Senior Freeze Program | New Jersey Division of Taxation
Resource Name:Senior Freeze Program | New Jersey Division of Taxation
Eligibility
To qualify, you (or your spouse/civil union partner) must meet the following criteria:
- Age or Disability:
- You were 65 or older as of December 31, 2022, or
- You were receiving federal Social Security disability benefit payments (not payments received on behalf of someone else) on or before December 31, 2022.
- Homeowners:
- You owned and lived in your home since December 31, 2019, or earlier.
- You still owned and lived in that home as of December 31, 2023.
- The 2022 property taxes on your home were paid by June 1, 2023.
- The 2023 property taxes must be paid by June 1, 2024.
- 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, 2019, or earlier.
- You still lived in that home and leased the site as of December 31, 2023.
- Site fees must have been paid by December 31 of each respective year.
- Moving Between Properties:
- If you moved within New Jersey and received a reimbursement for your previous residence for the last full year you lived there, you may qualify for an exception to reapplying for the Senior Freeze Program.
- For details, visit Requirements for Resuming Eligibility
Required documents
Completed application
Hours
Website is available 24 hours a day, 7 days a week
Office Hours: Mon - Fri 8:30 am - 5:30 pm, excluding state holidays
Application process
Visit website to apply online before the deadline for the applicable tax year. Individuals must file application (Form PTR-1 or PTR-2).
Fees
No application fee.
Service area
NJ
Reimburses eligible senior citizens and individuals with disabilities for property tax or mobile home park site fee increases on their principal residence.