New Jersey Property Tax Reimbursement “Senior Freeze” Program. Change in 2017 Income Eligibility Amount.

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.

2017 Eligibility Requirements Last Updated: Tuesday, 07/10/18

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:

  • 65 or older;


  • Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else).
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.

Property Taxes/
Site Fees
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.