NJ Division of Taxation - Senior Freeze (Property Tax Reimbursement)

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class="row justify-content-center"> <div class="col-xl-12 col-lg-12 col-md-12 col-sm-12"> <table class="table table-bordered table-hover table-striped"> <tbody> <tr> <td><strong>Age/Disability</strong></td> <td><a href="../pdf/other_forms/sales/a3730.pdf" target="_blank"></a> <p>You (or your spouse/civil union partner) were:</p> <ul> <li>65 or older on December 31, 2022; <strong>or</strong></li> <li>Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2022.</li> </ul></td> </tr>  <tr> <td><strong>Home Ownership</strong></td> <td><p><strong>Homeowners.</strong> You owned and lived in your home since December 31, 2019, or earlier (and you still owned and lived in that home on December 31, 2023).</p> <p><strong>Mobile Home Owners.</strong> 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 (and still lived in that home/leased the site on December 31, 2023).</p> <strong>If you moved</strong> 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 <a href="ptr2year.shtml">Requirements for Resuming Eligibility</a> for more information.</td> </tr> <tr> <td><strong><strong>Property Taxes/ Site Fees</strong></strong></td> <td><p><strong>Homeowners. </strong>The 2022 <a href="defin.shtml">property taxes</a> due on your home must have been paid by June 1, 2023, and the 2023 property taxes must be paid by June 1, 2024. </p> <p><strong>Mobile Home Owners.</strong> Your <a href="defin.shtml">site fees</a> must have been paid by December 31 of each year respectively.</p></td> </tr> <tr> <td><strong>Income Limit</strong></td> <ul> <td><p><a href="income.shtml">Your total annual income</a> (combined if you were married or in a civil union and lived in the same home) was: <li>2022 – $150,000 or less; and</li> <li>2023 – $163,050 or less</li> <p>See <a href="../pdf/ptr/incomehistory.pdf" target="_blank">Income Limits History</a> <i class="fa fa-file-pdf text-pdf"></i> for past years’ income limit amounts. </ul> </p> </td> </tr> </tbody> </table> <p>You are not eligible for a reimbursement on:</p> <ul> <li>A vacation home or second home;</li> <li>Property that you rent to someone else;</li> <li>Property that consists of more than four units; <strong>or</strong></li> <li>Property with four units or less that contains more than one commercial unit.</li> <li>Are completely exempt from paying property taxes on your home; <strong>or</strong></li> <li>Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality.</li> </ul> <p><strong>Life Estate (Life Tenancy)</strong>. 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) establishing your right to occupy the property.</p> </div> </div> </div> </div> </div> </div> </div> <div align="center"><br> Last Updated: Wednesday, 02/07/24 </div> <footer class="footer site" > <div class="container-fluid background-footer-content"> <div class="row x-no-gutters justify-content-center my-3"> <div class="col-lg-8 col-xl-8"> <div class="card-deck"> <div class="card text-center border-white" style="background-color: #284259"> <a href="//www.state.nj.us/treasury/business.shtml"><img src="//www.state.nj.us/treasury/assets/img/biz-mobile-footer.jpg" alt="Biz Mobile Solutions" class="rounded img-fluid max-width"/></a> </div> <div class="card text-center"> <a href="//nj.gov/treasury/public_finance/p3.shtml"><img src="//www.state.nj.us/treasury/assets/img/p3.jpg" alt="P3" alt="Public Private Partnership P3" class="rounded img-fluid max-width"/></a> </div> <div class="card text-center"> 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NJ Division of Taxation - Senior Freeze (Property Tax Reimbursement) | Eligibility Requirements