How to apply for Senior Freeze — Property Tax Reimbursement (PTR)

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.

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

What to say when you call

"Hello, I'm calling to ask about Senior Freeze — Property Tax Reimbursement (PTR). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may 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) — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Confirm you meet the basic requirements: age 65 or older (or receiving Social Security disability benefits), lived in New Jersey for at least 10 years, and owned and lived in your current home for at least 3 years.
2. Gather your proof of age or disability — such as a birth certificate or Social Security award letter.
3. Collect proof of New Jersey residency spanning at least 10 years and proof of homeownership (or mobile-home occupancy) for at least 3 years.
4. Pull together your property tax bills — both your current-year bill and your base-year bill (the first year you qualified).
5. Gather proof of all household income from all sources for all members of your household.
6. Choose your form: use Form PTR-1 if this is your first time applying, or Form PTR-2 if you have applied before. Apply online or call 1-800-882-6597 for assistance.
7. Submit your completed application and all supporting documents by October 31 of the current year.

What to expect: After submitting, the New Jersey Division of Taxation will review your application and documents. Processing times vary, so contact the agency at 1-800-882-6597 for an estimate on your specific case. If approved, you will receive a reimbursement check for the difference between your base-year property taxes and your current-year taxes. Because this program renews every year, you will need to reapply annually — watch for Form PTR-2 to arrive in the mail each year as a returning applicant. If you also qualify for the ANCHOR benefit, applying for both programs together can provide the most complete property-tax relief available to New Jersey homeowners.

Renewals

annual