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Property Tax Reimbursement Eligibility Requirements

Filing deadline for 2013 Senior Freeze (PTR) Applications extended to September 15, 2014. (View Treasurer’s Press Release)

You may be eligible for a reimbursement of the difference between the amount of property taxes you paid for the base year (the year you first became eligible) and the amount paid for the year for which you are applying for a reimbursement if you met all the following requirements for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement.

  1. You are age 65 or older or receiving Federal Social Security disability benefits; and
  2. You have lived in New Jersey continuously for at least the last 10 years, as either a homeowner or a renter; and
  3. You have owned and lived in your home (or have leased a site in a mobile home park on which you have placed a manufactured or mobile home that you own) for at least the last 3 years; and
  4. You have paid the full amount of property taxes (or site fees if you are a mobile home owner) that were due on your home for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement; and
  5. You meet the income limits for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement.

Residents applying for the 2013 reimbursement must have total income for 2012 that is $82,880 or less and for 2013 that is $70,000 or less. These limits apply regardless of marital/civil union status. However, if your filing status was married/CU couple, and you lived in the same household, you must combine your incomes for that year.

If your residence is in a multiple-unit building that you own, and the building has more than four units, you are not eligible for a property tax reimbursement. You are also not eligible if the building has four units or less but more than one commercial unit.

Note: Under the terms of the State Budget for FY 2015, only those applicants whose income for 2012 did not exceed $82,880 and whose income for 2013 did not exceed $70,000 (the original limit was $84,289) will be eligible to receive reimbursements for 2013, provided they met all the other program requirements. Residents whose 2013 income was over $70,000 but not over $84,289 will not receive reimbursements for 2013, even if they met all the other program requirements. The Division of Taxation will send notices to these applicants advising them that they are not eligible to receive reimbursement payments for 2013. However, by filing an application by the due date, these residents can establish their eligibility for benefits in future years and ensure that they will be mailed an application for 2014.

2013 Eligibility Requirements

Last Updated: Monday, 07/14/14

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