2020 Senior Freeze (Property Tax Reimbursement) Program

Seal of New Jersey

While nobody likes tax increases, Senior Citizens and Disabled Citizens who meet the following qualifications can apply for the NJ Property Tax Reimbursement Senior Freeze Program. This program reimburses the property owner for the increase in taxes calculated from the base tax year.  The base tax year is the first year you apply for and are eligible for the program. While the Senior Citizen must still pay their taxes, the net effect is a zero increase once their reimbursement check is received.  This is a very valuable program.  The deadline is November 1, 2021. So, if you are a Senior or Disabled Citizen not already participating in the program, please call the State at 800-882-6597 for further information.

  • You must have been age 65 or older as of December 31, 2019 OR receiving Federal Social Security disability benefits on or before December 31, 2019 and December 31, 2020; and
  • You must have lived in NJ continuously since December 31, 2009 as either a homeowner or a renter; and
  • You must have owned and lived in your current home on or before December 31, 2016 and you must still own and live in your home on December 31, 2020; and
  • You paid the full amount of the 2019 property taxes due on your home by June 1, 2020, and paid the 2020 property taxes by June 1, 2021; and
  • Your total annual income must have been less than $91,505 for 2019 and $92,969 or less for 2020

For more information about State Property Tax Relief Programs, including eligibility criterion and potential deduction or credit amounts, please visit the Division of Taxation’s website:https://www.state.nj.us/treasury/taxation/ptr/index.shtml or call 800-882-6597