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Property Tax Reimbursement (Senior Freeze)
General Eligibility Requirements

All property tax relief program information provided here is based on current law and is subject to change.

2014 Eligibility Requirements

You may be eligible for a reimbursement if you met all the following requirements for each year from the base year through the application year. (The current year is 2014.)


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

  • 65 or older; or
  • Receiving Federal Social Security disability benefits (not benefits received on behalf of someone else).


  You lived in New Jersey continuously for at least the last 10 years, as either a homeowner or a renter.

Home Ownership

You owned and lived in your current home for at least the last 3 years.

  Mobile Home Owners. You leased a site in a mobile home park where you placed a manufactured or mobile
  home that you owned for at least the last 3 years.

Property Taxes/
Site Fees

You paid the full amount of the property taxes due on your home.

  Mobile Home Owners. You paid the full amount of mobile home park site fees due.

Income Limit

  You met the income limits.

You are not eligible for a reimbursement on:

  • A vacation home or second home; or
  • Property that you rent to someone else; or
  • Property that consists of more than four units; or
  • Property with four units or less that contains more than one commercial unit.
You are also not eligible if you:
  • Are completely exempt from paying property taxes on your home; or
  • Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality.
Note: The amount appropriated in the State Budget for property tax relief programs affected reimbursement payments for 2014. Applicants were eligible for 2014 reimbursement payments if their income did not exceed $84,289 for 2013 and $70,000 for 2014, provided they met all the other program requirements. Applicants whose income was over $70,000 but was $85,553 or less can establish their eligibility for future reimbursements by filing an application by the due date. This also ensures the Division will mail them applications for 2015.

All property tax relief program information provided here is based on current law and is subject to change.

Last Updated: Tuesday, 07/14/15

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