New Jersey offers the Senior Freeze (Property Tax Reimbursement) Program to assist seniors and disabled individuals with rising property taxes. This initiative reimburses eligible residents for property tax increases, providing financial relief to those who need it most.
If you haven’t filed for your check for the 2023 tax year, there is still time, as the NJ Senior Freeze due date is October 31, 2024.
Senior Tax Freeze and How to Get the Check for Property Taxes
The Senior Freeze Program, officially known as the Property Tax Reimbursement Program, is designed to help eligible seniors and disabled persons by reimbursing them for the difference between the amount of property taxes paid in the “base year” and the amount paid in the current year. This program effectively “freezes” the property taxes at the base year amount, providing reimbursement for any subsequent increases.
To get the property tax check, you must meet the eligibility requirements and complete the application correctly. You can file by mail or apply for the NJ Senior Freeze online. To be sure you qualify, you can take the New Jersey Treasury’s online quiz.
Note: Direct deposit is not possible. The NJ Senior Freeze checks will be mailed.
Eligibility Requirements
To qualify for the Senior Freeze Program, applicants must meet several criteria:
- Age/Disability: Applicants must be at least 65 or receiving Social Security disability benefits.
- Residency: Applicants must have lived in New Jersey continuously for at least the last 10 years and must have owned and lived in their current home for at least the previous three years.
- Income: For the tax year 2022, the total annual income limit is $150,000, an increase from previous years due to new legislation to broaden the program’s reach.
- Property Taxes: Applicants must have paid the full property taxes due on their home.
Application Process
The application process for the Senior Freeze Program involves several steps:
- Obtain the Application: Applications are typically mailed to eligible residents on February 12, 2024. First-time filers or those reestablishing a base year can print the PTR-1 application and instructions from the New Jersey Division of Taxation website or file online.
- Complete the application: Applicants must provide detailed information about their income, residency, and property taxes. The PTR-2 form is used for returning applicants.
- Submit the Application: The completed application must be submitted by October 31, 2024. Applicants can submit their forms electronically or by mail.
Payment Schedule
The Senior Freeze Program payments are issued based on the date the application is filed. Here’s the payment schedule for 2023:
- Applications filed before May 1, 2024: Checks will be issued by July 15, 2024.
- Applications filed between May 1 and June 1, 2024: Checks will be issued by September 1, 2024.
- Applications filed between June 2 and September 1, 2024: Checks will be issued by November 1, 2024.
- Applications filed between September 2 and November 1, 2024: Checks will be issued by December 1, 2024.
Calculating the Reimbursement
The reimbursement amount is calculated based on the difference between the property taxes paid in the base year and those paid in the current year. For homeowners, the formula is as follows:
Reimbursement Amount = Current Year Property Taxes − Base Year Property Taxes
For mobile homeowners, the calculation is slightly different, based on 18% of the annual site fees paid.
Example Calculations
- Homeowners: If you paid $5,000 in property taxes in the base year and $6,000 in the current year, your reimbursement amount would be $1,000.
- Mobile Home Owners: If you paid $2,000 in site fees in the base year and $2,500 in the current year, your reimbursement amount would be 18% of the difference, which is $90.
How do I check my NJ Senior Freeze Status to get my Check?
There are different ways you can check your senior freeze status. These include;
- Calling the info line: 1-800-882-6597 (This line can be called to check the status of a filed application, order an application, and ask questions.
- Automated info line to listen to pre-recorded information: 1-800-323-4400
- Online: nj.gov/taxation
- Email: nj.taxation@treas.nj.gov for general information
- In-person: Go to nj.gov/taxation, click Contact Us, and click visit.
- Those with hearing issues, who are deafblind, or who have a speech disability should call 711 or visit njrelay.com.
