Increases annual income limit for eligibility to receive homestead property tax reimbursement.

S 2715 increases the annual income limit for New Jersey's homestead property tax reimbursement program from $80,000 to $100,000 per year for both single and married individuals. It directly affects seniors (65 or older) and disabled residents who own or lease a primary residence and pay property taxes. The key provision adjusts the income threshold, expanding eligibility for the program. The reimbursement calculates the difference between current property taxes and a base year amount, with the new limit applying to tax years 2017 and beyond.