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Treasury’s Division of Taxation Begins Issuing Senior Freeze Reimbursement Checks to Eligible Taxpayers

(TRENTON) - Treasury’s Division of Taxation has begun mailing Senior Freeze property tax reimbursement checks to over 188,000 qualifying seniors, with more rounds of payments for eligible applicants on the way.

The Senior Freeze program reimburses qualifying seniors and disabled residents for increases in property taxes or mobile home park site fees on their principal residences.

The first round of Senior Freeze checks for Tax Year 2025, totaling over $220 million, were mailed July 15th. Taxation will continue issuing payments on a rolling basis to eligible seniors who applied for Senior Freeze through the PAS-1 application, which allows seniors to file for New Jersey’s three property tax relief programs – Senior Freeze, ANCHOR, and Stay NJ - through one single application. The deadline to file the PAS-1 application for Tax Year 2025 is November 2, 2026.

The Division of Taxation and Treasury’s Division of Revenue and Enterprise Services worked closely together to streamline the process this year, including reviewing and processing pending applications early in the season and prioritizing Senior Freeze payment processing. These efforts led to a 75 percent increase in the number of approved applications by this point in the season compared to last year.

The Senior Freeze program is designed to relieve the burden of increasing property taxes for qualified applicants by establishing a base year of eligibility, and “freezing” the property tax at that level by comparing that base with any subsequent year. The difference is then refunded by the State annually.

In order to qualify for the reimbursement, taxpayers must meet all eligibility requirements for each year from the base year through the current application year. Eligibility must be continuous, otherwise a new base year must be established.

To be eligible for the 2025 Senior Freeze, a taxpayer must:

• Be 65 or older on December 31, 2025; or receiving federal Social Security disability benefit payments or Railroad Retirement disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2025;
• Own and live in their home or lease a site in a mobile home park for a manufactured or mobile home that they have owned since December 31, 2022, or earlier; and
• Their annual income was $172,475 or less in 2025 and $168,268 or less in 2024. With some exceptions, all income must be taken into account, including Social Security, pension, etc.

Qualifying residents can file PAS-1 application online.

Eligible residents can also call the Senior Freeze Property Tax Reimbursement Information Line for assistance at 1-800-882-6597.