Senior Freeze

About Senior Freeze

Property Tax Reimbursement (PTR)
From the NJ State Treasury website

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.

All property tax relief program information provided here is based on current law and is subject to change.

The deadline to apply is Oct. 31, 2022. See more information below.

2021_PTR_Eligibility_Poster

PRESS RELEASE
September 7, 2022                                                                                                                          

(TRENTON) – State Treasurer Elizabeth Maher Muoio is reminding residents eligible for the Senior Freeze property tax reimbursement program to apply for the benefit prior to the October 31, 2022 deadline.

New Jersey's Senior Freeze program reimburses eligible senior citizens and disabled individuals for increases in property taxes or mobile home park site fees on their principal residence. In recent years, the State has expanded eligibility for the Senior Freeze program by increasing the income limit by more than 30 percent since 2017, with many reimbursements topping out at over $1,000.

"The Senior Freeze program effectively protects qualified seniors and disabled New Jerseyans from facing property tax increases, making it easier for them to stay in the communities where many have spent decades," said Treasurer Muoio. "For those living on a fixed income, it can make all the difference. We encourage all eligible residents to take advantage of this important resource. We also encourage everyone to check out the eligibility requirements, even those who did not qualify in the past, because the increased income limit has made many more people eligible in recent years."

The Senior Freeze program is designed to "freeze" the burden of increasing real estate taxes for qualified applicants by establishing a base year of eligibility and comparing that base with any subsequent year. The difference is then refunded by the State annually. In order to qualify for the reimbursement, taxpayers must meet all the eligibility requirements for each year from the base year through the current application year. Eligibility must be continuous otherwise a new base year must be established.

Applications for the current 2021 Senior Freeze were mailed in February to the last address from which taxpayers filed. Anyone who did not receive a booklet should contact the New Jersey Division of Taxation's Senior Freeze Property Tax Reimbursement Information Line for assistance at 1-800-882-6597 (The U.S. Postal Service does not forward application booklets).

Treasury is currently working on the creation of a direct online filing service to improve the speed, convenience, and accuracy of the filing process for Senior Freeze recipients, which is expected to be available in time for next year's filing season.

The Division of Taxation began issuing payments on July 15 and will continue to do so on an ongoing basis as applications are received. Applicants can check the status/amount of their Senior Freeze reimbursement for 2019, 2020 and 2021 online.

Other pertinent information on the Senior Freeze program can also be found online:

  1. Eligibility Requirements
  2. How to Apply
  3. Reimbursement Amounts for:
    1. Homeowners
    2. Mobile Home Owners
  4. Income Standards

Treasurer Muoio also encourages residents to learn more about the many other New Jersey property tax relief programs available.