Benefits · Tax Relief
How to apply for Senior Freeze — Property Tax Reimbursement (PTR)
New Jersey Department of the Treasury, Division of Taxation — administers the Senior Freeze property tax reimbursement
Who it's for
The Senior Freeze (PTR) reimburses NJ residents age 65+ (or receiving Social Security disability) for any property tax increases above their personal 'base year' (the year they first qualified). Income limit (2026): $163,050 (combined household, all sources except certain exclusions). Must have owned and lived in the home at least 3 years, paid full property taxes, and lived in NJ at least 10 years. Mobile-home residents qualify (18% of site fees treated as taxes). Apply by October 31 each year using Form PTR-1 (first-time) or PTR-2 (returning). Apply via nj.gov/treasury/taxation/ptr or call 1-800-882-6597. NJ has one of the highest property taxes in the US — the Senior Freeze is uniquely valuable here.
Generous income ceiling ($163,050). Most NJ homeowner seniors with stable income qualify. Combine with ANCHOR for full property-tax relief. NJ has the highest average property taxes in the US — this program is uniquely valuable here.
What you'll need
- Proof of age 65+ (or SS disability)
- Proof of NJ residency at least 10 years
- Proof of homeownership at least 3 years (or mobile home)
- Property tax bills (current + base year)
- Proof of all household income
Where to apply
Apply online: official application
By phone: 1-800-882-6597
Renewals
annual
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.