Property Tax Reimbursement Instructions - New Jersey Division Of Taxation Page 13
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16MOBILE HOMES
Mobile homes are manufactured homes which are transportable in one or more sections that are
constructed off-site, erected on a permanent chassis, and designed to be used as dwellings. If
you own your mobile home and have installed it on a site in a mobile home park, you are entitled
to receive a property tax reimbursement if you satisfy all the other eligibility requirements.
Mobile homes which are located in mobile home parks are not subject to local property taxes.
Because they do not pay property taxes on their homes, mobile home owners cannot use
property taxes due and paid to determine their property tax reimbursement. However, since the
land that the mobile home is located on is subject to property taxes, and the owner is leasing
that land, the reimbursement will be based on 18% of the site fee paid in your base year and
18% of the site fee paid in the year for which you are claiming the reimbursement.
Owners of mobile homes that are not located in a mobile home park and who satisfied all the
other eligibility requirements are entitled to receive the property tax reimbursement if the homes
are affixed to the land, habitable as permanent dwelling units and assessed as real property.
34.
Q.
I own and live in a mobile home located in a New Jersey mobile home park.
My monthly rent (site fee) for the land that my home is located on was $130
($1,560 annually) in my base year and $150 ($1,800 annually) in the following
year. I also pay a monthly service fee to the township of $80. What amount do
I use to determine my property tax reimbursement?
A.
Assuming that you have satisfied all the other eligibility requirements, you would
calculate your reimbursement by subtracting 18% of $1,560 ($280.80) from 18% of
$1,800 ($324.00). The fee for municipal services may not be used for the
calculation. Based on these amounts you are entitled to a property tax
reimbursement of $43.20 ($324.00 - $280.80).
ETCETERA
35.
Q.
I own an apartment in a co-op building. Am I entitled to the property tax
reimbursement?
A.
Yes. If you met the other eligibility requirements, you are entitled to a property tax
reimbursement since you are considered to be a homeowner. You must obtain
from your cooperative’s management a statement as to the amount of property
taxes due and paid that were attributable to the residential unit you occupied, and
enclose a copy of this statement with your Form PTR-1 application.
36.
Q.
My father lives in a continuing care retirement facility. Is he entitled to the
property tax reimbursement?
1/00
PTR FAQ – 9
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