New Jersey Property Tax Exemptions: Homestead, Senior and Veteran Relief
New Jersey property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for New Jersey
- Homestead exemption
- New Jersey's main relief for homeowners is state benefit programs: ANCHOR (for homeowners and renters, based on 2025 residency, income and age for the current benefit), the Senior Freeze (property tax reimbursement for seniors and disabled persons on a principal residence) and Stay NJ… NJ Division of Taxation, Property Tax Relief Programs
- How to apply
- ANCHOR, Senior Freeze and Stay NJ are claimed on a single combined application, Form PAS-1, online (propertytaxreliefapp.nj.gov) or on paper. NJ Division of Taxation, Property Tax Relief Programs; Senior Freeze
- Application deadline
- The deadline to file the 2025 PAS-1 (ANCHOR, Senior Freeze and Stay NJ) is November 2, 2026. To keep the $250 senior/disabled deduction, Form PD5 must be filed with the tax collector every year on or before March 1. NJ Division of Taxation, Stay NJ; Senior Freeze; $250 Senior/Disabled Deduction
- Senior exemptions and freezes
- $250 Property Tax Deduction: for New Jersey residents of at least one year prior to October 1 who are 65 or older or disabled, or surviving spouses who were 55 or older at the spouse's death, with income not exceeding the income threshold; NJ Division of Taxation, $250 Senior/Disabled Deduction; Senior Freeze; Stay NJ
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | New Jersey's main relief for homeowners is state benefit programs: ANCHOR (for homeowners and renters, based on 2025 residency, income and age for the current benefit), the Senior Freeze (property tax reimbursement for seniors and disabled persons on a principal residence) and Stay NJ (for homeowners 65 or older). Local deductions and exemptions for seniors, disabled persons and veterans are administered by the municipality. |
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| How to apply | ANCHOR, Senior Freeze and Stay NJ are claimed on a single combined application, Form PAS-1, online (propertytaxreliefapp.nj.gov) or on paper. Most homeowners under 65 who do not receive Social Security or Railroad Retirement disability benefits, and most renters, were filed automatically for ANCHOR; seniors 65+ and disability recipients must file PAS-1 themselves. Local deductions and exemptions are filed with the municipal tax assessor or tax collector (for example, Form PTD for the senior/disabled deduction and Form D.V.S.S.E. for the disabled veteran exemption). Combined application: https://www.nj.gov/treasury/taxation/ptr/index.shtml |
| Application deadline | The deadline to file the 2025 PAS-1 (ANCHOR, Senior Freeze and Stay NJ) is November 2, 2026. To keep the $250 senior/disabled deduction, Form PD5 must be filed with the tax collector every year on or before March 1. PD5 deadline: https://www.nj.gov/treasury/taxation/lpt/lpt-seniordeduction.shtml |
Senior, veteran and disability relief
| Senior exemptions and freezes | $250 Property Tax Deduction: for New Jersey residents of at least one year prior to October 1 who are 65 or older or disabled, or surviving spouses who were 55 or older at the spouse's death, with income not exceeding the income threshold; file Form PTD with the local assessor or tax collector and Form PD5 each year by March 1. Senior Freeze reimburses eligible seniors and disabled persons for property tax increases on their principal residence; eligibility must be met each year from the base year through the application year. Stay NJ: homeowners 65 or older during 2025 (or with a spouse 65+) who owned and lived in the home all 12 months of 2025, with income not over $200,000, may receive up to $6,500 (income $0-$100,000), $5,000 ($100,000.01-$150,000) or $4,000 ($150,000.01-$200,000), shown as 2027 maximum annualized benefits; the 2024 benefit is paid in August and November 2026 and the 2025 benefit in February and May 2027. Senior Freeze: https://www.nj.gov/treasury/taxation/ptr/index.shtml ; Stay NJ: https://www.nj.gov/treasury/taxation/staynj/index.shtml |
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| Veteran exemptions | 100% Disabled Veteran Property Tax Exemption: an annual property tax exemption on the principal residence of an honorably discharged veteran with active duty service whom the VA certifies as 100% permanently and totally disabled from a service-connected disability, who is a New Jersey resident and owns and occupies the home. A surviving spouse or civil union/domestic partner who has not remarried or entered a new union and who owns and occupies the home may also qualify. File Form D.V.S.S.E. with proofs (DD 214, VA disability certificate, deed, etc.) with the local assessor. A separate $250 Veteran Property Tax Deduction is also offered by municipalities. Program list: https://www.nj.gov/treasury/taxation/lpt/lpt-deductions.shtml |
| Disability exemptions | Disabled persons (with a physician's certificate or Social Security document) may receive the $250 property tax deduction on the same terms as seniors, and may file for the Senior Freeze and ANCHOR on Form PAS-1. |
| Other relief (credits, deferrals, circuit breakers) | ANCHOR provides benefits to homeowners and renters based on residency, income and age (current benefit based on 2025); deadline November 2, 2026 for the 2025 application. Senior Freeze and Stay NJ are listed as Fiscal Year 2027 budget benefits. Active Military Service Property Tax Deferment is also available through municipalities. ANCHOR: https://www.nj.gov/treasury/taxation/anchor/index.shtml |
Paying and appealing
| Appealing your assessment | File Form A-1 (with comparable sales) with the County Board of Taxation; owners of property assessed over $1,000,000 may file directly with the Tax Court. Petitions must be filed and received on or before April 1 (May 1 where a municipal revaluation or reassessment was done; Burlington, Gloucester and Monmouth counties use an alternative calendar with a January 15 deadline). A County Board judgment may be appealed to the Tax Court within 45 days. |
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Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in New Jersey?
New Jersey's main relief for homeowners is state benefit programs: ANCHOR (for homeowners and renters, based on 2025 residency, income and age for the current benefit), the Senior Freeze (property tax reimbursement for seniors and disabled persons on a principal residence) and Stay NJ (for homeowners 65 or older). Local deductions and exemptions for seniors, disabled persons and veterans are administered by the municipality.
How do you apply for a homestead exemption in New Jersey?
ANCHOR, Senior Freeze and Stay NJ are claimed on a single combined application, Form PAS-1, online (propertytaxreliefapp.nj.gov) or on paper. Most homeowners under 65 who do not receive Social Security or Railroad Retirement disability benefits, and most renters, were filed automatically for ANCHOR; seniors 65+ and disability recipients must file PAS-1 themselves. Local deductions and exemptions are filed with the municipal tax assessor or tax collector (for example, Form PTD for the senior/disabled deduction and Form D.V.S.S.E. for the disabled veteran exemption).
When is the deadline to apply for a homestead exemption in New Jersey?
The deadline to file the 2025 PAS-1 (ANCHOR, Senior Freeze and Stay NJ) is November 2, 2026. To keep the $250 senior/disabled deduction, Form PD5 must be filed with the tax collector every year on or before March 1.
Do seniors get a property tax exemption in New Jersey?
$250 Property Tax Deduction: for New Jersey residents of at least one year prior to October 1 who are 65 or older or disabled, or surviving spouses who were 55 or older at the spouse's death, with income not exceeding the income threshold; file Form PTD with the local assessor or tax collector and Form PD5 each year by March 1. Senior Freeze reimburses eligible seniors and disabled persons for property tax increases on their principal residence; eligibility must be met each year from the base year through the application year. Stay NJ: homeowners 65 or older during 2025 (or with a spouse 65+) who owned and lived in the home all 12 months of 2025, with income not over $200,000, may receive up to $6,500 (income $0-$100,000), $5,000 ($100,000.01-$150,000) or $4,000 ($150,000.01-$200,000), shown as 2027 maximum annualized benefits; the 2024 benefit is paid in August and November 2026 and the 2025 benefit in February and May 2027.
Do disabled veterans pay property tax in New Jersey?
100% Disabled Veteran Property Tax Exemption: an annual property tax exemption on the principal residence of an honorably discharged veteran with active duty service whom the VA certifies as 100% permanently and totally disabled from a service-connected disability, who is a New Jersey resident and owns and occupies the home. A surviving spouse or civil union/domestic partner who has not remarried or entered a new union and who owns and occupies the home may also qualify. File Form D.V.S.S.E. with proofs (DD 214, VA disability certificate, deed, etc.) with the local assessor. A separate $250 Veteran Property Tax Deduction is also offered by municipalities.
Is there a property tax exemption for people with disabilities in New Jersey?
Disabled persons (with a physician's certificate or Social Security document) may receive the $250 property tax deduction on the same terms as seniors, and may file for the Senior Freeze and ANCHOR on Form PAS-1.
What property tax relief programs does New Jersey offer?
ANCHOR provides benefits to homeowners and renters based on residency, income and age (current benefit based on 2025); deadline November 2, 2026 for the 2025 application. Senior Freeze and Stay NJ are listed as Fiscal Year 2027 budget benefits. Active Military Service Property Tax Deferment is also available through municipalities.
How do you appeal a property tax assessment in New Jersey?
File Form A-1 (with comparable sales) with the County Board of Taxation; owners of property assessed over $1,000,000 may file directly with the Tax Court. Petitions must be filed and received on or before April 1 (May 1 where a municipal revaluation or reassessment was done; Burlington, Gloucester and Monmouth counties use an alternative calendar with a January 15 deadline). A County Board judgment may be appealed to the Tax Court within 45 days.
Property Tax & Homestead Exemptions in other states
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