Frequently Asked Questions

Qualifications for Applying for $250 Disability Deduction:

• Applicant must reside in property as their principal place of residence.
• Must be a citizen of New Jersey.
• Must be 100% totally and permanently disabled. Proof of disability is required, which can either be a social security award letter or a physician's letter certifying the disability. The date of disability must appear on either document. There is not an age requirement.
• Must be the owner or tenant - shareholder of property.
• Annual income must be less than $10,000 - single or combined husband and wife. Proof of income is required. Income:
  • In most cases, social security is not counted.
  • The most helpful proof of income would be the most recent federal income tax form filed by the applicant. The State of New Jersey Division of Taxation conducted an audit. If you file a federal 1040 income tax form - the lines 1 thru 5 on page one of the 1040 and lines 10 thru 21 of schedule 1 will affect your eligibility - these lines must be less than $10,000 to qualify. If it is over $10,000 you would not qualify for this deduction.
  • If someone receives a government pension (federal, state, county, municipal, police, fireman, teacher, or military), please contact our office - there is an exclusion that can be deducted from either the pension or the social security. Call our office for details.
  • If someone receives a railroad pension - please call our office for the amount to exclude.
  • Income includes pensions, interest, salaries, rental income, inheritance, unemployment, etc.
• You must meet all of the requirements as of October 1st of the pre-tax year to qualify for the current year. Example: October 1st of 2010 to qualify for 2011.
• Applications can be obtained in the tax assessor's office:

  2090 Greenwood Avenue
  P.O. Box 150
  Hamilton, NJ 08650

• Questions can be directed to 609-890-3654 or 609-890-3657.

To apply for the $250 Disability deduction, submit a citizen service request (select request category "Property Tax Deductions"). Please provide your full name, complete mailing address, phone number, and the type of deduction you are applying for. The Tax Assessor's Office will send you an application and cover letter with instructions.

Senior Citizen Deduction Qualifications:

• Applicant must reside in property as their principal place of residence.
• Must be a citizen of New Jersey.
• Must be 65 years of age or older.
• Must be the owner or tenant-shareholder of property.
• Annual income must be less than $10,000 - single or combined husband and wife. Proof of income is required. Income:
  • In most cases, Social Security is not counted.
  • The most helpful proof of income would be the most recent federal income tax form filed by the applicant. The State of New Jersey Division of Taxation conducted an audit. If you file a federal 1040 income tax form - the lines 1 through 5 on page one of the 1040 and lines 10 thru 21 of schedule 1 will affect your eligibility - these lines must be less than $10,000 to qualify. If it is over $10,000 you would not qualify for this deduction.
  • If someone receives a government pension (federal, state, county, municipal, police, fireman, teacher, or military), please contact our office - there is an exclusion that can be deducted from either the pension or the Social Security. Call our office for details.
  • If someone receives a railroad pension - please call our office for the amount to exclude.
  • Income includes pensions, interest, salaries, rental income, inheritance, unemployment, etc.
• You must meet all of the requirements as of October 1st of the pre-tax year to qualify for the current year. Example: October 1st of 2010 to qualify for 2011.
• Applications can be obtained in the Tax Assessor's Office:
  2090 Greenwood Avenue
  P.O. Box 150
  Hamilton, NJ 08650
• Questions can be directed to 609-890-3654 or 609-890-3657

Surviving Spouse Deduction Qualifications:

• Applicant must reside in property as their principal place of residence.
• Must be a citizen of New Jersey.
• Must be 55 years of age or more as of December 31 pretax year and at the time of spouse's death
• Must be the owner or tenant-shareholder of property.
• Annual income must be less than $10,000 - single or combined husband and wife. Proof of income is required. Income:
  • In most cases, Social Security is not counted.
  • The most helpful proof of income would be the most recent federal income tax form filed by the applicant. The State of New Jersey Division of Taxation conducted an audit. If you file a federal 1040 income tax form - the lines 1 through 5 on page one of the 1040 and lines 10 thru 21 of schedule 1 will affect your eligibility - these lines must be less than $10,000 to qualify. If it is over $10,000 you would not qualify for this deduction.
  • If someone receives a government pension (federal, state, county, municipal, police, fireman, teacher, or military), please contact our office - there is an exclusion that can be deducted from either the pension or the Social Security. Call our office for details.
  • If someone receives a railroad pension - please call our office for the amount to exclude.
  • Income includes pensions, interest, salaries, rental income, inheritance, unemployment, etc.
• You must meet all of the requirements as of October 1st of the pre-tax year to qualify for the current year. Example: October 1st of 2010 to qualify for 2011.
• Applications can be obtained in the Tax Assessor's Office:
  2090 Greenwood Avenue
  P.O. Box 150
  Hamilton, NJ 08650
• Questions can be directed to 609-890-3654 or 609-890-3657

Qualifications for Applying for Veteran/Widow of a Veteran Deduction: 

• New Jersey Citizenship 
• Legal or domiciliary New Jersey Residence 
• Property ownership 
• Veteran was honorably discharged 
• Active Duty Service 

The Veteran must also provide the following to the Tax Assessors Office: 

• Completed and Signed Application 
• Copy of DD-214
• Copy of Driver's License and/or Legal Photo Identification 
• Copy of Utility Bill (examples: Cable, Phone, Electrical or Gas)

The widow of a veteran has to supply all of the above as well as a death certificate of the veteran 

• Applications can be obtained in the tax assessor's office:

  2090 Greenwood Avenue
  P.O. Box 150
  Hamilton, NJ 08650

• Questions can be directed to 609-890-3654 or 609-890-3657.

To apply for the Veteran or Widow of a Veteran Deduction, submit a citizen service request (select request category "Property Tax Deductions"). Please provide your full name, complete mailing address, phone number, and the type of deduction you are applying for. The Tax Assessor's Office will send you an application and cover letter with instructions.

There is no pro-ration for Veteran's deduction. It continues to the end of the year and then drops off.

Senior and Disability deductions are pro-rated and charged back.

$250 Property Tax Deductions: Deductions are available to Senior Citizens (over 65), Veterans (must have active service, must own property and be a NJ resident) and Disabled Persons. Qualifications apply. If you need an application to apply for a deduction, submit a citizen service request. Gather the following information: 

• Name
• Complete mailing address
• Date of birth
• A phone number where the person can be reached
• Deduction they are applying for

The Tax Assessor's office will send a application with a cover letter explaining the process.

Every year in January, the Tax Collector's office sends out this form to every person receiving a $250 tax deduction for senior and disability. This form is not sent out to those receiving the Veteran deduction. This form must be filed on or before March 1st to continue receiving this deduction. There is a cover letter attached with instructions. This form is to verify that they are still living in the house and that their income did not go any higher than $10,000, not including social security.

The resident is to complete Number 3 and Number 4 on the form and date, sign and send it back to the Collector's office. They do not need to bring it in person; they can mail it. An envelope is not provided. Also, they do not need to provide their social security number since the Collector's office already had it on file.

If the property owner is a Disabled Veteran receiving a 100% exemption, they will get a separate letter every year just to confirm that nothing has changed. The claimant will need to send back the form.

You may also access the Post Tax Year income Statement form (PDF).

Every year in January, the Tax Collector's office sends out an annual post-tax-year statement to anyone already receiving a senior or disability deduction. This statement must be filled out and returned to the Tax Collector's office by March 1st. This is done to see if the resident still meets the income requirements. Two or three reminders are sent out. For those that do not return the statement, the Tax Collector's office is notified and the deduction is disallowed and the property owner is billed for the amount ($250).

Once the deduction is disallowed, the property owner must reapply to receive the deduction again.

The Veteran's Administration has to declare the Veteran 100% service-connected disabled. The Veteran will receive a mandated form from the Veteran's Administration. The surviving spouse may be entitled to the exemption.

To obtain a claim form (PDF).

Contact the Tax Assessor's Office at 890-3654 for more information.

The land must be:

• At least 5 Acres
• Actively devoted to agricultural or horticultural use for at least 2 successive years prior to filing Farmland application
• Must produce an annual income of at least $500 for first 5 acres

The Farmland Assessment Application (PDF) must be filed by August 1st of each year.

The State of New Jersey offers programs for property tax relief for those who qualify. Read more.

New Jersey Residents can now apply for 3 PTR programs.  The Senior Freeze, ANCHOR, and Stay NJ on a single application that is called PAS-1.  This combined application can be used by both homeowners and renters.  Please note, the State of New Jersey will no longer have single applications. 

You may file online at: propertytaxrelief.nj.gov

Or you may file a paper application by clicking here. 

The Property Tax Relief Hotline: 1-888-238-1233 - you can speak directly to a Division representative.  Please visit the website for hours of operation.  

Call from a touch-tone phone (24 hours a day, 7 days a week) 1-800-323-4400 or (609) 826-4400.  Listen to recorded tax information on many topics.  Order certain forms and publications through our automated message system. 

Deaf, Hard of Hearing, Deaf-Blind, Speech Disability, please visit njrelay.com or call 711.  

1. What has changed about New Jersey’s Property Tax Relief programs?

• For the first time, NJ residents can apply for three PTR programs – Senior Freeze, ANCHOR and Stay NJ – on a single application called PAS-1. This combined application can be used by both homeowners and renters. There will no longer be ANCHOR-H or ANCHOR-T applications.

2. Who can file the combined property tax relief application Form PAS-1?

• New Jersey residents who were 65 and older, or recipients of Social Security Disability, during Tax Year 2024 may be eligible to file the combined application (Form PAS-1).

3. How is the combined application different from previous applications?

• For Senior Freeze recipients, the application looks different, and the income standards also have changed. You also no longer have to include proof of property taxes paid. If you already have a “base year” established, it will be printed on line 13 for homeowners, or line 21 for mobile homeowners.
•  For ANCHOR homeowner recipients, you are no longer required to have an Identification Number and PIN to file for benefits.

4. When is the filing deadline?

• The deadline for submitting a Tax Year 2024 property tax relief application is October 31, 2025.

5. How does the applicant file?

• If the applicant was 65 or older – or a recipient of Social Security Disability – in Tax Year 2024, they will have two ways to file:
• File a paper property tax relief application (Form PAS-1) for all three property tax programs: ANCHOR, Property Tax Reimbursement (Senior Freeze), and the Stay NJ Property Tax Benefit.
•  Alternatively, they have the option to file the combined application online at propertytaxrelief.nj.gov
• There will be no auto-file for these applicants.

6. What if the applicant was under 65 or did not receive Social Security Disability in Tax Year 2024?

• They will file their property tax relief application via one of the following methods:
• The Division will auto-file for some applicants;
• They can file an online application at propertytaxrelief.nj.gov ; or
• They can file a paper application.
• The online application will be the same for all applicants regardless of age, disability status, or whether they own or rent their principal residence.

7. Will information be sent to applicants regarding the Senior Freeze, ANCHOR and Stay NJ benefit amounts?

• The Division will send a letter to combined application filers explaining the ANCHOR, Senior Freeze, and Stay NJ benefit amounts calculated for each applicant. The Division will begin sending these letters in October 2025.

8. Will property tax relief applications be mailed to eligible individuals?

• Individuals who are 65 and older or recipients of Social Security Disability are expected to begin receiving the combined application (Form PAS-1) by mail in March 2025.
• Individuals who are under 65 or do not receive Social Security Disability are expected to begin receiving applications by mail in late summer 2025.

9. Will applicants still need to provide proof of property taxes due and paid?

• No. There is no need to provide proof of property taxes paid (no Senior Freeze verification forms: PTR-1A, PTR-1A Co-op, PTR-1B, PTR-2A, PTR-2A Co-op, or PTR-2B), even for first-time applicants.

10. How will applicants receive property tax relief payments?

• Applicants who file a paper PAS-1 application will be mailed a paper check. There will be no direct deposit payment option for these applicants.
• Applicants who file the online PAS-1 application at propertytaxrelief.nj.gov will have the option to receive a direct deposit.

11. When will property tax relief payments begin? *

• Property Tax Reimbursement (Senior Freeze) payments will begin in July 2025 and continue on a rolling basis.
• ANCHOR payments will begin in September 2025 and continue on a rolling basis. Most applicants will receive their payment about 90 days after applying, unless additional information is needed to process the application.
• Stay NJ program benefit payments are expected to be paid quarterly beginning in 2026. The payments will be scheduled for February 2026, May 2026, August 2026, and November 2026. The February 2026 and May 2026 payments are subject to budget appropriations in the Fiscal Year 2026 State Budget. The August 2026 and November 2026 payments are subject to budget appropriations in the Fiscal Year 2027 State Budget.

* The availability of New Jersey’s property tax relief programs is subject to State Budget appropriations.

Rev. 01/29/2025