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Division of Taxation

Requirements for Resuming Eligibility

If you previously received Senior Freeze reimbursements and the only reason you are no longer eligible for the program is because you moved from one New Jersey home to another, you may qualify for an exception to re-applying to the Senior Freeze Program.

To resume eligibility for the program, you must meet all the eligibility requirements below, file a Property Tax Reimbursement Application (Form PTR-1), and enclose a completed Verification of Change of Primary Residence (Form PTR-1C).

Previous Eligibility

If you moved to the home for which you are filing a 2022 application between:

January 1, 2020, and December 31, 2020; you must have applied and been eligible for a 2019 reimbursement.

January 1, 2021 and December 31, 2021; you must have applied and been eligible for a 2020 reimbursement.


You (or your spouse/civil union partner) were:

  • 65 or older as of December 31, 2022; or
  • Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2022, and on or before December 31, 2023.
Current Home Ownership

Homeowners. You owned and lived in your current home since December 31, 2021, or earlier (and you still owned and lived in that home on December 31, 2023).
Mobile Home Owner, or earlier (and you still lived at that site on December 31, 2023).

Property Taxes/
Site Fees

Homeowners. The 2022 property taxes must have been paid by June, 1 2023, and the 2023 property taxes must be paid by June 1, 2024.

Mobile Home Owners. Your site fees must have been paid by December 31 of each year respectively.

Income Limit

Your total annual income (combined if you were married or in a civil union and lived in the same home) was:

  • 2022 – $150,000 or less; and
  • 2023 – $163,050 or less.

See Income Limits History for past years' income limit amounts.

Last Updated: Wednesday, 02/07/24