What is the Property Tax Reimbursement/ Senior Freeze Act for Seniors?

Senior Freeze (Property Tax Reimbursement)   https://www.nj.gov/treasury/taxation/ptr/

The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence (main home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.

2024 Applications

The Senior Freeze application is now a combined application for New Jersey’s property tax relief programs for homeowners and renters, aged 65, or older or actually receiving Social Security Disability benefits as of December 31, 2024. https://www.nj.gov/treasury/taxation/relief.shtml

Applicants will submit a single application to claim benefits from Senior Freeze, ANCHOR, and the new Stay NJ Program. Eligibility for this benefit is based on residency, income, and age as of 2023 and 2024.

See Property Tax Relief for more details on the new combined application. https://www.nj.gov/treasury/taxation/relief.shtml

Previous Senior Freeze Recipients

If you previously received the Senior Freeze, you will notice some major changes. The application looks different, the income standards have changed, and you will no longer need to calculate your reimbursement since it is a combined application. However, you will still maintain your base year as long as your municipality has not reassessed your property taxes.

Filing Deadline

The deadline for the 2024 application is October 31, 2025.

Please note that the program is predominantly administered at the State Level. Call 1-800-882-6597 for more information.

https://www.nj.gov/treasury/taxation/ptr/