Senior Property Tax Relief
Property Tax Reimbursement
and Homestead Rebate Information
For information about the Homestead Rebate Program, residents may call 888-238-1233. Homeowners who still have not filed their rebate applications can do so by phone 1-877-658-2972 or online at www.state.nj.us/treasury/taxation
The automated telephone filing system and Internet filing application are available 24 hours a day, 7 days a week. The filing deadline is now October 31, 2007.
Information about the Senior Freeze (Property Tax Reimbursement) Program is available by calling 800-882-6597 or on the Division of Taxation's Web site at:
www.state.nj.us/treasury/taxation/propfrez.htm
Information regarding all State property tax relief programs may be found at:
www.state.nj.us/treasury/taxation/relief.htm
Property Tax Reimbursement General Information
Filing deadline extended to October 31, 2007.
The Property Tax Reimbursement Program reimburses eligible senior citizens and disabled persons for property tax increases. The amount of the reimbursement is the difference between the amount of property taxes that were due and paid in the "base year" (the first year that you met all the eligibility requirements) and the amount due and paid in the current year for which you are claiming the reimbursement, provided the amount paid in the current year was greater. You must meet all the eligibility requirements for the base year and for each succeeding year, up to and including the current year to qualify for the reimbursement.
Income eligibility limits for the Property Tax Reimbursement Program have been increased for tax year 2006. As a result, you may be eligible for a reimbursement for 2006 even if you were not eligible in prior years because your income was above the previous limits.
Eligible applicants must file the 2006 Property Tax Reimbursement Application on or before the extended due date of October 31, 2007. The original due date was June 1, 2007.
Property Tax Reimbursement Eligibility Requirements
You may be eligible for a reimbursement of the difference between the amount of property taxes you paid in the base year (the year you first became eligible) and the amount paid in the year for which you are applying for a reimbursement if you met all the following requirements for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement.
You are age 65 or older or receiving Federal Social Security disability benefits; and You have lived in New Jersey continuously for at least the last 10 years, as either a homeowner or a renter; and You have owned and lived in your home (or have leased a site in a mobile home park on which you have placed a manufactured or mobile home that you own) for at least the last 3 years; and You have paid the full amount of property taxes (or site fees if you are a mobile home owner) that were due on your home for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement; and You meet the income limits for the base year and for each succeeding year, up to and including the year for which you are claiming the reimbursement.
Residents applying for the 2006 reimbursement must have total income for 2005 that is less than $41,972 for single applicants and $51,466 (combined income) for married couples, and total income for 2006 that is less than $43,693 for single applicants and $53,576 (combined income) for married couples.
If your residence is in a multiple-unit building that you own, and the building has more than four units, you are not eligible for a property tax reimbursement. You are also not eligible if the building has four units or less but more than one commercial unit.
How to Apply for a Property Tax Reimbursement
Form PTR-1
Residents who were not eligible for the 2005 reimbursement can apply for a 2006 reimbursement by completing and filing Form PTR-1. A copy of the 2005 and 2006 property tax bills and proof of payment must be submitted with the application. Mobile home owners must enclose documentation of annual site fees due and paid. Applicants 65 years of age or older must submit proof of age such as a copy of their birth certificate, driver's license, or church records. Applicants who are not 65 years of age or older but are receiving Federal Social Security disability benefits must submit a copy of the Social Security Award Letter indicating that they were receiving benefits based on their own social security number. Eligible applicants must file the 2006 Property Tax Reimbursement Application (Form PTR-1) on or before the extended due date of October 31, 2007. The original due date was June 1, 2007.
Form PTR-2
Personalized applications (Form PTR-2) for a 2006 reimbursement are mailed to individuals who received a 2005 reimbursement. This form is preprinted with some of the information provided on an applicant's base year application to make filing easier. These filers will only have to provide their 2006 income and property tax information. Eligible applicants must file the 2006 Property Tax Reimbursement Application (Form PTR-2) on or before the extended due date of October 31, 2007. The original due date was June 1, 2007.
Verification Forms
Applicants who cannot locate their property tax bills or proof of the amount of property taxes (or mobile home site fees) paid may submit with the reimbursement application a verification form which has been completed and verified by their tax collector or the owner or manager of their mobile home park. Applicants filing Form PTR-1 will use the verification Form PTR-1A (homeowners) or PTR-1B (mobile home owners). Applicants filing Form PTR-2 will use the verification Form PTR-2A or PTR-2B.
Property Tax Reimbursement Income Standards
All income, from whatever source derived, is considered in determining eligibility for the purposes of the property tax reimbursement. Jointly owned income sources will be allocated according to degree of ownership.
All income, taxable and nontaxable, is to be included. Examples of possible sources of income (gross amounts unless otherwise noted) are as follows:
- Social Security Benefits (including Medicare Part B premiums)
- Salaries
- Wages
- Bonuses
- Commissions
- Fees
- Dividends
- Interest (taxable and nontaxable)
- Capital gains (net)
- Rental income (net)
- Royalties
- Inheritances
- Support payments
- Disability benefits (including veterans' and black lung benefits)
- Unemployment benefits;
- Pensions (including benefit payments from foreign countries)
- Annuities (contributory and noncontributory)
- Retirement benefits including distribution from Individual Retirement Arrangements (IRAs)
- Business income (net)
- Fair market value of prizes and awards
Property Tax Reimbursement
(Freeze) Forms
Which Form to Use:
Form PTR-1 is for applicants who are filing for a reimbursement the first time (or who filed an application the previous year but did not receive a check). To print Form PTR-1 for the current year or a prior year, use the links below.
Form PTR-2 is a personalized application that is mailed only to those who received a reimbursement check the previous year. Note: Form PTR-2 is not available on this Web site. If you qualify to use Form PTR-2, and you have not received a personalized application:
Call the Property Tax Reimbursement Hotline at 1-800-882-6597 to have one mailed to you.
E-mail your request to the Division. Please include the following information in your message: name, address, social security number, daytime phone number, name of program or form, and tax year (e.g., 2006 Property Tax Reimbursement Application, Form PTR-2).
Below is the internet link to the New Jersey Department of Taxation, Property Tax Reimbursement Information otherwise known as Senior Freeze:
New Jersey Department of Taxation