NJ Senior Freeze: How to Apply and Qualify
A clear guide to the NJ Senior Freeze. Understand how the property tax reimbursement works and follow the process for establishing and maintaining your benefit.
The New Jersey Senior Freeze Program provides a reimbursement to eligible senior citizens and disabled individuals for increases in property taxes on their main home. This state-funded initiative is designed to help offset the financial pressure of rising property taxes for those on a fixed income. This is a reimbursement program, meaning you must first pay your property taxes in full. The program then refunds the difference between your current year’s property tax amount and the amount from your established “base year,” effectively freezing your property tax obligation at that earlier level.
Eligibility Requirements for the Senior Freeze
To qualify for the Senior Freeze, applicants must satisfy criteria related to age, residency, and income. For an application filed in 2025, you or your spouse/civil union partner must have been 65 or older by December 31, 2023, or have been receiving Social Security disability benefits on or before that date. The program is open to those who own their home, including owners of mobile homes located in a mobile home park.
The residency rules require that you have lived in New Jersey continuously for at least the last three years and have owned and lived in your current home since December 31, 2020, or earlier. You must also continue to live in that home as your principal residence through the end of the application year. These timelines are strict and are verified as part of the application process.
Eligibility also requires meeting the income limits for two consecutive years. For applications filed in 2025, your total annual income for 2023 must have been $163,050 or less, and your total annual income for 2024 must be $168,268 or less. The state defines income broadly to include sources like Social Security benefits, pensions, wages, interest, dividends, and IRA distributions. Finally, your property taxes for both years must have been paid in full by their respective due dates.
Information and Forms for Application
As of 2025, first-time and previous filers will use the new Property Tax Relief Application, Form PAS-1. This form consolidates the application for the Senior Freeze, ANCHOR, and the new Stay NJ program. The Stay NJ program provides a separate property tax credit of up to $6,500 for senior homeowners with an income below $500,000. The state will automatically use your single application to determine your eligibility for all three programs.
Before filling out the form, you should gather specific documents and information, including:
- Social Security numbers for yourself and your spouse
- Proof of your birth date
- Documentation of any disability status if you are under 65
- Residency dates for both the state and your current home
While the new combined application no longer requires you to submit proof of property taxes paid, having your tax bills for your base year and the current year is useful for your records.
The official Form PAS-1 can be filed online or through a paper application mailed to eligible residents. The New Jersey Division of Taxation began mailing these forms in early 2025. If you need a form, you can contact the Division of Taxation’s information line. For those who previously established a Senior Freeze base year, that information will be pre-printed on the form.
The Application and Reimbursement Process
The application can be filed online through the state’s portal or mailed to the address provided in the application booklet. The deadline for submitting the 2024 application is October 31, 2025. It is advisable to file well before the deadline to allow for processing time and to address any potential issues that may arise.
After submission, the New Jersey Division of Taxation processes the application. Payments for the Senior Freeze portion of the relief are scheduled to begin on July 15, 2025, and will continue on a rolling basis. The state will send a letter explaining the benefit amounts calculated for each program—Senior Freeze, ANCHOR, and Stay NJ—for which you qualify. This new combined process means you no longer have to calculate your own reimbursement amount.
The reimbursement is the difference between your current year’s property tax amount and your established base year tax amount. For example, if your base year tax was $5,000 and your current year tax is $5,500, your reimbursement would be $500.
Maintaining Your Senior Freeze Status
Because the Senior Freeze is an annual program, you must re-apply each year to continue receiving the benefit. Each year, the state will mail you the combined Form PAS-1 for all eligible property tax relief programs. You must complete and return this form by the annual deadline to remain in the program.
Your eligibility depends on meeting the income limits for the given year. If your income exceeds the maximum threshold for one year, you will become ineligible for a reimbursement for that year. However, if you received a reimbursement for the prior year and met all other eligibility requirements, you may qualify for a one-time exemption that allows you to retain your base year for future applications. This action does not permanently remove you from the program. If your income falls back within the qualifying limits in a subsequent year, you can reapply.
If you become ineligible for any reason, such as moving, having excess income, or failing to file an application for a year, you may need to establish a new base year when you re-qualify. This would mean your property taxes would be frozen at a newer, likely higher, amount.