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Beginning with the 2023 filing season, the law: Increases the income limit for the program to $150,000; and. Eliminates the requirement that an applicant must be a New Jersey resident for 10 consecutive years.
Applicants must be New Jersey residents for at least 10 years, and lived in the home for which reimbursement is claimed for the last 3 years, and must meet certain income limits. Applicants must meet all requirements for both base year (year applicant first became eligible) and reimbursement year.
NJ Taxation The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence (main home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.
An annual $250 deduction from real property taxes may be granted for the dwelling of a qualified senior citizen, disabled person or their surviving spouse. What is Needed to Qualify?
Form PTR-1 is for applicants who are filing for a reimbursement the first time (or who filed an application the previous year that we denied because the applicant did not meet all the eligibility requirements).
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How to File: Homeowners will be mailed applications after the end of the income tax filing season in April, and they will apply for their rebates either online at: .state.nj.us/treasury/taxation/ or by phone at 1-877-658-2972 (toll-free within NJ, NY, PA, DE, and MD) or 609-826-4288 (anywhere).

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