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Senior Freeze Program | New Jersey Division of Taxation

Reimburses eligible senior citizens and individuals with disabilities for property tax or mobile home park site fee increases on their principal residence.

Physical Address

Hours

Website is available 24 hours a day, 7 days a weekOffice Hours: Mon - Fri 8:30 am - 5:30 pm, excluding state holidays

Voice

800-882-6597

Alternate Phone Hotline

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).

Fee

No application fee.

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

Service area

NJ

Agency info

New Jersey Division of Taxation

Provides regional information centers and a senior freeze program. Also operates various other tax-related programs sevices for the public.