Senior Freeze Program

Property Tax Reimbursement (Senior Freeze)
General Eligibility Requirements 

The amount appropriated in the State Budget for property tax relief programs, may affect eligibility requirements, including income amounts, and benefits available under this program. 

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 2016.)

Age/Disability	You (or your spouse/civil union partner) were: 65 or older; or 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 are also 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. 

Note: The amount appropriated in the State Budget for property tax relief programs affected reimbursement payments for 2015. Applicants were eligible for 2015 reimbursement payments if their income did not exceed $85,553 for 2014 and $70,000 for 2015, provided they met all the other requirements. The proposed appropriation for property tax relief programs would also affect eligibility for 2016 reimbursements.

The amount appropriated in the State Budget for property tax relief programs, may affect eligibility requirements, including income amounts, and benefits available under this program. Source: NJ Department of Treasury