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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 the property that was your principal residence with someone else (other than your spouse or civil union partner), your reimbursement is based on your percentage of ownership.

Example: You and your sister owned the home you lived in. She did not live with you, and you paid all the property taxes. Since you owned only one-half (50%) of the property, your benefit is based on 50% of the property taxes.

Multiunit Properties. If your principal residence was a unit in a multiunit property that you owned, 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 multiunit properties.

Example: You owned a four-unit property. The units are equal in size, and one of the units was your principal residence. Since you occupied only one-fourth (25%) of the property, your benefit is based on 25% of the property taxes.

Amounts that you receive 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 we send you a property tax reimbursement that is larger than the amount you are eligible to receive, you must repay any excess.

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

Last Updated: Wednesday, 02/10/16

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