Governor Chris Christie • Lt. Governor Kim Guadagno  
The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page

Property Tax Reimbursement (Senior Freeze)
2016 Requirements for Resuming Eligibility
After a Change of Principal Residence

Filing deadline for 2016 Senior Freeze (PTR) Applications extended to October 17, 2016

You may be eligible for a 2016 reimbursement if you met all the following requirements:

Previous Eligibility

  If you moved to the home for which you are filing a 2016 application between:

  January 1, 2013, and December 31, 2013, you must have applied and been eligible for a 2012

  January 1, 2014, and December 31, 2014, you must have applied and been eligible for a 2013


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

  • 65 or older as of December 31, 2015; or
  • Actually receiving Federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2015, and on or before December 31, 2016.


 You lived in New Jersey continuously since December 31, 2005, or earlier as either a homeowner or a renter.

Current Home Ownership

You owned and lived in your current home since December 31, 2014, or earlier (and you still
  owned and lived in that home on December 31, 2016).

  Mobile Home Owners. You leased a site in a mobile home park where you placed a manufactured or mobile
  home that you own since December 31, 2014, or earlier (and you still lived at that site on December 31, 2016).

Property Taxes/
Site Fees

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

  • For 2015 by June 1, 2016, and
  • For 2016 by June 1, 2017.

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

  • For 2015 by December 31, 2015, and
  • For 2016 by December 31, 2016.

Income Limit
Your total annual income (combined if you were married or in a civil union and lived in the same home) was:
  • 2015 — $87,007 or less; and
  • 2016 — $87,007 or less.

To apply for a reimbursement you must file Form PTR-1 and enclose Form PTR-1C, Verification of Change of Principal Residence.
Form PTR-1C is not available on this website. Call the Property Tax Reimbursement Hotline (1-800-882-6597) or visit a Regional Information Center to obtain a copy of this form, or if you have questions about your eligibility for the 2015 reimbursement.

Note: For 2015 the amount appropriated for property tax relief programs in the State Budget affected reimbursement payments. Only applicants filing Form PTR-1 whose 2014 income did not exceed $85,553 and whose 2015 income did not exceed $70,000 (the original limit was $87,007) were eligible to receive reimbursement payments for 2015, provided they met all the other requirements.

Last Updated: Tuesday, 02/07/17

Taxation: Home | Site Index | Site Help | Legislature | Judiciary | Revenue | IRS | Other Tax Links | Glossary
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification