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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Senior Freeze Eligibility

Are you applying for the Senior Freeze as a “homeowner” or “mobile home owner”?

Homeowner
Homeowner: Your home was a residence (e.g., single-family home, condominium or co-op unit, qualified multiunit property) that you owned and occupied. Persons with life tenancy rights, those who hold a lease for 99 years or more, as well as certain residents in continuing care retirement communities also are considered homeowners.
Homeowner
Mobile Home Owner
Mobile Home Owner: Your home was a site in a mobile home park on which you placed a manufactured or mobile home that you owned and occupied.
Mobile Home Owner

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Last Updated: Wednesday, 02/01/23