Beginning with the 2023 filing season, the income limit for the Property Tax Relief program will increase to $150,000 from $99,735, and the requirement that an applicant must be a New Jersey resident for 10 consecutive years will be eliminated. Additionally, a new State law allows a one-time exception for taxpayers to retain their base year when their income exceeds the limit on the application.
See NJ Division of Taxation – NJ Division of Taxation – Senior Freeze (Property Tax Reimbursement)