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Property Tax Reimbursement (Senior Freeze)
2015 Eligibility Requirements

All property tax relief program information provided here is based on current law and is subject to change.

You may be eligible for a 2015 reimbursement if you met all the following requirements:


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

  • 65 or older as of December 31, 2014; or
  • Actually receiving Federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2014, and on or before December 31, 2015.


  You lived in New Jersey continuously since December 31, 2004, or earlier as either a homeowner or a

Home Ownership

You owned and lived in your current home since December 31, 2011, or earlier (and you still   owned and lived in that home on December 31, 2015).

  Mobile Home Owners.You leased a site in a mobile home park where you placed a manufactured or mobile
  home that you own since December 31, 2011, or earlier (and you still lived at that site on December 31,

Property Taxes/
Site Fees

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

  • For 2014 by June 1, 2015, and
  • For 2015 by June 1, 2016.

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

  • For 2014 by December 31, 2014, and
  • For 2015 by December 31, 2015.

Income Limit

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

  • 2014 — $85,553 or less; and
  • 2015 — $70,000 or less.

To apply for a reimbursement file an application (Form PTR-1 or PTR-2) on or before the extended due date of October 17, 2016. The original due date was June 1, 2016.

Note: The amount appropriated in the State Budget for property tax relief programs affected reimbursement payments for 2015. Applicants are eligible for 2015 reimbursement payments if their income did not exceed $85,553 for 2014 and $70,000 for 2015, provided they met all the other requirements. Applicants whose income was over $70,000 but was $87,007 or less can establish their eligibility for future reimbursements by filing an application by the due date. This also ensures the Division will mail them applications for 2016.

All property tax relief program information provided here is based on current law and is subject to change.

Last Updated: Friday, 07/08/16

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