes Paid by Applicant. Multiply the amount of site fees on Line 5 by 18% (0.18) and enter

the result in the box at Line 6.

line 10 - Block and lot numbers

Homeowners enter the Block and Lot Numbers

of the residence for which the reimbursement is being claimed. (If a condominium, also include qualiier.) You may obtain this information from

your current property tax bill or from your local tax assessor. (mobile Home owners will not have a block or lot number.)

When you enter the Block and Lot Numbers on

your application, treat the space between the ifth

and sixth boxes as a decimal point and enter your numbers accordingly (e.g., if the Block Number is 35.6, enter “35” in the boxes immediately to the left of the space, and enter “6” in the box immedi-

ately to the right of the space.

line 11a - multiple owners

Homeowners. Check “Yes” only if you owned your principal residence with someone else (other than your spouse/civil union partner) — even if the other owner(s) did not reside in the home. For

example, you and your sister own the home you live in. If you (and your spouse/civil union partner) were the sole owner(s), check “No.”

mobile Home owners. If you occupied your mo- bile home with someone other than your spouse/

civil union partner and shared site fees with them,

check “Yes.” If you (and your spouse/civil union partner) were the sole occupant(s), check “No.”

line 11b - Percentage of ownership

Homeowners. If you answered “Yes” at Line 11a, enter the share (percentage) of the property owned by you (and your spouse/civil union part- ner). For example, if you and your spouse/civil

union partner own your principal residence equally

with your daughter, you and your spouse/civil

union partner own one-half of the property and

must enter 50% on Line 11b of your application. If your daughter is also eligible, she must ile a sepa-

rate property tax reimbursement application.

mobile Home owners. If you answered “Yes” at Line 11a, enter the share (percentage) of site fees that you (and your spouse/civil union partner) paid.

line 12a - multi-Unit Properties

Check “Yes” if your principal residence consisted

of more than one unit. For example, you own a property which consists of four residential units

2011 Form PTR-1 Instructions

and you occupy one of the units as your principal residence. If your principal residence consisted of

only one unit, check “No.”

Note: residents of condominium complexes, co-ops, and continuing care retirement facilities are not considered to be liv- ing in multi-unit dwellings and should check “no.”

line 12b - Percentage of occupancy

If you answered “Yes” at Line 12a, enter the share (percentage) of the property that you (and your spouse/civil union partner) used as your principal residence. For example, if you and your spouse/

civil union partner own a duplex and live in one- half of the property and your daughter lives in the other half, you must enter 50% on Line 12b.

2011 and 2010 Property Taxes (lines 13 and 14)

HomeownerS

Enter your total property taxes due and paid on

your principal residence in New Jersey for 2011 on

Line 13, and for 2010 on Line 14. (If you received

asenior citizen’s deduction, veteran’s deduction,

Regional Eficiency Aid Program (REAP) credit, and/or a homestead beneit credit for 2010 or

2011, enter the amount of property taxes actually

due and paid before the deduction(s) and/or credit

were subtracted.) If you enclose Form PTR-1A, you must enter the property tax amounts for 2010 and 2011 from Part II, Line 8.

Enter dollars and cents, one digit in each box ().

Do not use dollar signs or dashes. If you did not pay the full amount of 2011 property taxes due by June 1, 2012, or if you did not pay the full amount of 2010 property taxes due by June 1, 2011, you are not eligible for the reimbursement.

Note:

•If you (or your spouse/civil union partner) are a totally and permanently disabled vet- eran who received a 100% exemption from local property taxes in 2010 or 2011, you are not eligible for a property tax reimburse- ment, even if a portion of the dwelling was

2011 Form PTR-1 Instructions

rented to a tenant and property taxes were paid on the rented portion.

•If you made P.I.l.o.T. (Payments-in-lieu-of- Tax) payments to your municipality during 2010 or 2011, these payments are not con- sidered property taxes for purposes of the property tax reimbursement.

residents of cooperative dwelling units and

continuing care retirement facilities must obtain a statement from their management indicating their share of property taxes paid for the residen- tial unit they occupy.

multiple owners. If you owned your home with someone other than your spouse/civil union part-

ner, enter for each year the proportionate share of the property taxes for your percentage of owner- ship listed at Line 11b. The shares of ownership of the property are considered to be held equally by all owners. If the shares of ownership are not equal, enclose a copy of your deed or other documentation with your application showing your

percentage of ownership. For example, you and your sister (who lives in another state) are co-

owners of a home on which you pay all the proper- ty taxes. If the 2011 property taxes totaled $6,000 and the 2010 property taxes totaled $5,000, you

must indicate at Line 11b that you owned 50% of the property, and you must enter $3,000 ($6,000

50%) on Line 13 and $2,500 ($5,000  50%) on Line 14. You are only eligible for a proportionate share of the reimbursement based on your per- centage of ownership in the property. Your sister is not eligible for a reimbursement for this home because she does not live there.

multiple Units. If your home consisted of more than one unit, enter for each year the proportion- ate share of the property taxes for the unit you oc- cupied as your principal residence. For example, if the 2011 property taxes for your four-unit property totaled $4,000 and the 2010 property taxes totaled

$3,800 and you indicated at Line 12b that you occupied 25% of the property (one unit), you must enter $1,000 ($4,000  25%) on Line 13 and $950 ($3,800  25%) on Line 14. You are only eligible

for a proportionate share of the reimbursement based on the portion of the property that you occu- pied as your principal residence, even if you paid all of the property taxes.

multi-Unit Property with multiple owners. If you answered “Yes” at both Lines 11a and 12a for

2010 or 2011, use the percentage of occupancy on Line 12b to calculate your proportionate share of property taxes.

moBIle Home ownerS

Enter your property taxes due and paid on your

principal residence in New Jersey for 2011 on

Line 13, and for 2010 on Line 14. (For mobile home owners, property taxes are 18% of the an- nual site fees due and paid to the owner of the mobile home park.) If you lived with someone

(other than your spouse/civil union partner) and shared the site fees with them, use the percentage

entered on Line 11b to calculate the proportion- ate share of the site fees paid by you (and your spouse/civil union partner). Multiply the amount of site fees for each year by 18% (0.18) and en-

ter the result in the boxes at Lines 13 and 14. If you enclose Form PTR-1B, you must enter on Lines 13 and 14 the property tax amounts for 2010 and 2011 from Part III, Line 6.

Enter dollars and cents, one digit in each box (). Do not use dollar signs or dashes. If you did not pay the full amount of site fees due for 2011 by December 31, 2011, or the full amount of site fees due for 2010 by December 31, 2010, you are not eligible for the reimbursement.

Important

You must enclose veriication of 2010 and 2011 property taxes (or mobile home park site fees) due and paid with Form PTr-1. See page 3 for acceptable forms of proof.

line 15 - reimbursement Amount

Subtract Line 14 from Line 13 and enter the result on Line 15. Enter dollars and cents, one digit in each box (). Do not use dollar signs or dashes.

This is the amount of your 2011 property tax reimbursement.

If the amount on Line 15 is zero or less, you are not eligible for a property tax reimbursement and you should not ile this application.

The total amount of all property tax relief beneits you receive for 2011 (property tax reimbursement, homestead beneit, property tax deduction for senior citizens/disabled persons, and property tax

deduction for veterans) cannot exceed the total

amount of property taxes or rent/site fees consti-

tuting property taxes paid for 2011 on your prin- cipal residence in New Jersey. (For this purpose, 18% of rent/site fees paid during the year is con-

sidered property taxes.) This limitation may affect the amount of your property tax reimbursement.

Note: Eligibility requirements, including in- come limits, and beneits available un- der this program are subject to change by the State Budget. Check the Division of Taxation’s web site at www.state. nj.us/treasury/taxation/propfrez.shtml or call 1-800-323-4400 for updated information on eligibility and beneit

amounts. Eligibility requirements and beneit amounts for 2011 property tax reimbursements will not be inalized until the completion of the State Budget that must be adopted by July 1, 2012.

Under New Jersey law, if you receive a property tax reimbursement that is larger than the amount for which you are eligible, you will be required to repay any excess you received. The amount you owe can

be deducted from your property tax reimbursement, income tax refund or credit, or homestead beneit

before the payment is issued.

2011 Form PTR-1 Instructions

Signatures

Sign and date your Property Tax Reimbursement

Application in ink. If your 2011 marital/civil union status is married/CU couple, both of you must sign

the application. The signatures on the application

you ile must be original; photocopied signatures are not acceptable.

Tax Preparers. Anyone who prepares an ap-

plication for a fee must sign the application as a “Paid Preparer” and enter his or her social secu- rity number or Federal preparer tax identiication

number. Include the company or corporation name

and Federal identiication number if applicable. A tax preparer who fails to sign the application or provide a tax identiication number may incur

a $25 penalty for each omission. Someone who prepares your application but does not charge you should not sign your application.

Where to Send Your

Application

When you have completed and signed your appli- cation, use the envelope provided in the booklet to mail the application and supporting documentation to:

NJ Division of Taxation

Revenue Processing Center

Property Tax Reimbursement

PO Box 635

Trenton, NJ 08646-0635

For information or help in completing your applica- tion, call the Property Tax Reimbursement Hotline at 1-800-882-6597 to speak to a Division of Taxa- tion representative. Representatives are available

Monday through Friday, 8:30 a.m. to 4:30 p.m. (except holidays).

Municipality	Code
ATlAnTIC CoUnTY
Absecon City	0101
Atlantic City	0102
Brigantine City	0103
Buena Borough	0104
Buena Vista Township	0105
Corbin City	0106
Egg Harbor City	0107
Egg Harbor Township	0108
Estell Manor City	0109
Folsom Borough	0110
Galloway Township	0111
Hamilton Township	0112
Hammonton Town	0113
Linwood City	0114
Longport Borough	0115
Margate City	0116
Mullica Township	0117
Northield City	0118
Pleasantville City	0119
Port Republic City	0120
Somers Point City	0121
Ventnor City	0122
Weymouth Township	0123
BerGen CoUnTY
Allendale Borough	0201
Alpine Borough	0202
Bergenield Borough	0203
Bogota Borough	0204
Carlstadt Borough	0205
Cliffside Park Borough	0206
Closter Borough	0207
Cresskill Borough	0208
Demarest Borough	0209
Dumont Borough	0210
East Rutherford Borough	0212
Edgewater Borough	0213
Elmwood Park Borough	0211
Emerson Borough	0214
Englewood City	0215
Englewood Cliffs Boro	0216
Fair Lawn Borough	0217
Fairview Borough	0218
Fort Lee Borough	0219
Franklin Lakes Borough	0220
Garield City	0221
Glen Rock Borough	0222
Hackensack City	0223
Harrington Park Borough	0224

Municipality	Code
Hasbrouck Heights Bor.	0225
Haworth Borough	0226
Hillsdale Borough	0227
Ho Ho Kus Borough	0228
Leonia Borough	0229
Little Ferry Borough	0230
Lodi Borough	0231
Lyndhurst Township	0232
Mahwah Township	0233
Maywood Borough	0234
Midland Park Borough	0235
Montvale Borough	0236
Moonachie Borough	0237
New Milford Borough	0238
North Arlington Borough	0239
Northvale Borough	0240
Norwood Borough	0241
Oakland Borough	0242
Old Tappan Borough	0243
Oradell Borough	0244
Palisades Park Borough	0245
Paramus Borough	0246
Park Ridge Borough	0247
Ramsey Borough	0248
Ridgeield Borough	0249
Ridgeield Park Village	0250
Ridgewood Village	0251
River Edge Borough	0252
River Vale Township	0253
Rochelle Park Township	0254
Rockleigh Borough	0255
Rutherford Borough	0256
Saddle Brook Township	0257
Saddle River Borough	0258
South Hackensack Twp.	0259
Teaneck Township	0260
Tenaly Borough	0261
Teterboro Borough	0262
Upper Saddle River Bor.	0263
Waldwick Borough	0264
Wallington Borough	0265
Washington Township	0266
Westwood Borough	0267
Woodcliff Lake Borough	0268
Wood-Ridge Borough	0269
Wyckoff Township	0270
BUrlInGTon CoUnTY
Bass River Township	0301
Beverly City	0302
Bordentown City	0303

Municipality	Code
Bordentown Township	0304
Burlington City	0305
Burlington Township	0306
Chesterield Township	0307
Cinnaminson Township	0308
Delanco Township	0309
Delran Township	0310
Eastampton Township	0311
Edgewater Park Township	0312
Evesham Township	0313
Fieldsboro Borough	0314
Florence Township	0315
Hainesport Township	0316
Lumberton Township	0317
Mansield Township	0318
Maple Shade Township	0319
Medford Township	0320
Medford Lakes Borough	0321
Moorestown Township	0322
Mount Holly Township	0323
Mount Laurel Township	0324
New Hanover Township	0325
North Hanover Township	0326
Palmyra Borough	0327
Pemberton Borough	0328
Pemberton Township	0329
Riverside Township	0330
Riverton Borough	0331
Shamong Township	0332
Southampton Township	0333
Springield Township	0334
Tabernacle Township	0335
Washington Township	0336
Westampton Township	0337
Willingboro Township	0338
Woodland Township	0339
Wrightstown Borough	0340
CAmDen CoUnTY
Audubon Borough	0401
Audubon Park Borough	0402
Barrington Borough	0403
Bellmawr Borough	0404
Berlin Borough	0405
Berlin Township	0406
Brooklawn Borough	0407
Camden City	0408
Cherry Hill Township	0409
Chesilhurst Borough	0410

Municipality	Code
Clementon Borough	0411
Collingswood Borough	0412
Gibbsboro Borough	0413
Gloucester City	0414
Gloucester Township	0415
Haddon Township	0416
Haddonield Borough	0417
Haddon Heights Borough	0418
Hi-Nella Borough	0419
Laurel Springs Borough	0420
Lawnside Borough	0421
Lindenwold Borough	0422
Magnolia Borough	0423
Merchantville Borough	0424
Mount Ephraim Borough	0425
Oaklyn Borough	0426
Pennsauken Township	0427
Pine Hill Borough	0428
Pine Valley Borough	0429
Runnemede Borough	0430
Somerdale Borough	0431
Stratford Borough	0432
Tavistock Borough	0433
Voorhees Township	0434
Waterford Township	0435
Winslow Township	0436
Woodlynne Borough	0437
CAPe mAY CoUnTY
Avalon Borough	0501
Cape May City	0502
Cape May Point Borough	0503
Dennis Township	0504
Lower Township	0505
Middle Township	0506
North Wildwood City	0507
Ocean City	0508
Sea Isle City	0509
Stone Harbor Borough	0510
Upper Township	0511
West Cape May Borough	0512
West Wildwood Borough	0513
Wildwood City	0514
Wildwood Crest Borough	0515
Woodbine Borough	0516
CUmBerlAnD CoUnTY
Bridgeton City	0601
Commercial Township	0602
Deerield Township	0603
Downe Township	0604

Municipality	Code
Fairield Township	0605
Greenwich Township	0606
Hopewell Township	0607
Lawrence Township	0608
Maurice River Township	0609
Millville City	0610
Shiloh Borough	0611
Stow Creek Township	0612
Upper Deerield Twp.	0613
Vineland City	0614
eSSeX CoUnTY
Belleville Township	0701
Bloomield Township	0702
Caldwell Borough Twp.	0703
Cedar Grove Township	0704
East Orange City	0705
Essex Fells Twp.	0706
Fairield Township	0707
Glen Ridge Borough Twp.	0708
Irvington Township	0709
Livingston Township	0710
Maplewood Township	0711
Millburn Township	0712
Montclair Township	0713
Newark City	0714
North Caldwell Borough	0715
Nutley Township	0716
Orange City	0717
Roseland Borough	0718
South Orange Village Twp.	0719
Verona Township	0720
West Caldwell Township	0721
West Orange Township	0722
GloUCeSTer CoUnTY
Clayton Borough	0801
Deptford Township	0802
East Greenwich Township	0803
Elk Township	0804
Franklin Township	0805
Glassboro Borough	0806
Greenwich Township	0807
Harrison Township	0808
Logan Township	0809
Mantua Township	0810
Monroe Township	0811
National Park Borough	0812
Newield Borough	0813
Paulsboro Borough	0814
Pitman Borough	0815

Municipality	Code
South Harrison Township	0816
Swedesboro Borough	0817
Washington Township	0818
Wenonah Borough	0819
West Deptford Township	0820
Westville Borough	0821
Woodbury City	0822
Woodbury Heights Bor.	0823
Woolwich Township	0824
HUDSon CoUnTY
Bayonne City	0901
East Newark Borough	0902
Guttenberg Town	0903
Harrison Town	0904
Hoboken City	0905
Jersey City	0906
Kearny Town	0907
North Bergen Township	0908
Secaucus Town	0909
Union City	0910
Weehawken Township	0911
West New York Town	0912
HUnTerDon CoUnTY
Alexandria Township	1001
Bethlehem Township	1002
Bloomsbury Borough	1003
Califon Borough	1004
Clinton Town	1005
Clinton Township	1006
Delaware Township	1007
East Amwell Township	1008
Flemington Borough	1009
Franklin Township	1010
Frenchtown Borough	1011
Glen Gardner Borough	1012
Hampton Borough	1013
High Bridge Borough	1014
Holland Township	1015
Kingwood Township	1016
Lambertville City	1017
Lebanon Borough	1018
Lebanon Township	1019
Milford Borough	1020
Raritan Township	1021
Readington Township	1022
Stockton Borough	1023
Tewksbury Township	1024
Union Township	1025
West Amwell Township	1026

Municipality	Code
merCer CoUnTY
East Windsor Township	1101
Ewing Township	1102
Hamilton Township	1103
Hightstown Borough	1104
Hopewell Borough	1105
Hopewell Township	1106
Lawrence Township	1107
Pennington Borough	1108
Princeton Borough	1109
Princeton Township	1110
Robbinsville Township	1112
Trenton City	1111
West Windsor Township	1113
mIDDleSeX CoUnTY
Carteret Borough	1201
Cranbury Township	1202
Dunellen Borough	1203
East Brunswick Township	1204
Edison Township	1205
Helmetta Borough	1206
Highland Park Borough	1207
Jamesburg Borough	1208
Metuchen Borough	1209
Middlesex Borough	1210
Milltown Borough	1211
Monroe Township	1212
New Brunswick City	1213
North Brunswick Twp.	1214
Old Bridge Township	1215
Perth Amboy City	1216
Piscataway Township	1217
Plainsboro Township	1218
Sayreville Borough	1219
South Amboy City	1220
South Brunswick Twp.	1221
South Plainield Bor.	1222
South River Borough	1223
Spotswood Borough	1224
Woodbridge Township	1225
monmoUTH CoUnTY
Aberdeen Township	1301
Allenhurst Borough	1302
Allentown Borough	1303
Asbury Park City	1304
Atlantic Highlands Bor.	1305
Avon-by-the-Sea Bor.	1306
Belmar Borough	1307
Bradley Beach Borough	1308

Municipality	Code
Brielle Borough	1309
Colts Neck Township	1310
Deal Borough	1311
Eatontown Borough	1312
Englishtown Borough	1313
Fair Haven Borough	1314
Farmingdale Borough	1315
Freehold Borough	1316
Freehold Township	1317
Hazlet Township	1318
Highlands Borough	1319
Holmdel Township	1320
Howell Township	1321
Interlaken Borough	1322
Keansburg Borough	1323
Keyport Borough	1324
Lake Como Borough	1346
Little Silver Borough	1325
Loch Arbour Village	1326
Long Branch City	1327
Manalapan Township	1328
Manasquan Borough	1329
Marlboro Township	1330
Matawan Borough	1331
Middletown Township	1332
Millstone Township	1333
Monmouth Beach Borough	1334
Neptune City Borough	1336
Neptune Township	1335
Ocean Township	1337
Oceanport Borough	1338
Red Bank Borough	1339
Roosevelt Borough	1340
Rumson Borough	1341
Sea Bright Borough	1342
Sea Girt Borough	1343
Shrewsbury Borough	1344
Shrewsbury Township	1345
Spring Lake Borough	1347
Spring Lake Heights Bor.	1348
Tinton Falls Borough	1349
Union Beach Borough	1350
Upper Freehold Township	1351
Wall Township	1352
West Long Branch Boro	1353
morrIS CoUnTY
Boonton Town	1401
Boonton Township	1402
Butler Borough	1403
Chatham Borough	1404

Municipality	Code
Chatham Township	1405
Chester Borough	1406
Chester Township	1407
Denville Township	1408
Dover Town	1409
East Hanover Township	1410
Florham Park Borough	1411
Hanover Township	1412
Harding Township	1413
Jefferson Township	1414
Kinnelon Borough	1415
Lincoln Park Borough	1416
Long Hill Township	1430
Madison Borough	1417
Mendham Borough	1418
Mendham Township	1419
Mine Hill Township	1420
Montville Township	1421
Morris Plains Borough	1423
Morris Township	1422
Morristown Town	1424
Mountain Lakes Borough	1425
Mt. Arlington Borough	1426
Mt. Olive Township	1427
Netcong Borough	1428
Parsippany-Troy Hills Twp.	1429
Pequannock Township	1431
Randolph Township	1432
Riverdale Borough	1433
Rockaway Borough	1434
Rockaway Township	1435
Roxbury Township	1436
Victory Gardens Borough	1437
Washington Township	1438
Wharton Borough	1439
oCeAn CoUnTY
Barnegat Township	1501
Barnegat Light Borough	1502
Bay Head Borough	1503
Beach Haven Borough	1504
Beachwood Borough	1505
Berkeley Township	1506
Brick Township	1507
Eagleswood Township	1509
Harvey Cedars Borough	1510
Island Heights Borough	1511
Jackson Township	1512
Lacey Township	1513
Lakehurst Borough	1514
Lakewood Township	1515

Municipality	Code
Lavallette Borough	1516
Little Egg Harbor Twp.	1517
Long Beach Township	1518
Manchester Township	1519
Mantoloking Borough	1520
Ocean Gate Borough	1522
Ocean Township	1521
Pine Beach Borough	1523
Plumsted Township	1524
Point Pleasant Borough	1525
Pt. Pleasant Beach Bor.	1526
Seaside Heights Borough	1527
Seaside Park Borough	1528
Ship Bottom Borough	1529
South Toms River Bor.	1530
Stafford Township	1531
Surf City Borough	1532
Toms River Township	1508
Tuckerton Borough	1533
PASSAIC CoUnTY
Bloomingdale Borough	1601
Clifton City	1602
Haledon Borough	1603
Hawthorne Borough	1604
Little Falls Township	1605
North Haledon Borough	1606
Passaic City	1607
Paterson City	1608
Pompton Lakes Borough	1609
Prospect Park Borough	1610
Ringwood Borough	1611
Totowa Borough	1612
Wanaque Borough	1613
Wayne Township	1614
West Milford Township	1615
Woodland Park Borough	1616
SAlem CoUnTY
Alloway Township	1701
Carneys Point Township	1702
Elmer Borough	1703
Elsinboro Township	1704
Lower Alloways Crk. Twp.	1705
Mannington Township	1706
Oldmans Township	1707
Penns Grove Borough	1708
Pennsville Township	1709
Pilesgrove Township	1710
Pittsgrove Township	1711

Municipality	Code
Quinton Township	1712
Salem City	1713
Upper Pittsgrove Twp.	1714
Woodstown Borough	1715
SomerSeT CoUnTY
Bedminster Township	1801
Bernards Township	1802
Bernardsville Borough	1803
Bound Brook Borough	1804
Branchburg Township	1805
Bridgewater Township	1806
Far Hills Borough	1807
Franklin Township	1808
Green Brook Township	1809
Hillsborough Township	1810
Manville Borough	1811
Millstone Borough	1812
Montgomery Township	1813
North Plainield Borough	1814
Peapack & Gladstone Bor.	1815
Raritan Borough	1816
Rocky Hill Borough	1817
Somerville Borough	1818
South Bound Brook Bor.	1819
Warren Township	1820
Watchung Borough	1821
SUSSeX CoUnTY
Andover Borough	1901
Andover Township	1902
Branchville Borough	1903
Byram Township	1904
Frankford Township	1905
Franklin Borough	1906
Fredon Township	1907
Green Township	1908
Hamburg Borough	1909
Hampton Township	1910
Hardyston Township	1911
Hopatcong Borough	1912
Lafayette Township	1913
Montague Township	1914
Newton Town	1915
Ogdensburg Borough	1916
Sandyston Township	1917
Sparta Township	1918
Stanhope Borough	1919
Stillwater Township	1920
Sussex Borough	1921

Municipality	Code
Vernon Township	1922
Walpack Township	1923
Wantage Township	1924
UnIon CoUnTY
Berkeley Heights Twp.	2001
Clark Township	2002
Cranford Township	2003
Elizabeth City	2004
Fanwood Borough	2005
Garwood Borough	2006
Hillside Township	2007
Kenilworth Borough	2008
Linden City	2009
Mountainside Borough	2010
New Providence Borough	2011
Plainield City	2012
Rahway City	2013
Roselle Borough	2014
Roselle Park Borough	2015
Scotch Plains Township	2016
Springield Township	2017
Summit City	2018
Union Township	2019
Westield Town	2020
Winield Township	2021
wArren CoUnTY
Allamuchy Township	2101
Alpha Borough	2102
Belvidere Town	2103
Blairstown Township	2104
Franklin Township	2105
Frelinghuysen Township	2106
Greenwich Township	2107
Hackettstown Town	2108
Hardwick Township	2109
Harmony Township	2110
Hope Township	2111
Independence Township	2112
Knowlton Township	2113
Liberty Township	2114
Lopatcong Township	2115
Mansield Township	2116
Oxford Township	2117
Phillipsburg Town	2119
Pohatcong Township	2120
Washington Borough	2121
Washington Township	2122
White Township	2123