N.J. Stat. § 54:4-6.4 : — TAXATIONPROPERTY SUBJECT TO TAXATION —6.4 - Property tax rebate to tenants by owner of qualified real rental property TEXT PDF An owner of qualified real rental property shall provide a property tax rebate to the tenants thereof as provided in this act for each year in which he receives a property tax reduction. N.J.S. § 54:4-6.4 L.1976, c.63, s.3, eff. 8/17/1976; amended by L.1977, c.81, s.2, eff. 5/3/1977.