Homeowner Filing Information
Filing Deadline
The filing deadline is October 31, 2025.
All property tax relief program information provided here is based on current law and is subject to change.
If you are an executor or surviving spouse/civil union partner, filing on behalf of an eligible homeowner who died on or after October 1, 2024, attach supporting documents with the application (i.e., death certificate). Do not include the deceased spouse's name on the application.
Estates
If you file on behalf of an estate, we will issue the approved benefit in the name of the estate. You should speak to your bank and/or seek guidance from your attorney prior to closing the estate bank account.
You are not eligible for a reimbursement on:
- A vacation home or second home;
- Property that you rent to someone else;
- Property that consists of more than four units; or
- Property with four units or less that contains more than one commercial unit.
You also are not eligible for a reimbursement if you:
- Are completely exempt from paying property taxes on your home; or
- Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality. These payments are not considered property taxes for purposes of the ANCHOR benefit for homeowners.
If you were a resident shareholder of a cooperative housing complex or you owned a condominium and you paid property taxes on the unit, you are considered a homeowner for purposes of applying for the ANCHOR benefit. You are not considered to be living in a multiple-unit property. Answer "no" to the multi-unit question when filing.
If you were a resident of a continuing care retirement community and your continuing care contract required you to pay the proportionate share of property taxes attributable to the unit, you are considered a homeowner for purposes of applying for the ANCHOR benefit. You are not considered to be living in a multiple-unit property. Answer "no" to the multi-unit question when filing.
Assisted Living Facilities (ALFs). If you own a home, but were a temporary resident of an ALF, and you maintained your primary domicile, you are eligible to apply for the ANCHOR benefit. You must file for the home that you owned on October 1 of the application year.
If you remain in an ALF and permanently changed your primary domicile to the facility address, you should not file the application.
Renter Filing Information
Filing Deadline
The filing deadline is October 31, 2025.
All property tax relief program information provided here is based on current law and is subject to change.
If an eligible renter died before filing an application, either the surviving spouse/civil union partner or a personal representative should file the application.
Surviving Spouse/Civil Union Partner. Enter only your name on the application, even if your spouse/CU partner died during 2024 and your filing status is married/CU couple, filing joint return.
Personal Representative. If you are filing on behalf of an eligible renter who died after October 1, 2024, you must:
- Enter the decedent's last name, first name, and initial, followed by "estate of;" and
- Enter the mailing address where the check is to be sent (if not choosing direct deposit); and
- Check the box indicating the renter is deceased. You may be asked for documentation at a later date.
A personal representative filing on behalf of a deceased renter must sign in his or her official capacity. If it is a joint application, the surviving spouse/civil union partner must also sign (if filing by paper).
If there is no personal representative for the deceased renter, the spouse/CU partner signs the application and writes "Filing as Surviving Spouse" or "Filing as surviving Civil Union Partner" in the signature section (if filing by paper).
Estates
If you file on behalf of an estate, we will issue the approved benefit in the name of the estate. You should speak to your bank and/or seek guidance from your attorney prior to closing the estate bank account.
The address you use to claim the ANCHOR benefit must have been your main home on October 1, 2024. In general, your residence must have been subject to property tax.
Qualified Rental Properties
P.I.L.O.T. (Payment In Lieu Of Taxes). There is one type of property that is exempt from the property tax requirement. Renters who lived in rental units that operate under a P.I.L.O.T. agreement with their municipality are eligible to apply for the ANCHOR benefit.
Mobile Homes. If you owned or rented a mobile home that was located in a mobile home park, you are considered a renter for purposes of applying for the ANCHOR benefit.
Condominiums and Co-ops. If you rented a condominium unit or a unit in a cooperative housing complex, you are considered a renter for purposes of applying for the ANCHOR benefit.
Non-Qualified Rental Properties
Renters who lived in the following types of residences do not qualify to apply for the ANCHOR benefit:
- Tax-exempt housing or other residences owned by New Jersey, county, municipal, or federal government;
- On-campus apartments at New Jersey colleges and universities;
- Residences owned by religious, charitable, or other non-profit organizations (including on-campus apartments at private nonprofit colleges and universities); and
- All other properties exempt from local property taxes.
If you are not sure whether the residence you rented was subject to local property taxes, contact your building manager or the municipal tax assessor for information.
Official Site of The State of New Jersey