You are trying to figure out which New Jersey property tax program fits
New Jersey has three major statewide property tax relief programs that people often mix up: ANCHOR, Senior Freeze, and Stay NJ.
They do not all help the same people.
ANCHOR may help homeowners and renters. Senior Freeze is mainly for older homeowners and certain disabled homeowners, including some mobile home owners. Stay NJ is for eligible senior homeowners age 65 or older.
For the 2025 application year, many seniors and people receiving Social Security Disability or Railroad Retirement disability benefits use one combined application, Form PAS-1. New Jersey says that application can be used for Senior Freeze, ANCHOR, and Stay NJ, and the Division of Taxation determines which programs the applicant qualifies for.
The state lists the 2025 property tax relief filing deadline as November 2, 2026. Confirm the deadline and filing route on the official New Jersey property tax relief page before you file.
Last reviewed: May 16, 2026. This page uses current New Jersey Division of Taxation information for the 2025 application year. Program rules, income limits, benefit amounts, and payment timing can change through the State Budget.
The simplest way to compare the three programs
Start with the person, not the program name.
A renter should usually look first at ANCHOR. A senior homeowner should usually look at the combined property tax relief application because the state may check ANCHOR, Senior Freeze, and Stay NJ together. A homeowner under 65 who is not receiving qualifying disability benefits generally looks at ANCHOR only.
| Program | Who it may help | What it does | Main application route |
|---|---|---|---|
| ANCHOR | New Jersey homeowners and renters who meet residency and income rules. | Provides a benefit based on homeowner or renter status, income, and age. | Many seniors and disability recipients use Form PAS-1. Many under-65 applicants use the ANCHOR route, Form ANC-1, or may be auto-filed if the state has enough information. |
| Senior Freeze | Older homeowners and certain Social Security or Railroad Retirement disability recipients who meet ownership, residency, income, and property tax rules. | Reimburses the increase between a base year amount and the current year property tax amount, if the current year amount is higher. | Form PAS-1 for the current combined application process. |
| Stay NJ | Eligible senior homeowners age 65 or older who owned and lived in the home for the full application year and meet the income rule. | May bring total covered relief up to 50% of property taxes, subject to the state cap and coordination with ANCHOR and Senior Freeze. | Form PAS-1 for eligible senior homeowners. |
These programs are not an assessment appeal or a tax deferral
ANCHOR is a property tax relief benefit for eligible homeowners and renters. Senior Freeze is a reimbursement program. Stay NJ is a senior homeowner benefit that is coordinated with the other two programs.
These programs do not lower the assessed value of your home. If the value on the property record looks too high, the issue may be a property tax assessment appeal. New Jersey says property owners generally file with the County Board of Taxation by April 1, or by May 1 when a municipal revaluation or reassessment applies. Check the official New Jersey assessment appeal page.
They are also not tax deferrals or postponements. Deferrals delay payment and can involve repayment risk, interest, or liens. ANCHOR, Senior Freeze, and Stay NJ should not be treated as a way to stop an immediate collection problem unless the official tax office says so.
ANCHOR: the broad program for homeowners and renters
ANCHOR stands for Affordable New Jersey Communities for Homeowners and Renters. The official New Jersey ANCHOR page says the program offers property tax relief to New Jersey residents who owned or rented their main home in New Jersey and met income limits.
Homeowners
For the 2025 ANCHOR benefit, homeowner eligibility is based on 2025 residency, income, and age. The homeowner income limit is based on New Jersey gross income on line 29 of the 2025 NJ-1040. If that income was more than $250,000, the state says the homeowner is not eligible.
New Jersey lists these 2025 ANCHOR homeowner amounts:
- Age 65 or older, income of $150,000 or less: $1,750.
- Age 65 or older, income from $150,001 to $250,000: $1,250.
- Age 64 or younger, income of $150,000 or less: $1,500.
- Age 64 or younger, income from $150,001 to $250,000: $1,000.
Use the current ANCHOR benefit calculation page before relying on any amount.
Renters
Renters can be eligible for ANCHOR if they meet the renter rules. This matters because renters do not apply for a homestead exemption. In New Jersey, a renter may look to ANCHOR instead.
For the 2025 ANCHOR benefit, the renter income limit is $150,000. If New Jersey gross income on line 29 of the 2025 NJ-1040 was more than $150,000, the renter is not eligible.
New Jersey lists the 2025 renter benefit as $450 for applicants age 64 or younger and $700 for applicants age 65 or older. The senior renter amount includes an additional $250 for applicants who were age 65 or older by December 31, 2025.
The home used on the application must generally have been the renter’s main home on October 1, 2025. Renters in units operating under a P.I.L.O.T. agreement can be eligible. Mobile homes in mobile home parks are treated as renter situations for ANCHOR.
ANCHOR filing route
If the applicant was 65 or older, or received Social Security Disability or Railroad Retirement disability benefits, New Jersey says the applicant should use Form PAS-1 for the combined property tax relief application. The state says it will not automatically file PAS-1 for these applicants.
If the applicant was under 65 and was not receiving those disability benefits, many eligible ANCHOR filers will have Form ANC-1 auto-filed and will receive an ANCHOR Benefit Confirmation Letter. People who are not auto-filed may be able to file electronically or by mail when that route is available. Check the official ANCHOR filing information.
Senior Freeze: a reimbursement for increases, not a lower tax bill upfront
Senior Freeze is officially called the Property Tax Reimbursement program. The name can be confusing.
It does not freeze the tax bill before it arrives. It reimburses eligible applicants for the difference between the current year property taxes and a base year amount, if the current year amount is higher.
For the 2025 application, New Jersey says the Senior Freeze application is part of the combined application for property tax relief programs. The official Senior Freeze page says applicants submit one application to claim benefits from Senior Freeze, ANCHOR, and Stay NJ.
Who Senior Freeze may help
For 2025, the official Senior Freeze eligibility page says the applicant, or the applicant’s spouse or civil union partner, must have been either 65 or older on December 31, 2025, or actually receiving federal Social Security disability benefit payments or Railroad Retirement disability benefit payments on or before December 31, 2025.
Homeowners must have owned and lived in the home since December 31, 2022, or earlier, and still owned and lived there on December 31, 2025. Mobile home owners may qualify if they leased a site in a mobile home park where they placed a manufactured or mobile home they owned since December 31, 2022, or earlier, and still lived there and leased the site on December 31, 2025.
The 2025 income limits listed by New Jersey are:
- 2024 total annual income: $168,268 or less; and
- 2025 total annual income: $172,475 or less.
For married couples or civil union partners living in the same home, income is generally combined. Senior Freeze income rules are not always the same as the ANCHOR line 29 rule, so use the state application instructions and income worksheet carefully.
Situations that can block Senior Freeze
New Jersey lists several situations that do not qualify for Senior Freeze reimbursement. These include a vacation home, a second home, property rented to someone else, property with more than four units, and property with four or fewer units that has more than one commercial unit.
A person is also not eligible if completely exempt from paying property taxes on the home, or if the person made P.I.L.O.T. payments to the municipality. New Jersey says P.I.L.O.T. payments are not considered property taxes for Senior Freeze.
Stay NJ: senior homeowner relief coordinated with the other programs
Stay NJ is for senior homeowners, not renters. The official Stay NJ page says the program offers property tax benefits to eligible homeowners age 65 and older. For the 2025 benefit, the applicant must have owned and lived in a home for the full 12 months of 2025 and have income below $500,000.
Social Security disability status alone does not qualify a person for Stay NJ. The person must meet the age rule. The state also says mobile homeowners are not eligible for Stay NJ, while homeowners who made P.I.L.O.T. payments to a municipality may be eligible.
How Stay NJ is calculated
New Jersey says the Stay NJ benefit is based on 50% of the property taxes billed on the primary residence, on both land and improvements, up to a maximum of $13,000 in property taxes. For 2025, that means a maximum Stay NJ benefit of $6,500.
But Stay NJ is not simply added on top of ANCHOR and Senior Freeze without limits. New Jersey says it first calculates ANCHOR and Senior Freeze. If those benefits are less than 50% of property taxes, up to the Stay NJ cap, Stay NJ may provide the difference. If ANCHOR and Senior Freeze already exceed 50% of the property taxes billed, the person may not receive an additional Stay NJ amount.
The state also says total property tax relief benefits for the same principal residence cannot exceed the property taxes paid for that year. That cap can include ANCHOR, Senior Freeze, Stay NJ, and certain senior, disabled person, and veteran property tax deductions. Review the official Stay NJ calculation page before estimating any amount.
Which application should an older homeowner or caregiver use?
For many older homeowners, the practical answer is: use the combined application unless the official state instructions say otherwise.
New Jersey’s property tax relief application page lists Form PAS-1 as the Application for Property Tax Relief for seniors and Social Security Disability or Railroad Retirement disability recipients. It lists Form ANC-1 as the ANCHOR application for people under 65 who are not collecting those disability benefits.
Application route by situation
- Age 65 or older: use PAS-1 for the combined property tax relief application.
- Receiving Social Security Disability or Railroad Retirement disability benefits: use PAS-1, even if the person is under 65.
- Under 65 and not receiving those disability benefits: look for the ANCHOR route, Form ANC-1, or state auto-filing notice.
- Renter age 65 or older: use PAS-1 for ANCHOR, but remember renters do not qualify for Senior Freeze or Stay NJ.
- Senior mobile home owner: PAS-1 may be relevant for ANCHOR and Senior Freeze, but New Jersey says mobile homeowners are not eligible for Stay NJ.
What to gather before filing
A helper should gather records before starting. New Jersey says online filers verify information through ID.me. A person may need a driver’s license, state ID, passport card, or passport. Additional documents may be required in some cases.
For property details, gather the property tax bill or tax collector information. You may need the county/municipality code, block, lot, qualifier, and tax amounts. Seniors and disability recipients may need more than one year of property details because Senior Freeze uses a base year and current year comparison.
For income, gather the New Jersey income tax return information for the years requested on the application. For ANCHOR, the state often refers to New Jersey gross income on line 29 of the NJ-1040. For Senior Freeze, use the PAS-1 instructions because the total annual income test can include items that do not match the simple line 29 number.
Special situations may require more proof. This can include a death certificate when filing for a deceased applicant, trust documents when property is held in a trust, or documents showing a life estate or other right to occupy the property.
Timing: the deadline and when payments may arrive
For the 2025 application year, New Jersey lists the filing deadline as November 2, 2026. Payment timing depends on the program and when the application is processed. The state says Senior Freeze payments begin on a schedule for qualified applicants, ANCHOR payments begin on a rolling basis, and Stay NJ payments are handled separately.
For the combined PAS-1 process, the state says it expects to send letters explaining calculated Senior Freeze, ANCHOR, and Stay NJ benefit amounts. It also warns that the availability of these programs is subject to annual State Budget appropriations.
Important: Do not wait until the last week if a caregiver, tax preparer, family member, or missing document is involved.
What can go wrong
- Assuming age alone is enough. Senior programs can also require ownership, occupancy, income, and property tax rules.
- Thinking renters can use every program. Renters may qualify for ANCHOR, but not Senior Freeze or Stay NJ.
- Missing the October 1 ANCHOR residence rule. ANCHOR looks at whether the home was the main home on the required date.
- Confusing P.I.L.O.T. rules. P.I.L.O.T. treatment is not the same across all three programs.
- Expecting Stay NJ to stack fully on top of everything else. Stay NJ is coordinated with ANCHOR and Senior Freeze and subject to caps.
- Expecting relief before a tax bill is due. These benefits may be paid after local tax payment dates.
- Filing an appeal issue as a relief issue. If the assessment itself is wrong, the property owner may need the county appeal process.
If the person is late, denied, or confused
If the application deadline has not passed, file as soon as the official route is open and the information is complete enough to avoid obvious mistakes.
If a letter asks for more information, answer it by the stated deadline. Keep a copy of the letter, application confirmation, and any documents sent.
If the state denies or reduces a benefit, read the reason carefully. The reason may involve income, ownership, residency, age, disability payment status, property type, or missing proof. Do not assume all three programs were denied for the same reason.
If the tax bill is already overdue, contact the municipal tax collector. State property tax relief payments may not stop local interest, penalties, lien activity, or tax sale procedures unless the local office says so. If a lien, tax sale, foreclosure warning, death of an owner, or estate issue is involved, consider contacting legal aid or a qualified local professional.
For family caregivers and helpers
If you are helping a parent, spouse, neighbor, or client, check whether the person is a homeowner, renter, mobile home owner, or living in a property owned by a trust or another family member. Look at the deed or tax bill if needed.
Ask whether the person moved during the year, rented out the home, received qualifying disability payments, or filed a joint return. Do not estimate income from memory. Use the tax return, the PAS-1 income worksheet, and the official instructions.
If the applicant died, check the official instructions before filing. New Jersey has separate filing guidance for surviving spouses, civil union partners, personal representatives, and estates.
Where to start today
- Decide whether the person is a homeowner, renter, or mobile home owner.
- Check age and disability payment status for the 2025 application year.
- Check the official property tax relief programs page for the latest filing route and deadline.
- If the person is 65 or older, or received Social Security Disability or Railroad Retirement disability benefits, review Form PAS-1 and the PAS-1 instructions.
- If the person is under 65 and not receiving those disability benefits, review the ANCHOR information and watch for the state auto-filing notice or filing window.
- Gather tax bills, tax return information, ID documents, and any special proof before filing.
- Keep copies of everything submitted and any confirmation number or state letter.
Editorial note
Property Tax Relief Guide is an independent information site. It is not the State of New Jersey, a county tax board, a tax collector, a law firm, or a tax preparation service. This guide uses official New Jersey Division of Taxation sources and other high-trust sources when useful. Rules, deadlines, benefit amounts, income limits, and payment timing can change. Confirm the current rule with the official state or local office before applying, appealing, or making a tax payment decision.