Township of Nutley Revenue and Finance Commissioner Thomas J. Evans is urging residents to be aware and take advantage of the State of New Jersey’s 2023 Senior Freeze Property Tax Reimbursement program. The State (which has raised the total eligibility income level requirements from $150,000 or less to $163,050 or less) has recently begun mailing out 2023 PTR-2 personalized applications (not available on the State website) to existing applicants.

The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax on their principal residence (main home). To qualify, the applicant must meet all the eligibility requirements for each year from the base year through the application year.

“The Senior Freeze program is a state program which is huge for the Township of Nutley,” Evans says. “We have quietly worked to help seniors or those who meet the disability requirements to qualify for the program. We have over 1,300 properties that are benefiting from this program.”

The deadline for 2023 applications is October 31. However, if the application is filed prior to May 1, 2024, checks will be issued on or before July 15. “There are many residents who are not aware or taking advantage of this great program,” Evans states. “I really want to stress that if any of our residents have any questions about eligibility or need help with filing for the program or if they know anyone who does, we are here to help. Just contact Rosemarie Berry at (973) 284-4951 x2208 and schedule an appointment; we will guide you through the process.”

2023 Eligibility Requirements (must fit ALL requirements):

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.

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).
• 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.

Property Taxes/ Site Fees:

• Homeowners: The 2022 property taxes due on your home must have been paid by June 1, 2023, and the 2023 property taxes must be paid by June 1, 2024.

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 – $163,050 or less

You are not eligible for a reimbursement on:

• A vacation home or second home;
• Property that you rent to someone else;
• Property that consists of more than four units; or
• Property with four units or less that contains more than one commercial unit.
• Are completely exempt from paying property taxes on your home; or
• Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments to your municipality.
• Life Estate (Life Tenancy). You are considered the owner of the property if you have life estate rights or hold a lease for 99 years or more. You must include with your application a copy of an official document (e.g., deed, lease) establishing your right to occupy the property.

With some exceptions, all income must be considered, including Social Security, pension, etc.

“The simple fact is that if you meet the criteria,” the Commissioner adds, “you can freeze your taxes at base level so that every year after that, whatever the increase in your taxes are, you get reimbursed by the state.

“All taxpayers who are currently in the Senior Freeze program should make sure to file on time and have their application certified by the Tax Collector,” he concludes, “especially if their properties have changed as a result of the latest revaluation of their home.”

For Additional Information:

• Visit: nj.gov/taxation, select Property Tax Relief and then Senior Freeze Program.
• Call the Senior Freeze Hotline at 1-800-882-6597.