Please see requirements for 2023 NJ Senior Freeze below from the NJ Division of Taxation. Also note the big increase in the income limit from prior years.
Eligibility Requirements
| Age/Disability | You (or your spouse/civil union partner) were:65 or older on December 31, 2022; orActually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2022. |
| Home Ownership | Homeowners. You owned and lived in your home since December 31, 2019, or earlier (and you still owned and lived in that home on December 31, 2023).Mobile Home Owners. You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned since December 31, 2019, or earlier (and still lived in that home/leased the site on December 31, 2023).If you moved from one New Jersey property to another and received a reimbursement for your previous residence for the last full year you lived there, you may qualify for an exception to re-applying to the Senior Freeze Program. Visit Requirements for Resuming Eligibility for more information. |
| Property Taxes/ Site Fees | Homeowners. The 2022 property taxes due on your home must have been paid by June 1, 2023, and the 2023 property taxes must be paid by June 1, 2024.Mobile Home Owners. Your site fees must have been paid by December 31 of each year respectively. |
| Income Limit | Your total annual income (combined if you were married or in a civil union and lived in the same home) was:2022 – $150,000 or less; and 2023 – $163,050 or less See Income Limits History for past years’ income limit amounts. |
A vacation home or second home;
Property that you rent to someone else;
Property that consists of more than four units; or
Property with four units or less that contains more than one commercial unit.
Are completely exempt from paying property taxes on your home; or
Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality.
Life Estate (Life Tenancy). You are considered the owner of the property if you have life estate rights or hold a lease for 99 years or more. You must include with your application a copy of an official document (e.g., deed, lease) establishing your right to occupy the property.