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Property Tax Reimbursement (Senior Freeze)
Homeowner Amount

The reimbursement is calculated as follows:

Property taxes due and
paid for the current year

-

Property taxes due and
paid for the "base year"

=

Amount of the reimbursement

The amount of property taxes paid for the current year must be more than the base year amount for you to receive a reimbursement.

Multiple Owners. If you owned your principal residence with someone else (other than your spouse or civil union partner), your reimbursement is based on your percentage of ownership.

Multiple-Units Properties. If your principal residence is a property that consisted of more than one unit, your reimbursement is based on the percentage of the property taxes for the portion of the property you occupy. Condominium complexes, co-ops, and continuing care retirement facilities are not considered to be multiple-unit properties.

Amounts received under the Property Tax Reimbursement Program are in addition to the State’s other property tax relief programs. For homeowners, the total of all property tax relief benefits that you receive cannot be more than the property taxes paid on your principal residence for the same year.

If you receive a property tax reimbursement that is larger than the amount for which you are eligible, you will be required to repay any excess received.

Information on the Property Tax Reimbursement (Senior Freeze) Amount for Mobile Home Owners

Last Updated: Friday, 08/22/14



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