2023 Senior Freeze Application Information

2023 Senior Freeze Applications(Blue Booklets)
The State of NJ began mailing 2023 applications on or about February 12, 2024.

Important Program Changes for Eligibility Requirements
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.

Beginning with the 2023 filing season, new legislation increased the income limit for the program to $150,000 for Tax Year 2022, and $163,050 for Tax Year 2023, benefitting those filing the 2023 PTR-1. The law also eliminated the requirement that an applicant must be a New Jersey resident for 10 consecutive years to be eligible for the program. The age/disability and three-year homeownership requirements remain unchanged. 

For more information, please go to the NJ Dept of Taxation website to file online and for forms
https://www.nj.gov/treasury/taxation/ptr/index.shtml

The deadline for 2023 application is October 31, 2024.