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New Jersey

Program Overview

Senior citizens, disabled persons, and veterans may be eligible for property tax relief programs in New Jersey. You can only qualify for one of the state’s four tax relief programs programs.

Property Tax Reimbursement Program (PTR-1 and 2) also known as 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.

Property Tax Deduction for Senior Citizens or Disabled Persons: This is an annual deduction, up to $250, from property taxes due for homeowners 65 or older or disabled who meet certain income and residency requirements.

Annual Deduction for Veterans: This is an annual deduction, up to $250, from property taxes due is for qualified war veterans or a veteran who served in peacekeeping missions and operations, and is available to a surviving spouse/civil union/domestic partner who has not remarried.

Property Tax Exemption for Disabled Veterans: The allows for full exemption from property taxes on a principal residence for certain totally and permanently disabled war veterans and veterans who served in peacekeeping missions and operations, and is also available to a surviving spouse, civil union or domestic partner who has not remarried.

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Property Tax Reimbursement Program (PTR-1 and 2)

Eligibility

  • You or your spouse/civil union partner on or before December 31, 2018 were 65 or older or receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else)
  • Earned a total annual income (combined if you were married or in a civil union and lived in the same home) of $89,013 or less in 2018 or $91,505 or less in 2019
  • Lived in New Jersey continuously since December 31, 2008, or earlier, as either a homeowner or a renter
  • Homeowners: You owned and lived in your home since December 31, 2015, or earlier (and you still owned and lived in that home on December 31, 2019) and the 2018 property taxes due on your home must have been paid by June 1, 2019, and the 2019 property taxes must be paid by June 1, 2020
  • Mobile Homeowners: You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned since December 31, 2015, or earlier (and still lived in that home/leased the site on December 31, 2019) and your site fees must have been paid by December 31 of each year respectively

Application Deadline

Apply by February 1, 2021.

Required Documentation

  • Applicants age 65 or older must submit proof of age such as a birth certificate or driver’s license.
  • Applicants who are not age 65 or older, but are receiving federal Social Security disability benefit payments, must provide a copy of the Social Security Award Letter.
  • Proof of the amount of property taxes that were due and paid.
  • Homeowners: Property tax bills for both 2018 and 2019 with proof of the amount of property taxes paid.
  • Mobile Homeowners: A copy of the contract(s) or agreement(s) for both 2018 and 2019 from the mobile home park showing the amount of your site fees with proof of the amount of site fees paid.

Property Tax Deduction for Senior Citizens or Disabled Persons

Eligibility

  • You are age 65 or more as of December 31 of the year prior to the tax year for which deduction is claimed OR you are permanently and totally disabled and unable to be gainfully employed as of December 31 of the year prior to the tax year
  • Your income received during the tax year, including income of the claimant's spouse or civil union partner, will not exceed $10,000
  • You are a surviving spouse/surviving civil union partner as of October 1 of the year prior to the tax year and have not remarried/entered into a new civil union partnership or you are age 55 or more as of December 31 of the year prior to the tax year and at time of my spouse's/civil union partner’s death

Application Deadline

File application with the 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.

Required Documentation

Each municipal tax assessor and collector may require proof of the following:
  • Age: Birth certificate, baptismal record, family bible, census record, marriage certificate, court record, social security record, etc.
  • Disability: May be verified by physician's certificate, Social Security document or New Jersey Commission for Blind certificate.
  • Surviving Spouse/Civil Union or Domestic Partner: Death certificate of decedent.
  • Ownership: Deed, executory contract for property purchase or last will and testament.
  • Residency: New Jersey driver's license, motor vehicle registration, voter's registration or state tax return.
  • Filing of a Post-Tax Year Income Statement, Form PD5.
  • The annual income statement confirms that annual income for the tax year did not exceed the $10,000 limit (and that anticipated annual income for the current year will not exceed that limit and that all other eligibility prerequisites continue to be met).

Annual Deduction for Veterans

Eligibility

  • Have had active wartime service in the United States Armed Forces and been honorably discharged; own the property, wholly or in part, or hold legal title to the property for which deduction is claimed
  • Be a citizen and legal or domiciliary resident of New Jersey

Application Deadline

File application with the 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.

Required Documentation

Each municipal tax assessor and collector may require such proofs of the following:
  • Military Records: Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of Death or Certification of United States Veteran's Administration.
  • Surviving Spouse/Civil Union or Domestic Partner: Death Certificate of decedent, marriage license/civil union or domestic partnership registration certificate.
  • Ownership: Real property deed, executory contract for property purchase; or probated last will and testament if by devise (leaving real property to beneficiaries named in a will). If intestate (without a will), give names and relationships of decedent's heirs-at-law.
  • Residency: New Jersey driver's license or motor vehicle registration, voter's registration, etc.

Property Tax Exemption for Disabled Veterans

Eligibility

  • Have had active war time service in the United States Armed Forces and been honorably discharged
  • Have a United States Veterans Administration certification of wartime service-connected disability
  • Wholly or partially own or hold legal title to the dwelling house for which exemption is claimed
  • Occupy the dwelling house as the principal residence
  • Be a citizen and legal or domiciliary resident of New Jersey

Application Deadline

File an application with the municipal tax assessor at any time during the tax year. (Partial or prorated exemption is permitted provided all other eligibility requirements are met.)

Required Documentation

Each the municipal tax assessor may require proof of the following:
  • Military Records: Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of Death or Certification of United States Veterans Administration.
  • Disability: Veterans Administration Certification of Disability.
  • Surviving Spouse/Civil Union or Domestic Partner: Death Certificate of Decedent, marriage license/civil union or domestic partnership registration certificate.
  • Ownership: Real property deed, executory contract for property purchase, or probated last will and testament if by devise, or if intestate or without a will give names and relationships of decedent's heirs-at-law.
  • Residency: New Jersey driver's license or motor vehicle registration, voter's registration, etc.

Where to Get Help Near You

Unfortunately none of our partner organizations are available at this time.

Please check back soon for openings in their schedule. Or learn more about tax relief programs from your state’s
Department of Revenue.

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