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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.

2016 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 application year. (The current year is 2016.)


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

  • 65 or older; or
  • Actually receiving Federal Social Security disability benefit payments (not benefit payments received on behalf of someone else).


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

Home Ownership

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

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.

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.

Note: For 2015 the amount appropriated for property tax relief programs in the State Budget affected reimbursement payments. Only applicants filing Form PTR-1 whose 2014 income did not exceed $85,553 and whose 2015 income did not exceed $70,000 (the original limit was $87,007) were eligible to receive reimbursement payments for 2015, provided they met all the other requirements.

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

Last Updated: Tuesday, 02/07/17

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