NJ Division of Taxation - 2015 Property Tax Reimbursement(Senior Freeze)

Governor Chris Christie • Lt. Governor Kim Guadagno

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Property Tax Reimbursement (Senior Freeze)
2015 Requirements for Resuming Eligibility
After a Change of Principal Residence

Filing deadline for 2015 Senior Freeze (PTR) Applications extended to October 17, 2016

You may be eligible for a 2015 reimbursement if you met all the following requirements:

Previous Eligibility	If you moved to the home for which you are filing a 2015 application between: January 1, 2012, and December 31, 2012, you must have applied and been eligible for a 2011 reimbursement. January 1, 2013, and December 31, 2013, you must have applied and been eligible for a 2012 reimbursement.
Age/Disability	You (or your spouse/civil union partner) were: 65 or older as of December 31, 2014; or Actually receiving Federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2014, and on or before December 31, 2015.
Residency	You lived in New Jersey continuously since December 31, 2004, or earlier as either a homeowner or a renter.
Current Home Ownership	Homeowners. You owned and lived in your current home since December 31, 2013, or earlier (and you still owned and lived in that home on December 31, 2015). 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, 2013, or earlier (and you still lived at that site on December 31, 2015).
Property Taxes/ Site Fees	Homeowners. You paid the full amount of the property taxes due on your home: For 2014 by June 1, 2015, and For 2015 by June 1, 2016. Mobile Home Owners. You paid the full amount of mobile home park site fees due: For 2014 by December 31, 2014, and For 2015 by December 31, 2015.
Income Limit	Your total annual income (combined if you were married or in a civil union and lived in the same home) was: 2014 — $85,553 or less; and 2015 — $70,000 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 office to obtain a copy of this form, or if you have questions about your eligibility for the 2015 reimbursement.

Note: The amount appropriated in the State Budget for property tax relief programs affected reimbursement payments for 2015. Applicants are eligible for 2015 reimbursement payments if their income did not exceed $85,553 for 2014 and $70,000 for 2015, provided they met all the other requirements. Applicants whose income was over $70,000 but was $87,007 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 2016.

Last Updated: Friday, 07/08/16

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Property Tax Reimbursement (Senior Freeze) 2015 Requirements for Resuming Eligibility After a Change of Principal Residence

Property Tax Reimbursement (Senior Freeze)
2015 Requirements for Resuming Eligibility
After a Change of Principal Residence