The State of New Jersey has multiple property tax relief programs for its residents; but knowing which programs you are qualified for and how to receive these benefits isn’t always easy. Bowman & Company LLP has previously published articles about some of these programs individually; today we will summarize all three of these programs (ANCHOR, Stay NJ, and Senior Freeze) that fall under a combined application and provide guidance on the application process. The online application for any/all of these programs is due on October 31st, 2025.

Please note that regardless of the number of programs you qualify for, your property tax relief benefits cannot exceed the amount of property taxes paid for the same year (this includes additional programs than those listed above, including property tax deductions for senior citizens, disabled persons, and veterans). For those submitting a combined application for multiple programs, you will submit a PAS-1. For those submitting solely for ANCHOR, you will submit an ANC-1.

Property Tax Programs in NJ

1. ANCHOR (Link to the NJ Division of Taxation)

The Affordable New Jersey Communities for Homeowners and Renters (ANCHOR) program offers property tax relief to both homeowners and renters, but varies depending on residency, income, and age from 2024. Bowman published a blog on ANCHOR in 2023, but the requirements and benefit amounts have changed since then. Qualified beneficiaries of the ANCHOR program can receive up to the following thresholds:

To qualify for ANCHOR as a homeowner, you must be a primary resident in NJ, owned and occupied said residence (subject to property taxes) since October 1, 2024, and your household gross income cannot exceed $250,000 for 2024. To qualify for ANCHOR as a renter, your occupancy in a unit must be your primary residence since October 1, 2024, your name must appear on the lease or rental agreement, your rents have been paid, the rental property was subject to local property taxes, and your household gross income cannot exceed $150,000 for 2024.

2. Senior Freeze (Link to the NJ Division of Taxation)

The purpose of this program is to assist senior citizens (aged 65 or older on December 31, 2024) and disabled persons (received federal Social Security disability benefit payments on or before December 31, 2024). Specifically, it addresses the increases in property taxes and lot rental fees year after year. These increases are reimbursed under Senior Freeze. As we will discuss, this requires proof of residency from a “base year” and is not eligible for Seniors that have recently established primary residency in NJ since 2022 onward. If you have previously received Senior Freeze, you will maintain your base year as long as your municipality has not reassessed your property taxes.

Recipients of disability payments on behalf of others do not qualify. Homeowners that qualify for Senior Freeze must also have owned and lived (as a primary residence) in their residence since December 31, 2021, and all throughout the end of 2024. Mobile homeowners face these same timeline requirements for their leased lots. All properties as it relates to Senior Freeze must be subject to property taxes to qualify. If you are completely exempt from paying property taxes, or if you make P.I.L.O.T. payments, you do not qualify for Senior Freeze. Senior Freeze only applies to primary residences and excludes rental properties that you rent out to someone else, as well as properties of over four residential units (or any properties that contain more than one commercial unit). Owners of properties are defined as having life estate rights or holding a lease of 99 years or more.

The qualified household income limits for this program are $163,050 or less (2023) and $168,268 or less (2024). For further history of income limits prior to 2023, see here. In order to qualify for Senior Freeze, your income must fall below the limit for each year dating back to your base year (as mentioned previously, your base year must be at least four years ago, 2021, to receive benefits for 2024). The State allows for a “one-time exception” of earning over the limit for one year without having to reset your base year. However, you cannot use a one-time exception and claim Senior Freeze benefits for the same year. For instance, if you earned under the limit every year since 2021, but claimed your one-time exception for 2024, you are ineligible to receive Senior Freeze benefits this year but may continue to claim them moving forward as long as your 2025 income is back under the limit. Using the one-time exemption and then continuing to earn over the income limit in subsequent years will reset your base year for qualifying for Senior Freeze benefits. Additional eligibility information for Senior Freeze can be found here.

3. Stay NJ (Link to the NJ Division of Taxation)

Bowman & Company LLP published an article in March 2025 on this program, which exclusively benefits homeowning seniors with a primary residence in NJ (excluding mobile homeowners). Other eligibility requirements include residency for the entirety of 2024 (paying property taxes) and a household income below $500,000. Payments-in-Lieu-of-Tax (P.I.L.O.T.) towards the residents’ municipality are an acceptable substitute for property taxes paid for 2024, for the purposes of Stay NJ. The benefits of Stay NJ are capped at the lesser of $6,500 or 50% of your 2024 total property tax bill. What is noteworthy of the Stay NJ benefits, especially for those submitting a combined application for multiple programs, is that Stay NJ benefits are calculated after ANCHOR and Senior Freeze benefits are determined.

How to Apply for Property Tax Relief Benefits

It’s possible that you may have already received a confirmation letter that you have been automatically enrolled in ANCHOR as a homeowner or renter in NJ, as the State filed applications on behalf of many residents under the age of 65 and not already receiving Social Security disability benefits. However, you should check the status of your application online to see if this has been filed for you or not. For residents over the age of 65 or claiming disability, you should not assume that you have been automatically enrolled to receive maximum benefits, as the State has only auto-enrolled certain residents for ANCHOR only.

Both the ANC-1 and PAS-1 application forms are available here, along with instructions from the State on how to file and the necessary County/Municipality codes for residents. The deadline has passed to file these forms by mail, but the online application portal accepts submissions until October 31st, 2025. You will need identification (a driver’s license, State ID, passport, or passport card) and potentially more documentation from this list. In order to complete the application process, you will need to be registered through “ID.me”, the security/authentication platform that the State uses to handle the transfer and validation of documentation. To sign in to “ID.me”, use this link. To create an account, use this link.

Once you have the proper personal documentation, an account with “ID.me”, and your residency information ready, complete your ANC-1 or PAS-1 submission here through the State’s website.

References and Resources

• Bowman Blog: “Stay NJ: Additional Property Tax Relief for NJ Seniors” – Link
• NJ Division of Taxation: ANCHOR – Link
• NJ Division of Taxation: ANCHOR Benefit Status Inquiry – Link
• NJ Division of Taxation: How ANCHOR Benefits Are Calculated – Link
• NJ Division of Taxation: Property Tax Relief Application Forms & Instructions – Link
• NJ Division of Taxation: Senior Freeze Eligibility Requirements – Link
• NJ Division of Taxation: Senior Freeze Income Limits History – Link
• NJ Division of Taxation: Senior Freeze Overview – Link
• *Submitting Documents*: File Property Tax Relief Application (PAS-1 or ANC-1) – Link