Is there a statue of limitations for prosecuting a person who knowingly lied to the police in an incident report if no charges resulted ?

Genearlly your statute of limitation would be 1 year for filing a civil complaint for something like libel or slander while it would also be one year for the filing of a false report in criminal court. There is a distinction between a false report charge, which is a disorderly person's charge, and filing a false accusation which is a more serious offense, but I presume you are referring to a false report charge.

The problem is not the Statute of Limitations. The problem is that the prosecutor will not file these charges. You must bring the action yourself if you want to go forward. You can sue for libel and slander if lies were told about you. Ed Dimon