NJ seniors can apply for a property tax refund through the Senior Freeze Program

The program senior gel it is designed to “freeze” the burden of increased property taxes for qualified applicants by establishing a base year of eligibility and comparing that base to any subsequent year. The State then reimburses the difference annually.

What is the Senior Freeze (Property Tax Refund)? Does it really freeze my taxes?

This property tax relief program does not actually freeze your taxes, but it will refund any property tax increases you will have once you enroll in the program. You will get the difference between the base year property tax amount (first year of eligibility) and the current year property tax amount, as long as the current year is greater than the base year and that you have met all other requirements.

What are the requirements for applying for the program?

Age/Disability: You (or your spouse/partner in civil union) have:

• 65 or older on December 31, 2021.
• You received Federal Social Security disability benefits (not benefits received on behalf of someone else) on or before December 31, 2021.

Residence

Lived in New Jersey continuously on or before December 31, 2011, either as a landlord or renter.

home ownership

• Owners: You owned and lived in your home on or before December 31, 2018 (and you still owned and lived in that home as of December 31, 2022).
• Mobile home owners: you rented a site in a mobile home park where you placed a mobile home or manufactured home that you owned on or before December 31, 2018 (and you were still living in that house/renting the site December 31, 2018 from 2022).
• If you moved from one New Jersey property to another and received a refund for your previous residence within the last full year you lived there, you may qualify for an exception to reapply for the program . Visit resume requirements for more information.

Property taxes / site fees

• the owners: 2021 property taxes due on your home must be paid by June 1, 2022, and 2022 property taxes must be paid by June 1, 2023.
• Mobile home owners: Your site fees must have been paid before December 31 of each year respectively.

income cap

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

• 2021: $94,178 or less; And
• 2022: $99,735 or less
  See Income Limit History for income limit amounts from previous years.

You are not eligible for a refund on:

• A vacation home or second home.
• Property that you rent to someone else.
• Property composed of more than four units.
• A property of four units or less that contains more than one business unit.
• They are totally exempt from paying property taxes on their accommodation.
• PILOT payments (payments in lieu of taxes) to your municipality.
• Patrimonial life (lifetime). You are considered the owner of the property if you have lifetime ownership rights or if you have a lease for 99 years or more. You must attach to your application a copy of an official document (eg deed, lease) that establishes your right to occupy the property.

Where can I complete the application?

To complete the online application, go here.

To complete the application by email here.

Until when can I send the application?

The deadline for 2022 applications is October 31, 2023.

When will I receive my refunds?

Where can I find more information?

Anyone who has not received a brochure should contact the Information Line at 1-800-882-6597 (the US Postal Service does not send application brochures).

For more information on this program and others that help homeowners in the state, click here.