Expands eligibility for property tax reimbursement program.

This bill (S 74) expands eligibility for New Jersey's property tax reimbursement program, primarily affecting seniors (65+ years) and disabled residents who own or rent homes meeting income limits. It updates income thresholds (e.g., $80,000 or less for single/married filers in 2009) and modifies residency requirements, allowing those who move to a new homestead to qualify after two full tax years (instead of three years of prior ownership). The changes also extend eligibility rules to apply to tax years beginning after 2009, removing prior restrictions that prevented coverage for moves before 2010. The program reimburses the difference between current and base-year property taxes for qualifying homeowners and renters.