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, 2022; or
• Actually 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).

Property Taxes/Site fees:

• Homeowners: The 2021 property taxes due on your home must have been paid by June 1, 2022, and the 2022 property taxes must be paid by June 1, 2023.
• Mobile Home Owners: Your site fees must have been paid by December 31 of each year respectively.
• If You Moved: 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. See “Requirements for Resuming Eligibility” on the NJ.gov website for more information.

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 – $168,050 or less

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.

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.

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).

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.