Property Tax Reimbursement (Senior Freeze)


New Jersey



Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



The state reimburses to the taxpayer the difference between the amount of property tax paid in the base year (i.e. first year of meeting all eligibility requirements) and the amount paid in the current year. The calculation of the reimbursement uses the gross amount of property taxes before deducting any senior citizen and/or veteran's property tax deductions the applicant receives. Applications must be made annually to the State Department of the Treasury. Applications for the 2018 Senior Freeze must be made by 31 October 2019.

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type


Characteristics of Eligible Property

Eligible properties include multiple-family buildings with up to 4 units with no more than 1 commercial unit, as well as mobile homes. Vacation homes are not eligible.

Eligibility Criteria




Income Ceiling

Description of Eligibility Criteria

Applicants must be at least 65 years of age in the year prior to the benefit, or must be receiving Federal Social Security disability benefits. In 2018, the applicant must be the owner of the homestead or a manufactured or mobile home or a lessee of a site in a mobile home park and have lived in the home since 31 December 2014, and continuously in the state since 2007. Eligible claimants are only entitled to receive payments on one homestead within the state in the same tax year. Current and prior year property taxes must have been paid in full by 1 June of that year. In 2018, income limit is based on 2017 and 2018 income. The limit for both married and single individuals is $87,268 in 2017 and $89,013 in 2018. Applicants must meet all of the eligibility requirements for 2 consecutive years in order to be eligible. For seniors and disabled homeowners who move to another home within New Jersey, an eligible claimant in a previous tax year can qualify as an eligible claimant beginning in the second full tax year following the move to another homestead, despite not meeting the 3-year minimum residency and ownership requirements.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state reimburses the homeowner directly.

Record ID



Income eligibility limits shall increase annually by the maximum Social Security benefit cost of living increase. The director shall adopt new income limits annually by notice or regulation. Total income includes Social Security benefit and other retirement income.


N.J. Rev. Stat. § 54:4-8.67 ~ § 54:4-8.75 (in effect for 2019)
New Jersey Department of the Treasury Senior Freeze Application and Information Packet, 2018 for filing in 2019
[ accessed 12/21/2020]
View Archived Source

Senior Freeze (Property Tax Reimbursement) Income Limit History
[ Accessed 12/21/2020]
View Archived Source
New Jersey Department of the Treasury Website for Senior Property Tax Reimbursement (Senior Freeze)
[ Accessed 05/30/2018]
View Archived Source

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