This Information was taken off the NJ Division of Taxation Website. To view, go to: https://www.nj.gov/treasury/taxation/ptr/
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 (primary home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.
Eligibility requirements, including income limits, and benefits available for all property tax relief programs are subject to change by the State Budget.
2023 Applications
We began mailing Senior Freeze applications on February 12, 2024. If you do not receive your booklet by late March, you may contact us.
First-time filers or those who must reestablish a base year may print the PTR-1 application and/or instructions.
2023 Filing Deadline
The deadline for 2023 application is October 31, 2024.
2023 Payment Schedule
We will begin issuing 2023 payments to qualified applicants in July. For more information, choose the “Calculation and Payment Schedule” button below.
Important Program Changes
Beginning with the 2023 filing season, new legislation increased the income limit for the program to $150,000 for Tax Year 2022, benefitting those filing the 2023 PTR-1. The law also eliminated the requirement that an applicant must be a New Jersey resident for 10 consecutive years to be eligible for the program.
The Division eliminated the requirement for many PTR-2 filers to include proof of property taxes paid with the application. PTR-2 filers who are not residents of co-ops or continuing care retirement facilities are not required to submit proof of the amount of property taxes due and paid, but may be asked to provide documentation at a later time.
Last modified: October 16, 2024