The State of New Jersey has a program through the Department of Treasury’s Division of Taxation named “Senior Freeze”. It is designed to help senior homeowners manage increases in their property taxes.
The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence. To qualify, you must meet all the eligibility requirements for each year from the base year through the application year (the current application year is 2018).
Age/Disability | You (or your spouse/civil union partner) were: 65 or older; or Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else). |
Residency | You lived in New Jersey continuously since December 31, 2007, or earlier, as either a homeowner or a renter. |
Home Ownership | Homeowners. You owned and lived in your home since December 31, 2014, or earlier (and you still owned and lived in that home on December 31, 2018). Mobile Home Owners. You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned since December 31, 2014, or earlier (and still lived in that home/leased the site on December 31, 2018). If you moved from one New Jersey property to another and received a reimbursement for your previous residence for the last full year you lived there, you may qualify for an exception to re-applying to the Senior Freeze Program. Visit Requirements for Resuming Eligibility for more information. |
Property Taxes/ Site Fees | Homeowners. 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;
- Property that you rent to someone else;
- Property that consists of more than four units; or
- Property with four units or less that contains more than one commercial unit.
- 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.
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