All property tax relief program information provided here is based on current law and is subject to change.
The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence (main home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.
The state has begun mailing out the applications for the 2022 Senior Freeze (Property Tax Reimbursement) to senior citizens and disabled residents who may be eligible for the program. The deadline for filing applications is October 31, 2023. If you qualify and would like to enroll for the first time, please call the Senior Freeze Hotline: at 1 (800) 882-6597, or visit the Division of Taxation website here.
Applicants must document the amount of property taxes due and paid on their principal residence (main home):
- First-time applicants will do this by completing Form PTR-1A, Homeowners Verification of 2021 and 2022 Property Taxes;
- Applicants who received a 2021 reimbursement will complete Form PTR-2A, Homeowners Verification of 2022 Property Taxes.
New for Tax Year 2022, eligible applicants can now file their PTR-1 and PTR-2 applications online.