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Storm Recovery Information

Division of Taxation

Reimbursement Check Information

For Homeowners

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 Senior Freeze 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 Senior Freeze that is larger than the amount you are eligible to receive, you must repay any excess.


For Mobile Home Owners

18% of the annual site fees due and paid for the current year - 18% of the annual site fees due and paid for the "base year" = Amount of the reimbursement

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

Shared Site Fees. If you occupied your mobile home with someone else (other than your spouse or civil union partner) and you shared site fees with them, your reimbursement is based on the percentage of site fees you paid.

Amounts that you receive under the Senior Freeze program are in addition to the State's other property tax relief programs. For mobile home owners, the total of all property tax relief benefits that you receive cannot be more than 18% of the annual site fees paid on your principal residence for the same year.

If we send you a Senior Freeze that is larger than the amount you are eligible to receive, you must repay any excess.


Income Tax – Treatment of New Jersey Property Tax Benefit Payments


Last Updated: Friday, 09/10/21