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Division of Taxation

Senior Freeze Eligibility Requirements

Eligibility requirements, including income limits, and benefits available for all property tax relief programs are subject to change by the State Budget.

Age/Disability

You (or your spouse/civil union partner) were:

  • 65 or older on December 31, 2025; or
  • Actually receiving federal Social Security disability benefit payments or Railroad Retirement disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2025.
³Ô¹ÏºÚÁÏ Ownership

³Ô¹ÏºÚÁÏowners. You owned and lived in your home since December 31, 2022, or earlier (and you still owned and lived in that home on December 31, 2025).

Mobile ³Ô¹ÏºÚÁÏ Owners. You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned since December 31, 2022, or earlier (and still lived in that home/leased the site on December 31, 2025).

Property Taxes/ Site Fees

Property must be subject to property taxes, on both land and improvements. Mobile home owners must be subject to site fees.
Income Limit

Your total annual income (combined if you were married or in a civil union and lived in the same home) was:

  • 2024 — $168,268 or less; and
  • 2025 — $172,475 or less

See Income Limits History for past years' income limit amounts.

One-Time Exemption for Exceeding Income Limit
If you received a Senior Freeze last year but exceed the income limit this year, you will not be reimbursed. As a one-time exemption, you may retain your base year when applying next year, if all eligibility requirements are met. If income exceeds the limit in future years, a new base year must be established upon re-eligibility.

Age/Disability/Residency Requirement – Beginning with Tax Year 2024, the age, disability, and three years of residency requirements are applied to the application year, not the base year.

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.

You also are not eligible for a reimbursement if you:

  • 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. These payments are not considered property taxes for purposes of the Senior Freeze program.

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.


Last Updated: Tuesday, 03/03/26