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.

NJ State Treasury:

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

2023 Applications
We began mailing Senior Freeze applications on February 12, 2024. If you do not receive your booklet by late March, you may contact us.

First-time filers or those who must reestablish a base year may print the PTR-1 application and/or instructions.

2023 Filing Deadline
The deadline for 2023 application is October 31, 2024.

2023 Payment Schedule
We will begin issuing 2023 payments to qualified applicants in July. For more information, choose the "Calculation and Payment Schedule" button below.

Important Program Changes

Beginning with the 2023 filing season, new legislation increased the income limit for the program to $150,000 for Tax Year 2022, benefitting those filing the 2023 PTR-1. The law also eliminated the requirement that an applicant must be a New Jersey resident for 10 consecutive years to be eligible for the program. 

The age/disability and three-year homeownership requirements remain unchanged. See Eligibility Requirements below for all program eligibility information.