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Retired taxpayer (age 74) in NJ with $12K of AGI (plus untaxed SocSec benefits) gave me their property tax reimbursement paperwork, expecting a property tax rebate.

Property tax paid in 2004 was $4,031 and in 2005 was $4,387, so they recevied a rebate of $64. Their 2006 property tax paid was $4,329, so it appears to me that they are not due a property tax rebate because they did not have an increase in property tax between 2005 and 2006. Is this correct, or am I missing something?

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