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New Jersey

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

New Jersey Program Overview

Property Tax-Aide features six property tax relief programs in New Jersey: Anchor Benefit, Property Tax Reimbursement (Senior Freeze), Senior Citizen and Disabled Persons Property Tax Deduction, Veterans Property Tax Deduction, Disabled Veteran Property Tax Exemption, and the Property Tax Deduction/Credit for Homeowners and Tenants.

The information on this page is updated as new information becomes available by the relevant tax agencies.

ANCHOR (Affordable New Jersey Communities for Homeowners and Renters)

The NJ ANCHOR program provides property tax relief to New Jersey residents who own or rent their primary residence and meet certain income limits. The 2025 application process introduces a simplified, single combined form, covering the Senior Freeze, ANCHOR, and Stay NJ programs for residents aged 65+ or those receiving Social Security Disability. Starting in February 2025, online filing and a mail-in form will be available for these residents. For homeowners and renters under 65 (excluding those receiving Social Security Disability), applications will be automatically filed when online filing opens in Summer 2025. Applicants will be notified if they need to file separately.

Payment Amounts in 2024 (amounts for 2025 are TBD):
• Homeowners with income of $150,000 or less will receive $1,500 ($1,750 if age 65 or older).
• Homeowners with income of more than $150,000 and up to $250,000 will receive $1,000 ($1,250 if age 65 or older).
• Renters with an income of $150,000 or less will receive $450 ($700 if 65 or older).

Eligibility

Homeowners: You may be eligible if you met all of these requirements:
  • You were a New Jersey resident.
  • You owned and occupied a home in New Jersey that was your principal residence (main home) on October 1, 2024.
  • 2024 property taxes were paid on that home.
  • Your 2024 New Jersey gross income was $250,000 or less.
Renters: You are eligible for a 2024 ANCHOR benefit if you met these requirements:
  • You were a New Jersey resident.
  • Your 2024 New Jersey gross income was not more than $150,000.
  • Your name was on the lease or rental agreement.
  • You paid rent.
  • You rented and occupied a residence in New Jersey that was your principal residence (main home) on October 1, 2024.
  • The rental property was subject to local property taxes.     

Application Deadline

To receive benefits, you must complete the application and submit it with any required documents by October 31, 2025. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit.

Required Documentation

You must provide the following information on the application:
  • New in 2025: Prior ANCHOR Homeowner Recipients. You are no longer required to have an Identification Number and PIN to file for benefits.
  • Your gross income reported on your 2024 New Jersey Resident Income Tax return, if required to file.
  • If you are not required to file Form NJ-1040, complete Worksheet A and Worksheet B with amounts you would have reported if you did file the return. For more information, see the NJ-1040, Resident Income Tax Return, instructions at www.nj.gov/treasury/taxation/pdf/current/1040i.pdf

Additional Information & Resources

Download the Property Tax Relief Complete Packet, which includes the Application for the Property Tax Reimbursement (Senior Freeze), ANCHOR, and Stay NJ programs and its instructions.

Online filing: Online filing is available here. Please have an ID (driver’s license, passport, etc.) ready.

Property Tax Relief Hotline: 1-888-238-1233. Applicants are encouraged to consult the detailed information posted on the Division of Taxation website below before calling the hotline.

Or email the Division of Taxation website at propertytaxrelief.nj.gov

Website: NJ Division of Taxation – ANCHOR Program

NJ Property Tax Reimbursement (Senior Freeze)

This program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence (main home). It does not actually freeze your taxes but will reimburse you for any property tax increases you have once you're in the program.

Starting in February 2025, a combined application for Senior Freeze, ANCHOR, and the new Stay NJ Program will be available for homeowners and renters aged 65 or older, or those receiving Social Security Disability benefits as of December 31, 2024. The application will be mailed and available online, with eligibility based on residency, income, and age in 2023 and 2024.

Eligibility

To qualify, you must meet all eligibility requirements for each year from the base year through the application year.
Age/Disability:
  • You (or your spouse/civil union partner) were 65 or older on December 31, 2023; or
  • Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2023.
Home Ownership:
  • Homeowners: You owned and lived in your home since December 31, 2020, or earlier (and you still owned and lived in that home on December 31, 2024).
  • 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, 2020, or earlier (and still lived in that home/leased the site on December 31, 2024).
Property Taxes/Site fees:
  • Property must be subject to property taxes.
  • New in 2025: You no longer have to include proof of property taxes paid with the application. If you already have a “base year,” it will be printed on line 13 for homeowners, or line 21 for mobile home owners.
Income Limit:
  • Your total annual income (combined if you were married or in a civil union and lived in the same home) was: 2023 – $163,050 or less; and 2024 – $168,268 or less
  • One-Time Exemption for Exceeding Income Limit: If you received a Senior Freeze last year but exceed the income limit this year, you will not be reimbursed. As a one-time exemption, you may retain your base year when applying next year, if all eligibility requirements are met. If income exceeds the limit in future years, a new base year must be established upon re-eligibility.

Application Deadline

To receive benefits, you must complete the application and submit it with any required documents by October 31, 2025. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit.

Required Documentation

  • Completed Application for Property Tax Relief (Form PAS-1).
  • To calculate the income to report on lines 16 and 17 of Form PAS-1, complete Worksheets A and B using information from your 2023 and 2024 Forms NJ-1040, SSA-1099, and any other relevant documents.
  • If you are not required to file Form NJ-1040, complete Worksheet A and Worksheet B with amounts you would have reported if you did file the return. For more information, see the NJ-1040, Resident Income Tax Return, instructions at www.nj.gov/treasury/taxation/pdf/current/1040i.pdf
  • You’ll need to enter your 2023 and 2024 property taxes billed for your main home (For prior Senior Freeze recipients, the 2023 taxes are preprinted as your base year property taxes).

Additional Information & Resources

Download the Property Tax Relief Complete Packet, which includes the Application for the Property Tax Reimbursement (Senior Freeze), ANCHOR, and Stay NJ programs and its instructions.

Online filing: Online filing is available here. Please have an ID (driver’s license, passport, etc.) ready.

Property Tax Relief Hotline: 1-888-238-1233. Applicants are encouraged to consult the detailed information posted on the Division of Taxation website below before calling the hotline.

Or email the Division of Taxation website at propertytaxrelief.nj.gov

For more information, please visit the Senior Freeze (Property Tax Reimbursement) page.

100% Totally and Permanently Disabled Veterans Property Tax Exemption

If you are an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you may qualify for a full property tax exemption on your principal home.

If you are a surviving spouse or civil union/domestic partner of an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you also may qualify.

Eligibility

To qualify as a Disabled Veteran, you must:
  • Have active duty service in the United States Armed Forces;
  • Be honorably discharged;
  • Be a legal resident of New Jersey;
  • Own and occupy the dwelling house as your main home and residence;
  • Provide a U.S. Department of Veterans Affairs (Veterans Administration) certification of active duty service-connected disability stating you are 100% permanently and totally disabled. 
To qualify as a Surviving Spouse/Civil Union/Domestic Partner, you must:
  • Be a legal resident of New Jersey;
  • Confirm the deceased veteran had active duty service in the United States Armed Forces;
  • Confirm the deceased veteran was honorably discharged or demonstrate the military service person died on active duty;
  • Document the deceased veteran or military service person was a New Jersey resident at death;
  • Have not remarried or formed a new registered civil union/domestic partnership; 
  • Own and occupy the dwelling house as your main home and residence;
  • Provide a U.S. Department of Veterans Affairs (Veterans Administration) active certification of duty service-connected disability stating the deceased veteran was 100% permanently and totally disabled.

Application Deadline

You can file this form at any time during the tax year. Partial or prorated exemption is permitted for the remainder of any taxable year from the date ownership or title to the dwelling house is acquired provided all other eligibility requirements are met.

Required Documentation

Acceptable Documentary Proof
  • Death Certificate
  • Deed
  • Probated Will
  • Marriage/Civil Union/Domestic Partner Certificate
  • Military Records – Certificate of Honorable Discharge or Release (DD 214) or Military Notification of Death or Certification of United States Veterans Administration
  • Residency - New Jersey Driver’s License or Registration, Voter’s Registration, NJ Resident Tax Return
  • Veterans Administration Certificate of Disability

Additional Information & Resources

This information, including how to apply, can also be found on the 100% Disabled Veteran Property Tax Exemption page on the New Jersey Division of Taxation website.

For specific questions about the program, call your local assessor or tax collector or call the NJ Division of Taxation at 609-292-7974

For questions about Documenting Veterans Status call the NJ Department of Military and Veterans Affairs at 609-530-6958 or 609-530-6854 or the U.S. Department of Veterans Affairs at 1-800-827-1000.

$250 Veterans Property Tax Deduction

If you are an honorably discharged veteran with active-duty military service, you may qualify for an annual $250 Property Tax Deduction.

You also may qualify if you are a surviving spouse/civil union/domestic partner of an honorably discharged veteran with active-duty military service.     

Eligibility

To qualify as a Veteran, you must:
  • Have active duty service in the United States Armed Forces;
  • Be honorably discharged;
  • Be a legal resident of New Jersey;
  • Own and occupy the dwelling house as your main home and residence.
To qualify as a Surviving Spouse/Civil Union/Domestic Partner you must:
  • Be a legal resident of New Jersey;
  • Own the property;
  • Confirm the military service person died on active duty;
  • Demonstrate the deceased veteran had active-duty service in the United States Armed Forces with an honorable discharge;
  • Document that the deceased veteran or military service person was a resident of New Jersey at the time of death;
  • Have not remarried or formed a new registered civil union/domestic partnership.

Application Deadline

File Form V.S.S. and all documentary proof with your municipal tax assessor from October 1 through December 31 of the pretax year, i.e., the year prior to the calendar tax year or with the municipal tax collector from January 1 through December 31 of the calendar tax year. For example, for a property tax deduction claimed for calendar tax year 2025, the pretax year filing period would be October 1 – December 31, 2024 with the assessor and the tax year filing period would be January 1 – December 31, 2024 with the collector.

Required Documentation

Acceptable Documentation (Documentary Proofs)
  • Birth Certificate;
  • Death Certificate;
  • Deed;
  • Marriage/Civil Union Certificate;
  • New Jersey Driver’s License;
  • Physician’s Certificate;
  • Social Security Document;
  • State Tax Return;
  • Probated Will

Additional Information & Resources

The information above can also be found on the $250 Property Veterans Property Tax Deduction page on the New Jersery Division of Taxation website

If you have questions, call your local assessor or tax collector, or call the Division of Taxation at 609-292-7974.

If you need help documenting your veteran status, call:

  • New Jersey Department of Military and Veterans Affairs 609-530-6958 or 609-530-6854;
    or
  • U.S. Department of Veterans Affairs 1-800-827-1000

$250 Senior Citizens and Disabled Persons Property Tax Deduction

If you are age 65 or older, or disabled, and have been a New Jersey resident for at least one year, you may be eligible for an annual $250 property tax deduction. You also may qualify if you are a surviving spouse or civil union partner.

Eligibility

You must be age 65 or older, or disabled (with a Physician’s Certificate or Social Security document) as of December 31 of the pretax year. To qualify, you must:
  • Be a legal resident of New Jersey for at least one year prior to October 1;
  • Own and occupy your home as of October 1 of the pretax year;
  • File a timely application;
  • Not exceed the income threshold (see Income Guidelines for Real Property Tax Deduction (link in Additional Information & Resources section below). Note: It is important to read the Income Guidelines and accompanying examples carefully as categories of excludable income can vary from applicant to applicant based upon the sources of income, and categories can also vary between the applicant and the applicant’s spouse (if applicable).
You may be eligible for the deduction when your Spouse/Civil Union Partner passes away. To qualify:
  • The deduction must be on the same home for which the deceased spouse received the deduction in his/her lifetime;
  • You must be age 55 or older at the time of the deceased spouse’s death;
  • You must be age 55 or older as of December 31 of the pretax year.
  • Be a New Jersey resident and citizen for at least one year prior to October 1;
  • Provide proof that your spouse/civil union partner is deceased;
  • Have not remarried or formed a new registered civil union partnership;
  • Not exceed the income threshold (see Income Guidelines for Real Property Tax Deduction (link in Additional Information & Resources section below). Note: It is important to read the Income Guidelines and accompanying examples carefully as categories of excludable income can vary from applicant to applicant based upon the sources of income, and categories can also vary between the applicant and the applicant’s spouse (if applicable).

Application Deadline

File Form PTD and all documentary proofs with your local assessor or tax collector from October 1 through December 31 of the pretax year. For example, for a property tax deduction claimed for calendar tax year 2024, the pretax year filing period would be October 1 – December 31, 2023, with the assessor and the tax year filing period would be January 1 – December 21, 2024, with the collector.

For subsequent years, you will have to file Form PD5 with your tax collector every year, on or before March 1, to maintain the deduction.

Required Documentation

Acceptable Documentation (Documentary Proofs)
  • Birth Certificate;
  • Death Certificate;
  • Deed;
  • Marriage/Civil Union Certificate;
  • New Jersey Driver’s License;
  • Physician’s Certificate;
  • Social Security Document;
  • State Tax Return;
  • Probated Will

Additional Information & Resources

For first-time filers, please complete Form PTD

For returning filers, you will have to file Form PD5 with your tax collector every year, on or before March 1, to maintain the deduction.

Income Guidelines for Real Property Tax Deduction

If you have questions, you can go online to the New Jersey Division of Taxation website or call your local assessor, or tax collector, or call the Division of Taxation at 609-292-7974.

NJ Property Tax Deduction/Credit for Homeowners and Tenants

Homeowners and tenants who pay property taxes on a primary residence (main home) in New Jersey, either directly or through rent, may qualify for either a deduction or a credit when filing a NJ Income Tax return.

Most low-income seniors and blind or disabled persons who do not otherwise file a NJ-1040 income tax return are still entitled to receive a $50 property tax credit. See exception in the Program Eligibility section below.

Eligibility

You are eligible if:
  • You were domiciled and maintained a primary residence as a homeowner or tenant in New Jersey during the tax year; and
  • Your primary residence, whether owned or rented, was subject to property taxes, that were paid either as actual property taxes or through rent; and
  • If you rented your primary residence, it had its own separate kitchen and bathroom that you did not share with occupants of other units in the building, if there were other units.
  • If your primary residence was a unit in a multi-unit property you owned, the property had no more than four units and no more than one of those was a commercial unit.
  • Your Gross Income on NJ-1040 Line 29 is more than the filing threshold amount for your filing status. ($20,000 if Married/CU Couple filing jointly, Head of Household, or Qualifying Widow(er)/Surviving CU Partner; $10,000 for Single or Married/CU Partner filing separately).
  • Exception: If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you may still claim a property tax credit.

Application Deadline

You can apply for the Property Tax Deduction/Credit in the following ways:

If you are filing a NJ tax return:

  • You can apply by claiming the deduction/credit on your NJ income tax return. See your tax adviser or the NJ-1040 Instructions for details.

If you are not filing a NJ tax return but meet the criteria for the exception above to claim a property tax credit:

  • Homeowners and renters who are eligible and file ANCHOR applications will automatically receive their property tax credit with their ANCHOR benefits.
  • You can file Form NJ-1040-HW (Part I). The application deadline for the NJ-1040-HW is the same as the deadline for the regular NJ-1040 income tax return. See Program Contact Links section below for a link to this form.

Required Documentation

If you file Form NJ-1040-HW, you may be contacted to provide proof of property taxes or rent paid on your main home, but no documentation is required with the application.

Additional Information & Resources

For information about this program, visit the Property Tax Deduction/Credit for Homeowners and Tenants webpage on the NJ Division of Taxation website.

Please download, print, and complete Form NJ-1040-HW (Part 1)

Then, mail Form NJ-1040-HW to:

NJ Division of Taxation Revenue Processing Center PO Box 555 Trenton, NJ 08647-0555

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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