New Jersey Senior Property Tax Freeze and Ownership of Property

HNWReal Estate, Landlord/Tenant, and Zoning

In New Jersey, seniors who own real estate are eligible for their property taxes to be reimbursed to them directly from the state Division of Taxation.  There are certain income and residency eligibility requirements, information for which you could find at   But there are so many different ways seniors can reside in a home.  Some have transferred the title to their house into an entity, but reserve the right to live at the house through a life estate or some other type of ownership.  People in Ocean Grove “lease” their houses from the Ocean Grove Camp Meeting Association for 99 years.  And some people’s spouse owned the house, and the house was never transferred into the survivor’s name.  Could any of these people get the freeze as well?

The simple answer is yes.  New Jersey’s regulations allow all three of these situations for senior citizens to be reimbursed their property taxes, so long as the senior citizen is responsible to pay the property taxes and pays those taxes.  Owners of mobile homes can also qualify for the freeze.  What is not allowed is if the senior citizen leases the property from a landlord or owns the property for a defined term.  So for example, if the senior citizen was deeded a piece of property, which would revert back to the previous owner automatically in a few years, this would not be eligible for the freeze.  This is very rare, but it is possible to own real estate like that.  But beyond that, senior citizens who are otherwise eligible could have their property taxes reimbursed.

To discuss your NJ real estate or property tax matter, please contact Fredrick P. Niemann, Esq. toll-free at (855) 376-5291 or email him at  Please ask us about our video conferencing consultations if you are unable to come to our office.

Written by Stephen W. Kornas, Esq. of Hanlon Niemann & Wright

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