Property Tax Reimbursement (Senior Freeze)
The New Jersey Property Tax Reimbursement (PTR) program, also known as Senior Freeze, is designed for eligible seniors and individuals with disabilities to reimburse them for any property tax increases. The core of this program is to “freeze” your property taxes at the amount paid during your first year of eligibility (Base Year Amount) by refunding any taxes paid above that level.
Eligibility
- Age and Disability:
- Must be 65 or older as of December 31 of the tax year.
- Must be receiving Social Security Disability benefit payments or Railroad Retirement Disability benefit payments from the Social Security Administration (SSA) on your own behalf; cases where you receive benefits on behalf of someone else are excluded.
- Residency Requirement: Must have owned and lived in the same home as your principal residence in New Jersey for at least 3 years, including the application year.
- Property Tax Payment: Property taxes for each year of application must be paid in full.
- Immigration status is not a requirement as long as you have an ITIN for tax purposes.
Income Limits
*Definition of Income: Based on Gross Income, which includes Social Security, pensions, IRA withdrawals, and all other sources of income.
How to Apply
Seniors can apply easily through the PAS-1 Integrated Application.
- New Applicants (PTR-1): First-time applicants must submit income and tax information for the past two years to establish their “Base Year.”
- Previous Recipients (PTR-2): The State will mail a pre-printed application containing your information.
- Integrated Portal: The government does not automatically submit your application. You must apply manually every year—either online or by mail—using the PAS-1 integrated application form to ensure you are reviewed for Senior Freeze as well as other senior benefits (Stay NJ, ANCHOR).
- Deadline: Generally, the application closes between late October and early November each year.
- Payment Timeline: Generally, payments are issued sequentially starting from July 15, depending on the timing of the application.
Key Considerations
- Interaction with Stay NJ: Stay NJ is applied after the Senior Freeze and ANCHOR benefits are first calculated. The Stay NJ amount is adjusted to ensure that the combined total of all three benefits does not exceed 50% of the property tax (up to a $6,500 limit).
- Moving: If you move within New Jersey, you must meet the 3-year ownership and residency requirements at your new home before you can apply again. A new “Base Year” will be established.
- Multi-Unit Properties: Your property must not exceed 4 units, and you must occupy one of the units yourself. Properties with more than one commercial unit are excluded.
Contact
- NJ Division of Taxation Official Hotline: 1-800-882-6597
- AWCA provides counseling free of charge (201-862-1665 / info@awcanj.org)
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