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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 Senior Freeze Applications

We will begin mailing 2022 Senior Freeze blue booklets in mid-February, continuing throughout the month. Please allow until mid-March for delivery before contacting us. We mail PTR-1 booklets to homeowners who may qualify and preprinted PTR-2 booklets to eligible homeowners who applied last year. In addition, PTR-1 and some PTR-2 forms are available online.

The deadline for 2022 applications is October 31, 2023.


Last Updated: Friday, 02/10/23