Senior Freeze Property Tax Reimbursement

Posted: July 19, 2022

The deadline for homeowners to file 2021 Senior Freeze (Property Tax Reimbursement) applications is October 31, 2022.

This program reimburses eligible senior citizens and disabled persons for property tax increases. The amount of the reimbursement, according to the state, is the difference between the amount of property taxes that were due and paid for the “base year” (the first year that you met all the eligibility requirements) and the amount due and paid for the current year for which you are applying for the reimbursement, provided the amount paid for the current year was greater.

2021 Eligibility Requirements

Age/Disability
You (or your spouse/civil union partner) were:

• 65 or older on December31, 2020; or
• Actually receiving federal Social Security disability payments (not benefit payments received on behalf of someone else) on or before December 31, 2020, and through December 31, 2021.

Residency
You lived in New Jersey continuously since December 31, 2010, or earlier, as either a homeowner or a renter.

Home Ownership*
Homeowners: You owned and lived in your home since December 31, 2017, or earlier (and you still owned and lived in that home on December 31, 2021).

Mobile Homeowners: You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned since December 31, 2017, or earlier (and still lived in that home/leased the site on December 31, 2021).

Exception: 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. More information.

Property Tax/Site Fees
Homeowners: The 2020 property taxes due on your home must have been paid by June 1, 2021, and the 2021 property taxes must have been paid by June 1, 2022.

Mobile Homeowners: Your site fees must have been paid by December 31 of each year respectively.

Income Limits
Your total annual income (combined if you were married or in a civil union and lived in the same home) for 2020 was $92,969 or less and for 2021 was $94,178 or less.

*Life Estate (Life Tenancy) You are considered the owner of the property if you have life estate rights or hold a lease for 99 years or more. You must include with your application a copy of an official document (e.g., deed, lease, etc.) establishing your right to occupy the property.

If you have additional questions about the Senior Freeze (Property Tax Reimbursement) Program, please refer to the contact information below:

• Senior Freeze Infoline: 1-800-882-6597 to check the status of a filed application, order an application, and ask questions.
• Automated Infoline: 1-800-323-4400 to listen to prerecorded information.
• Online
• Email: .(JavaScript must be enabled to view this e-mail address) for general information.
• Deaf, hard of hearing, deafblind, or those with a speech disability, visit njrelay.com or call 711.