New Jersey · Property tax exemptions for people with disabilities · Updated Oct 2026
New Jersey property tax exemptions for people with disabilities (2026)
Every statewide property tax break in New Jersey that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in New Jersey is the Senior Freeze (Property Tax Reimbursement). The state pays you back any increase in your property tax over your 'base year' (the first year you qualified), so your net tax stays frozen.
Worth
See the rules
Income limit
Total household income $168,268 or less for 2024 and $172,475 or less for 2025.
Property tax breaks for people with disabilities in New Jersey
Senior freeze or deferral
Senior Freeze (Property Tax Reimbursement)
The state pays you back any increase in your property tax over your 'base year' (the first year you qualified), so your net tax stays frozen.
For people with disabilities: You or your spouse were 65 or older on December 31, 2025, or were receiving Social Security disability or Railroad Retirement disability benefits by that date.
Who qualifies
You or your spouse were 65 or older on December 31, 2025, or were receiving Social Security disability or Railroad Retirement disability benefits by that date. You have owned and lived in the home since December 31, 2022 or earlier and still did on December 31, 2025. Property must be taxed (not P.I.L.O.T.). Not for second homes, rentals or fully exempt homes.
Income limit
Total household income $168,268 or less for 2024 and $172,475 or less for 2025 (2025 application).
How to apply
File Form PAS-1 online or on paper with the NJ Division of Taxation. Include proof of property taxes paid; include your deed or life estate document if you hold a life estate.
$250 Property Tax Deduction for Senior Citizens and Disabled Persons
$250 off your property tax bill each year.
For people with disabilities: Age 65 or older, or permanently and totally disabled (or blind), by December 31 of the pretax year; a New Jersey resident for at least one year before October 1; owner and resident of the home on October 1 of the pretax year.
Who qualifies
Age 65 or older, or permanently and totally disabled (or blind), by December 31 of the pretax year; a New Jersey resident for at least one year before October 1; owner and resident of the home on October 1 of the pretax year. An unremarried surviving spouse aged 55 or older at the spouse's death can keep it on the same home.
Income limit
Income of no more than $10,000 for 2026, not counting (with limits) Social Security, government pensions, disability and retirement benefits (Division of Taxation, Revised 2026 Income Guidelines, N.J.S.A. 54:4-8.40 et seq.).
How to apply
File Form PTD with your municipal tax assessor or collector with proof: birth certificate or driver's license, deed, physician's certificate or Social Security disability document, death and marriage certificates for surviving spouses.
First claim: file Form PTD with the assessor between October 1 and December 31 of the year before (for 2026: Oct. 1 - Dec. 31, 2025), or with the tax collector any time during the tax year (Jan. 1 - Dec. 31, 2026). To keep it, file Form PD5 with the tax collector by March 1 of the next year (by March 1, 2027 to confirm 2026 income). Denials: appeal to the county board of taxation by April 1.
File Form PTD with your municipal tax assessor or collector with proof: birth certificate or driver's license, deed, physician's certificate or Social Security disability document, death and marriage certificates for surviving spouses.
Deadline: First claim: file Form PTD with the assessor between October 1 and December 31 of the year before (for 2026: Oct. 1 - Dec. 31, 2025), or with the tax collector any time during the tax year (Jan. 1 - Dec. 31, 2026). To keep it, file Form PD5 with the tax collector by March 1 of the next year (by March 1, 2027 to confirm 2026 income). Denials: appeal to the county board of taxation by April 1.
Renewal: Every year (Form PD5 by March 1).
Savings estimate for New Jersey
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for New Jersey
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.
Document checklist for New Jersey
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about people with disabilities property tax breaks in New Jersey
Who qualifies for property tax breaks for people with disabilities in New Jersey?
Senior Freeze (Property Tax Reimbursement): You or your spouse were 65 or older on December 31, 2025, or were receiving Social Security disability or Railroad Retirement disability benefits by that date. You have owned and lived in the home since December 31, 2022 or earlier and still did on December 31, 2025. $250 Property Tax Deduction for Senior Citizens and Disabled Persons: Age 65 or older, or permanently and totally disabled (or blind), by December 31 of the pretax year; a New Jersey resident for at least one year before October 1; owner and resident of the home on October 1 of the pretax year. An unremarried surviving spouse aged 55 or older at the spouse's death can keep it on the same home.
Is there an income limit for people with disabilities' property tax breaks in New Jersey?
Senior Freeze (Property Tax Reimbursement): Total household income $168,268 or less for 2024 and $172,475 or less for 2025 (2025 application). $250 Property Tax Deduction for Senior Citizens and Disabled Persons: Income of no more than $10,000 for 2026, not counting (with limits) Social Security, government pensions, disability and retirement benefits (Division of Taxation, Revised 2026 Income Guidelines, N.J.S.A. 54:4-8.40 et seq.).
When is the deadline for people with disabilities to apply in New Jersey?
Senior Freeze (Property Tax Reimbursement): November 2, 2026 for the 2025 application. $250 Property Tax Deduction for Senior Citizens and Disabled Persons: First claim: file Form PTD with the assessor between October 1 and December 31 of the year before (for 2026: Oct. 1 - Dec. 31, 2025), or with the tax collector any time during the tax year (Jan. 1 - Dec. 31, 2026). To keep it, file Form PD5 with the tax collector by March 1 of the next year (by March 1, 2027 to confirm 2026 income). Denials: appeal to the county board of taxation by April 1.
Do people with disabilities have to reapply every year in New Jersey?
Senior Freeze (Property Tax Reimbursement): Every year. If you go over the income limit once, you may keep your base year one time. $250 Property Tax Deduction for Senior Citizens and Disabled Persons: Every year (Form PD5 by March 1).
Where do people with disabilities apply for property tax breaks in New Jersey?
Your municipal tax assessor (or tax collector) handles the $250 senior/disabled and veteran deductions and the 100% disabled veteran exemption. The state Division of Taxation runs ANCHOR, Senior Freeze and Stay NJ, which you claim on one state application (Form PAS-1 for seniors and disability recipients). For the Senior Freeze (Property Tax Reimbursement): File Form PAS-1 online or on paper with the NJ Division of Taxation.