Office of the State Treasurer


July 22, 2004
Senior Freeze
(Property Tax Reimbursement)
Filing Deadline Extended to September 8

 TRENTON — Governor James E. McGreevey and Division of Taxation Director Robert K. Thompson announced today that they have extended the due date for filing the 2003 Senior Freeze (Property Tax Reimbursement) Applications to September 8, 2004.

 “ We were able to re-open the program to so that all eligible senior and disabled applicants could receive their senior property tax freeze benefit this year,” said Governor McGreevey. “Taxpayers have responded by submitting thousands of applications and requesting thousands more through phone calls, e-mails and letters to the Division of Taxation. Extending the deadline for another month helps to ensure that everyone who qualifies for this valuable property tax relief program gets the time and the chance to apply,” he said.

 On July 15, the State mailed 81,000 PTR/Senior Freeze checks averaging $415 to applicants who filed before the original deadline of June 1. Applications received after the June 1 deadline will be processed and paid as quickly as possible. To date, the Division of Taxation has received close to 150,000 applications.

 State Treasurer John E. McCormac said that under the Senior Freeze, which is formally known as the Property Tax Reimbursement (PTR) Program, eligible senior citizens and disabled persons are reimbursed for the difference between the amount of local property taxes paid in their “base year” (the year they became eligible and first filed for the program) and the amount of property taxes paid for the reimbursement year. Because the calculation of the reimbursement involves 2 separate years, an applicant must satisfy the eligibility requirements for both years in order to receive the reimbursement. To be eligible for the 2003 reimbursement, a first-time applicant must meet certain residency requirements and must have 2002 income of less than $39,475 ($48,404 for married couples) and 2003 income of less than $40,028 ($49,082 for married couples). When determining eligibility, an applicant must include all income received during the calendar year, including social security benefits and all pension income.

 For more information, or to obtain an application, contact the Property Tax Reimbursement Hotline at 1-877-225-1312. Information about the Program is also available on the Division of Taxation’s Web site at

>>Return to Previous Page