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Senior Freeze

Age/Disability

You (or your spouse/civil union partner) were:

  • 65 or older on December 31, 2022; or
  • Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2022.
Home Ownership

Homeowners. You owned and lived in your home since December 31, 2019, or earlier (and you still owned and lived in that home on December 31, 2023).

Mobile Home Owners. You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned since December 31, 2019, or earlier (and still lived in that home/leased the site on December 31, 2023).

If you moved from one New Jersey property to another and received a reimbursement for your previous residence for the last full year you lived there, you may qualify for an exception to re-applying to the Senior Freeze Program. Visit Requirements for Resuming Eligibility for more information.
Property Taxes/ Site Fees

Homeowners. The 2022 property taxes due on your home must have been paid by June 1, 2023, and the 2023 property taxes must be paid by June 1, 2024.

Mobile Home Owners. Your site fees must have been paid by December 31 of each year respectively.
Income Limit

Your total annual income (combined if you were married or in a civil union and lived in the same home) was:

  • 2022 – $150,000 or less; and
  • 2023 – $163,050 or less

See Income Limits History  for past years’ income limit amounts.

You are not eligible for a reimbursement on:

  • A vacation home or second home;
  • Property that you rent to someone else;
  • Property that consists of more than four units; or
  • Property with four units or less that contains more than one commercial unit.
  • Are completely exempt from paying property taxes on your home; or
  • Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality.

Life Estate (Life Tenancy). You are considered the owner of the property if you have life estate rights or hold a lease for 99 years or more. You must include with your application a copy of an official document (e.g., deed, lease) establishing your right to occupy the property.

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 state has begun mailing out the applications for the 2023 Senior Freeze (Property Tax Reimbursement) to senior citizens and disabled residents who may be eligible for the program. The deadline for filing applications is October 31, 2024.2023_PTR_Eligibility_Poster 

If you qualify and would like to enroll for the first time, please call the Senior Freeze Hotline: at 1 (800) 882-6597, or visit the Division of Taxation website here.
First-time filers or those who must reestablish a base year may print the PTR-1 application and/or instructions.

Applicants must document the amount of property taxes due and paid on their principal residence (main home):
  • First-time applicants will do this by completing Form PTR1-A, Homeowners Verification of 2022 and 2023 Property Taxes;
  • Applicants who received a 2022 reimbursement will complete Form PTR-2A, Homeowners Verification of 2023 Property Taxes.
The applicant completes Part I of the form and the Tax Collector completes and verifies Part II.

New for Tax Year 2022, eligible applicants can now file their PTR-1 and PTR-2 applications online.