Tax Rebate Programs

There are two separate and distinct property tax relief programs available to New Jersey homeowners.

Property Tax Reimbursement Program (Senior Freeze)

Forms are sent out by the State of New Jersey in January.   For information call 1-800-882-6597.  Online information at www.state.nj.us/treasury/taxation/ptr/index.shtml

This program is designed to freeze the burden of increasing real estate taxes for qualified applicants by establishing a base year of eligibility and comparing that “base” with any subsequent year, the difference to be refunded by the State annually. Eligibility must be continuous otherwise a new base year must be established.
Qualifications are as follows:

  1. Must make application annually (with the state)
  2. Homeowners age 65 or older or receiving Federal Social Security Disability Benefits and who paid property taxes on their principal residence in New Jersey;
  3. Applicants must be NJ residents for at least 10 years, and living in their current home for the last 3 years;
  4. Applicant must meet certain income limits for both the “base year” (year applicant first became eligible) and the application year. Income requirements are set by the State annually;
  5. Property taxes must be paid in full within the year applied for.

Homestead Rebate for the Year 2015

Amounts received under the Homestead Benefit Program are in addition to the State's other property tax relief programs.  The total amount of all property tax relief benefits received (homestead benefit, property tax reimbursement, property tax deduction for senior citizens/disabled persons, and property tax deduction for veterans) cannot exceed the amount of property taxes paid on the applicant's principal residence for the same year.

Under New Jersey Law, if an applicant receives a benefit that is larger than the amount for which they are eligible, the applicant will be required to repay any excess received. The amount owed can be deducted from the applicant's homestead benefit or income tax refund or credit before the payment is issued.

You may be eligible if you met these requirements:

  • You were a New Jersey resident; and
  • You owned and occupied a home in New Jersey that was your principal residence on October 1, 2015*; and
  • Property Taxes for 2015 were paid on that home; and
  • You met the 2015 income requirements .

*If you were not a homeowner on October 1, 2015, you are not eligible for a Homestead Benefit, even if you owned a home for part of the year.

You are not eligible unless you are required to pay Property Taxes on your home. For example, you are not eligible if:

  • You are completely exempt from paying Property Taxes on your principal residence (such as certain totally and permanently disabled war veterans).
  • You made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality. These payments are not considered Property Taxes for purposes of the Homestead Benefit

The homeowner rebate automated telephone filing system (1-877-658-2972) and Internet filing application on the Division of Taxation Web site ( www.state.nj.us/treasury/taxation ) will be available 24 hours a day, 7 days a week during the filing period.

Members of the public with questions should be referred to the following:

Homestead Rebate (for homeowners):

TTY Equipment Users: 1-800-286-6613 or 609-984-7300

E-mail address for homestead rebate questions: nj.homesteadrebate@treas.state.nj.us

E-mail address for general tax questions: nj.taxation@treas.state.nj.us

Agents are available during normal business hours from 8:30 a.m. until 4:30 p.m., Monday through Friday to answer questions or to assist homeowners in filing their applications.

Information about the Homestead Rebate Program is available on the Division of Taxation Website