Senior Freeze (Property Tax Reimbursement)
Senior Freeze, officially called Property Tax Reimbursement, pays eligible homeowners back for property tax increases above their base year. It is for people 65 or older or getting Social Security or Railroad Retirement disability benefits.
New Jersey example
For the 2025 application, you must have owned and lived in the home since December 31, 2022, and household income must be $168,268 or less for 2024 and $172,475 or less for 2025. Made-up numbers: if your base-year bill was $8,000 and your 2025 bill is $8,450, the reimbursement is $450.
Official source
NJ Division of Taxation - Senior Freeze (Property Tax Reimbursement) | Eligibility Requirements
This is a plain-English summary. Rules and dollar amounts change, so check the official source or a professional before you file or sign anything.