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Property Tax Reimbursement (Senior Freeze)
General Eligibility Requirements

Eligibility requirements, including income limits, and benefits available
under this program are subject to change by the State Budget.

2014 Eligibility Requirements

You may be eligible for a reimbursement if you met all the following requirements for each year from the base year through the year for which you are applying:


Age/Disability


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

  • 65 or older; or
  • Receiving Federal Social Security disability benefits (not benefits received on behalf of someone else).

Residency

  You lived in New Jersey continuously for at least the last 10 years, as either a homeowner or a renter.


Home Ownership

  Homeowners.
You owned and lived in your current home for at least the last 3 years.

  Mobile Home Owners. You leased a site in a mobile home park where you placed a manufactured or mobile
  home that you owned for at least the last 3 years.


Property Taxes/
Site Fees

  Homeowners.
You paid the full amount of the property taxes due on your home.

  Mobile Home Owners. You paid the full amount of mobile home park site fees due.


Income Limit

  You met the income limits.

You are not eligible for a reimbursement on:

  • A vacation home or second home; or
  • Property that you rent to someone else; or
  • Property that consists of more than four units; or
  • Property with four units or less that contains more than one commercial unit.
You are also not eligible if you:
  • 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.
Note: For 2013 the State Budget limited reimbursement payments to certain applicants. Only those applicants whose 2012 income did not exceed $82,880 and whose 2013 income did not exceed $70,000 were eligible to receive reimbursement payments for 2013, provided they met all the other program requirements. The State Budget may apply similar limitations for 2014.

Eligibility requirements, including income limits, and benefits available
under this program are subject to change by the State Budget


Last Updated: Monday, 01/26/15



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