Note: Reduction in Income Limitation:
For application year 2017, the State Budget (FY2019) set the following qualifications for Senior Freeze payments: Only applicants whose 2017 income did not exceed $70,000 (the original limit was $87,268) were eligible as long as they met all the other requirements.
You may be eligible for a reimbursement if you met all the following requirements for each year from the base year through the application year. (The current year is 2017.)
You (or your spouse/civil union partner) were:
|Residency||You lived in New Jersey continuously for at least the last 10 years, as either a homeowner or a renter.|
|Home Ownership||Homeowners. You owned and lived in your current home for at least the last 3 years.
Mobile Home Owners. You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned for at least the last 3 years.
|Homeowners.You paid the full amount of the property taxes due on your home.
Mobile Home Owners.You paid the full amount of mobile home park site fees due.
|Income Limit||You met the income limits.|
You are not eligible for a reimbursement on:
- A vacation home or second home; or
- Property that you rent to someone else; or
- Property that consists of more than four units; or
- Property with four units or less that contains more than one commercial unit.
You also are not eligible if you:
- Are completely exempt from paying property taxes on your home; or
- Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality.
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) establishing your right to occupy the property.