New Jersey’s Division of Taxation has started mailing Senior Freeze property tax reimbursement checks to more than 188,000 qualifying seniors, with additional rounds of payments to follow for eligible applicants, the state Treasury announced today.

The first round of checks for Tax Year 2025, totaling more than $220 million, went out July 15. Payments will continue on a rolling basis to seniors who applied through the PAS-1 application, which allows residents to apply for three property tax relief programs — Senior Freeze, ANCHOR and Stay NJ — in a single filing. The deadline to file the PAS-1 application for Tax Year 2025 is Nov. 2, 2026.

The Senior Freeze program reimburses qualifying seniors and disabled residents for increases in property taxes or mobile home park site fees on their principal residences. The program works by establishing a base year of eligibility and “freezing” the property tax at that level, comparing it to subsequent years. The state then refunds the difference annually.

Treasury’s Division of Taxation and its Division of Revenue and Enterprise Services worked together to streamline the process this year, including reviewing pending applications early in the season and prioritizing Senior Freeze payment processing. Those efforts resulted in a 75% increase in approved applications at this point in the season compared with last year, according to the announcement.

To qualify, applicants must meet eligibility requirements continuously from their base year through the current application year; otherwise, a new base year must be established.

For the 2025 Senior Freeze, applicants must meet the following requirements:

Be 65 or older as of Dec. 31, 2025, or have received federal Social Security disability or Railroad Retirement disability benefits on or before that date (not on behalf of someone else)

Have owned and lived in their home, or leased a site in a mobile home park, since Dec. 31, 2022, or earlier

Have had an annual income of $172,475 or less in 2025 and $168,268 or less in 2024, with nearly all income sources counted, including Social Security and pensions

Residents can file the PAS-1 application online at propertytaxreliefapp.nj.gov. Those needing assistance can call the Senior Freeze Property Tax Reimbursement Information Line at 1-800-882-6597.