New Jersey State Rebate (Property Tax Reimbursement)

There are two separate and distinct property tax relief programs available to New Jersey homeowners:

  1. Senior Freeze Program
  2. Homestead Benefit Program

Senior Freeze (Property Tax Reimbursement) Program

Forms are sent out by the State in late February/early March. For information call 800-882-6597 or to visit the NJ Division of Taxation website for information and downloadable forms.

Note: For residents who did not receive a prior year’s reimbursement or Form PTR-2 for residents who did receive a prior year’s reimbursement.

Purpose

This program is designed to freeze the burden of increasing real estate taxes for qualified applicants by establishing a base year of eligibility and comparing that “base” with any subsequent year, the difference to be refunded by the State annually. Eligibility must be continuous otherwise a new base year must be established.

Qualifications

Qualifications are as follows:

  • Must make application annually with the State of New Jersey;
  • Homeowners age 65 or older or receiving Federal Social Security Disability Benefits and who paid property taxes on their principal residence in New Jersey;
  • Applicants must be NJ residents for at least 10 years, and living in their current home for the last 5 years;
  • Applicant must meet certain income limits for both the “base year” (year applicant first became eligible) and the application year. Income requirements are set by the State annually;
  • Property taxes must be paid in full for the years applied for by June 1st of the following year.

More Information

For more information call 800-882-6597.

The Homestead Benefit Program

Forms are sent out by the State in mid-April. For information call 888-238-1233.

Qualifications

  • General qualifications are as follows:
  • Must make application annually with the State of New Jersey;
  • Own and occupy a home in NJ that was their principal residence on October 1 of the pre-tax year;
  • Have gross income under the minimum threshold set by the State (the threshold changes periodically based on the State Budget);
  • You must have had property taxes which were due and paid on the property within the year applied for.
  • Checks are no longer issued by the State. A credit will be applied against the qualified applicants tax account.

More Information

For detailed qualifications and additional information visit the NJ Division of Taxation website.