NJ Division of Taxation - Senior Freeze (Property Tax Reimbursement) – 2017 Requirements for Resuming Eligibility After a Change of Principal Residence

Eligibility requirements, including income limits, and benefits available under this program are subject to change by the State Budget.

You may be eligible for a 2017 reimbursement if you met all the following requirements:

Previous Eligibility	If you moved to the home for which you are filing a 2017 application between: January 1, 2014, and December 31, 2014; you must have applied and been eligible for a 2013 reimbursement. January 1, 2015 and December 31, 2015; you must have applied and been eligible for a 2014 reimbursement.
Age/Disability	You (or your spouse/civil union partner) were: 65 or older as of December 31, 2016; or Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2016, and on or before December 31, 2017.
Residency	You lived in New Jersey continuously since December 31, 2006, or earlier as either a homeowner or a renter.
Current Home Ownership	Homeowners. You owned and lived in your current home since December 31, 2015, or earlier (and you still owned and lived in that home on December 31, 2017). 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, 2015, or earlier (and you still lived at that site on December 31, 2017).
Property Taxes/ Site Fees	Homeowners. You paid the full amount of the property taxes due on your home: For 2016 by June 1, 2017, and For 2017 by June 1, 2018. Mobile Home Owners. You paid the full amount of mobile home park site fees due: For 2016 by December 31, 2016, and For 2017 by December 31, 2017.
Income Limit	Your total annual income (combined if you were married or in a civil union and lived in the same home) was: 2016 – $87,007 or less; and 2017– $87,268 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 Senior Freeze Hotline (1-800-882-6597) to obtain a copy of this form, or if you have questions about your eligibility for the 2017 reimbursement.

Note: For 2016, the State Budget set the following qualifications for Senior Freeze payments: Only applicants whose 2016 income did not exceed $70,000 (the original limit was $87,007) were eligible as long as they met all the other requirements. The upcoming State Budget may apply similar limitations for 2017.

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

Last Updated: Thursday, 03/01/18

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Senior Freeze (Property Tax Reimbursement) – 2017 Requirements for Resuming Eligibility After a Change of Principal Residence

Division of Taxation

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