NJ Division of Taxation - Property Tax Relief Programs

Property Tax Relief Programs for Homeowners, Mobile Home Owners, & Renters

The Fiscal Year 2027 budget provides property tax relief benefits for the Senior Freeze, ANCHOR, and Stay NJ programs. Information for each program can be found below.

Filing Information

Filing Deadline: The deadline to apply for the 2025 application is November 2, 2026.

The online application requires identity verification through ID.me.

Have one of the following ready: driver's license, state ID, passport card, or passport. Additional documentation may be required. If so, you will need either two primary documents or one primary and two secondary documents from the provided list. We recommend you prepare these in advance.

Applicants 65 and over, or those collecting Social Security/Railroad Retirement disability benefits may also need:

Property details from your Tax Collector's office or property tax bill for 2024 and 2025 (i.e. County/Municipality Code, Block/Lot/Qualifier, tax amounts);
Gross income reported on your 2024 and 2025 NJ-1040.
Proof of income from Social Security and/or Supplemental Security Income (SSI): The fastest way to verify benefits is through a personal my Social Security account. For more information, refer to the fact sheet "my Social Security: How to Create an Online Account" and use the Frequently Accessed Online Services after signing up.

Applicants under 65 and not collecting Social Security/Railroad Retirement disability benefits may also need:

Property details from your Tax Collector's office or property tax bill for 2025 (i.e. County/Municipality Code, Block/Lot/Qualifier, tax amounts);
Gross income reported on your 2025 NJ-1040.

PAS-1 Income Calculation

2024 and 2025 Income

Complete lines 17a-17f and 18a-18f using information from your 2024 and 2025 New Jersey Income Tax returns (Form NJ-1040) and Form SSA-1099, along with any other relevant documents. Do not report VA disability/military disability pension amounts, as it is not includable.

Line a. Enter the amount from line 27, Form NJ-1040.
Line b. Enter the amount from line 16b, Form NJ-1040.
Line c. Enter the amount of any qualified distribution from a Roth IRA, or the amount rolled over from one Roth IRA to another Roth IRA. You may use federal Roth IRA reporting rules to determine the amount of earnings included.
Do not include any previously taxed contributions that represent your basis as these amounts are not reported on Form NJ-1040.
Line d. Enter any amounts received as total and permanent disability pension before you reached the age at which it is converted to a regular pension (full retirement age), as this amount is not reported on Form NJ-1040.
Line e. Enter the total amount of Social Security benefits (including Medicare Part B premiums) from Box 5 of Form SSA-1099.
Line f. Enter the total of lines a-e. If you do not have any income to report, enter "0.00" on line 18e.

If you do not know your 2024 or 2025 New Jersey income or if you were not required to file Form NJ-1040, you should fill out the Income Calculation Worksheets. You can find the instructions on page 11 of Form PAS-1 .

For additional assistance:

Visit a Regional Information Center.
Attend a PAS-1 Filing event beginning July 1, 2026. Taxation representatives will help you file your application.

Property Tax Relief Scam Information

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