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Division of Taxation

Senior Freeze (Property Tax Reimbursement)

The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence (main home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.

Eligibility requirements, including income limits, and benefits available for all property tax relief programs are subject to change by the State Budget.

2022 Filing Deadline

The deadline for 2022 application was October 31, 2023.

2022 Payment Schedule

We are currently issuing 2022 payments to qualified applicants. For more information, choose the "Calculation and Payment Schedule" button below.

Important Program Changes Coming Next Year

P.L. 2023, c.75 which was signed into law June 30, 2023, expands the income limit and simplifies the residency requirements for new Senior Freeze program applicants.

Beginning with the 2023 filing season, the law:

  • Increases the income limit for the program to $150,000; and
  • Eliminates the requirement that an applicant must be a New Jersey resident for 10 consecutive years.

The age/disability and three-year homeownership requirements remain unchanged.

Last Updated: Thursday, 11/09/23