New Jersey Program Overview

Renters: You are eligible for a 2025 ANCHOR benefit if you met these requirements:

• You were a New Jersey resident.
• Your 2025 New Jersey gross income was not more than $150,000.
• Your name was on the lease or rental agreement.
• You paid rent.
• You rented and occupied a residence in New Jersey that was your principal residence (main home) on October 1, 2025.
• The rental property was subject to local property taxes.

• The application deadline is November 2, 2026. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit.
• If you were under 65 on December 31, 2025, and not receiving Social Security Disability or Railroad Retirement Disability benefits during 2025, you will be able to apply for the ANCHOR program in the summer of 2026.

Required form(s):

• Application for Property Tax Relief, Form PAS-1. (This application should only be used by resident homeowners, mobile home owners, and renters who are age 65 and over, or receiving federal Social Security Disability benefits, or receiving Railroad Retirement Disability benefits).
• Form ANC-1. (This application is only for residents under 65 and not collecting Social Security Disability benefits).

You must provide the following information on the PAS-1 application:

• Your gross income reported on your 2025 New Jersey Resident Income Tax return, if required to file.
• If you are not required to file Form NJ-1040, use amounts you would have reported if you did file the return.
• The total 2025 property taxes billed
• Basic personal and housing information (e.g., address of main home, date of birth, social security number).

If filing electronically, applicants are required to verify identity through ID.me. Have one of the following ready: driver’s license, state ID, passport card, or passport. Additional documentation may be required. If so, you will need either two primary documents or one primary and two secondary documents from the provided list. It is recommended that you prepare these in advance.

Applicants 65 and over, or those collecting Social Security/Railroad Retirement disability benefits may also need:

Property details from your Tax Collector’s office or property tax bill for 2024 and 2025 (e.g, County/Municipality Code, Block/Lot/Qualifier, tax amounts); Gross income reported on your 2024 and 2025 NJ-1040.

Applicants under 65 and not collecting Social Security/Railroad Retirement disability benefits may also need:

Property details from your Tax Collector’s office or property tax bill for 2025 (e.g., County/Municipality Code, Block/Lot/Qualifier, tax amounts); Gross income reported on your 2025 NJ-1040.

• Reminder: Prior ANCHOR Homeowner recipients are no longer required to have an Identification Number and PIN to file for benefits.

Homeowners: You may be eligible if you met all of these requirements:

• You were a New Jersey resident.
• You owned and occupied a home in New Jersey that was your principal residence (main home) on October 1, 2025.
• Your home was subject to property taxes.
• Your 2025 New Jersey gross income was $250,000 or less.

• The application deadline is November 2, 2026. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit.
• If you were under 65 on December 31, 2025, and not receiving Social Security Disability or Railroad Retirement Disability benefits during 2025, you will be able to apply for the ANCHOR program in the summer of 2026.

Required form(s):

• Application for Property Tax Relief, Form PAS-1. (This application should only be used by resident homeowners, mobile home owners, and renters who are age 65 and over, or receiving federal Social Security Disability benefits, or receiving Railroad Retirement Disability benefits).
• Form ANC-1. (This application is only for residents under 65 and not collecting Social Security Disability benefits).

You must provide the following information on the PAS-1 application:

• Your gross income reported on your 2025 New Jersey Resident Income Tax return, if required to file.
• If you are not required to file Form NJ-1040, use amounts you would have reported if you did file the return.
• The total 2025 property taxes billed
• Basic personal and housing information (e.g., address of main home, date of birth, social security number).

If filing electronically, applicants are required to verify identity through ID.me. Have one of the following ready: driver’s license, state ID, passport card, or passport. Additional documentation may be required. If so, you will need either two primary documents or one primary and two secondary documents from the provided list. It is recommended that you prepare these in advance.

Applicants 65 and over, or those collecting Social Security/Railroad Retirement disability benefits may also need:

Property details from your Tax Collector’s office or property tax bill for 2024 and 2025 (e.g, County/Municipality Code, Block/Lot/Qualifier, tax amounts); Gross income reported on your 2024 and 2025 NJ-1040.

Applicants under 65 and not collecting Social Security/Railroad Retirement disability benefits may also need:

Property details from your Tax Collector’s office or property tax bill for 2025 (e.g., County/Municipality Code, Block/Lot/Qualifier, tax amounts); Gross income reported on your 2025 NJ-1040.

• Reminder: Prior ANCHOR Homeowner recipients are no longer required to have an Identification Number and PIN to file for benefits.

To qualify, you must meet all eligibility requirements for each year from the base year through the application year.

Age/Disability:

• You (or your spouse/civil union partner) were 65 or older on December 31, 2025; or
• Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2025.

Property Taxes/Site fees:

• Property must be subject to property taxes.

Income Limit:

• Your total annual income (combined if you were married or in a civil union and lived in the same home) was: 2024 – $168,268 or less; and 2025 – $172,475 or less.
• One-Time Exemption for Exceeding Income Limit: If you received a Senior Freeze last year but exceed the income limit this year, you will not be reimbursed. As a one-time exemption, you may retain your base year when applying next year if all eligibility requirements are met. If income exceeds the limit in future years, a new base year must be established upon re-eligibility.

The application deadline is November 2, 2026. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit.

Required form(s):

• Application for Property Tax Relief, Form PAS-1. (This application should only be used by resident homeowners and mobile home owners who are age 65 and over, or receiving federal Social Security Disability benefits, or receiving Railroad Retirement Disability benefits).

You must provide the following information on the PAS-1 application:

• Your gross income reported on your 2024 and 2025 New Jersey Resident Income Tax return (NJ-1040), if required to file.
• If you are not required to file Form NJ-1040, use amounts you would have reported if you did file the return.
• Property details from your Tax Collector’s office or property tax bill for 2024 and 2025 (e.g., County/Municipality Code, Block/Lot/Qualifier, tax amounts).
• Basic personal and housing information (e.g., address of main home, date of birth, social security number).

If filing electronically, applicants are required to verify identity through ID.me. Have one of the following ready: driver’s license, state ID, passport card, or passport. Additional documentation may be required.

To qualify, you must meet all eligibility requirements for each year from the base year through the application year.

Age/Disability:

• You (or your spouse/civil union partner) were 65 or older on December 31, 2025; or
• Actually receiving federal Social Security disability benefit payments (not benefit payments received on behalf of someone else) on or before December 31, 2025.

Home Ownership:

• Homeowners: You owned and lived in your home since December 31, 2022, or earlier (and you still owned and lived in that home on December 31, 2025).
• Mobile Home Owners: You leased a site in a mobile home park where you placed a manufactured or mobile home that you owned since December 31, 2022, or earlier (and still lived in that home/leased the site on December 31, 2025).

Property Taxes/Site fees:

• Property must be subject to property taxes.

Income Limit:

• Your total annual income (combined if you were married or in a civil union and lived in the same home) was: 2024 – $168,268 or less; and 2025 – $172,475 or less.
• One-Time Exemption for Exceeding Income Limit: If you received a Senior Freeze last year but exceed the income limit this year, you will not be reimbursed. As a one-time exemption, you may retain your base year when applying next year if all eligibility requirements are met. If income exceeds the limit in future years, a new base year must be established upon re-eligibility.

The application deadline is November 2, 2026. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit.

Required form(s):

• Application for Property Tax Relief, Form PAS-1. (This application should only be used by resident homeowners and mobile home owners who are age 65 and over, or receiving federal Social Security Disability benefits, or receiving Railroad Retirement Disability benefits).

You must provide the following information on the PAS-1 application:

• Your gross income reported on your 2024 and 2025 New Jersey Resident Income Tax return (NJ-1040), if required to file.
• If you are not required to file Form NJ-1040, use amounts you would have reported if you did file the return.
• Property details from your Tax Collector’s office or property tax bill for 2024 and 2025 (e.g., County/Municipality Code, Block/Lot/Qualifier, tax amounts).
• Basic personal and housing information (e.g., address of main home, date of birth, social security number).

If filing electronically, applicants are required to verify identity through ID.me. Have one of the following ready: driver’s license, state ID, passport card, or passport. Additional documentation may be required.

To qualify, you must:

• Be 65 years or older by December 31, 2025.
• Have owned and lived in your home for the full 12 months of 2025.
• Have an income of less than $500,000.

To receive benefits, you must complete the application and submit it with any required documents by November 2, 2026. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit.

Required form(s):

• Application for Property Tax Relief, Form PAS-1. (This application should only be used by resident homeowners who are age 65 and over, or receiving federal Social Security Disability benefits, or receiving Railroad Retirement Disability benefits).

You must provide the following information on the PAS-1 application:

• Your gross income reported on your 2024 and 2025 New Jersey Resident Income Tax return (NJ-1040), if required to file. (Income from 2024 is used to determine eligibility for Senior Freeze).
• If you are not required to file Form NJ-1040, use amounts you would have reported if you did file the return.
• Property details from your Tax Collector’s office or property tax bill for 2024 and 2025 (e.g., County/Municipality Code, Block/Lot/Qualifier, tax amounts). Note: Property tax details from 2024 are used to determine eligibility for Senior Freeze.
• Basic personal and housing information (e.g., address of main home, date of birth, social security number).

If filing electronically, applicants are required to verify identity through ID.me. Have one of the following ready: driver’s license, state ID, passport card, or passport. Additional documentation may be required.

To qualify as a Disabled Veteran, you must:

• Have active duty service in the United States Armed Forces.
• Be honorably discharged.
• Be a legal resident of New Jersey.
• Own and occupy the dwelling house as your main home and residence.
• Provide a U.S. Department of Veterans Affairs (Veterans Administration) certification of active duty service-connected disability stating you are 100% permanently and totally disabled.

To qualify as a Surviving Spouse/Civil Union/Domestic Partner, you must:

• Be a legal resident of New Jersey.
• Confirm the deceased veteran had active duty service in the United States Armed Forces.
• Confirm the deceased veteran was honorably discharged or demonstrate the military service person died on active duty.
• Document the deceased veteran or military service person was a New Jersey resident at death.
• Have not remarried or formed a new registered civil union/domestic partnership.
• Own and occupy the dwelling house as your main home and residence.
• Provide a U.S. Department of Veterans Affairs (Veterans Administration) active certification of duty service-connected disability stating the deceased veteran was 100% permanently and totally disabled.

You can file this form at any time during the tax year. Partial or prorated exemption is permitted for the remainder of any taxable year from the date ownership or title to the dwelling house is acquired, provided all other eligibility requirements are met.

Acceptable Documentary Proof

• Death Certificate
• Deed
• Probated Will
• Marriage/Civil Union/Domestic Partner Certificate
• Military Records – Certificate of Honorable Discharge or Release (DD 214) or Military Notification of Death or Certification of United States Veterans Administration
• Residency – New Jersey Driver’s License or Registration, Voter’s Registration, NJ Resident Tax Return
• Veterans Administration Certificate of Disability

To qualify as a Surviving Spouse/Civil Union/Domestic Partner you must:

• Be a legal resident of New Jersey.
• Own the property;
• Confirm the military service person died on active duty.
• Demonstrate the deceased veteran had active-duty service in the United States Armed Forces with an honorable discharge.
• Document that the deceased veteran or military service person was a resident of New Jersey at the time of death.
• Have not remarried or formed a new registered civil union/domestic partnership.

File Form V.S.S. and all documentary proof with your municipal tax assessor from October 1 through December 31 of the pretax year, i.e., the year prior to the calendar tax year or with the municipal tax collector from January 1 through December 31 of the calendar tax year. For example, for a property tax deduction claimed for calendar tax year 2026, the pre tax year filing period would be October 1 – December 31, 2025; the assessor and the tax year filing period would be January 1 – December 31, 2026, with the collector.

Acceptable Documentation (Documentary Proofs)

• Birth Certificate
• Death Certificate
• Deed
• Marriage/Civil Union Certificate
• New Jersey Driver’s License
• Physician’s Certificate
• Social Security Document
• State Tax Return
• Probated Will

To qualify as a Veteran, you must:

• Have active duty service in the United States Armed Forces.
• Be honorably discharged.
• Be a legal resident of New Jersey.
• Own and occupy the dwelling house as your main home and residence.

File Form V.S.S. and all documentary proof with your municipal tax assessor from October 1 through December 31 of the pretax year, i.e., the year prior to the calendar tax year or with the municipal tax collector from January 1 through December 31 of the calendar tax year. For example, for a property tax deduction claimed for calendar tax year 2026, the pre tax year filing period would be October 1 – December 31, 2025; the assessor and the tax year filing period would be January 1 – December 31, 2026, with the collector.

Acceptable Documentation (Documentary Proofs)

• Birth Certificate
• Death Certificate
• Deed
• Marriage/Civil Union Certificate
• New Jersey Driver’s License
• Physician’s Certificate
• Social Security Document
• State Tax Return
• Probated Will

You must be age 65 or older, or disabled (with a Physician’s Certificate or Social Security document) as of December 31 of the pretax year. To qualify, you must:

• Be a legal resident of New Jersey for at least one year prior to October 1.
• Own and occupy your home as of October 1 of the pretax year.
• Not exceed the income threshold (see Income Guidelines for Real Property Tax Deduction. Note: It is important to read the Income Guidelines and accompanying examples carefully, as categories of excludable income can vary from applicant to applicant based upon the sources of income, and categories can also vary between the applicant and the applicant’s spouse (if applicable).

• File Form PTD and all documentary proofs with your local assessor or tax collector from October 1 through December 31 of the pre tax year. For example, for a property tax deduction claimed for calendar tax year 2025, the pre tax year filing period would be October 1 – December 31, 2024; the assessor and the tax year filing period would be January 1 – December 21, 2025, with the collector.
• For subsequent years, you will have to file Form PD5 with your tax collector every year, on or before March 1 of the post-tax year, to maintain the deduction.

Acceptable Documentation (Documentary Proofs)

• Birth Certificate
• Death Certificate
• Deed
• Marriage/Civil Union Certificate
• New Jersey Driver’s License
• Physician’s Certificate
• Social Security Document
• State Tax Return
• Probated Will

You may be eligible for the deduction when your Spouse/Civil Union Partner passes away. To qualify:

• The deduction must be on the same home for which the deceased spouse received the deduction in his/her lifetime.
• You must be age 55 or older at the time of the deceased spouse’s death.
• You must be age 55 or older as of December 31 of the pre tax year.
• Be a New Jersey resident and citizen for at least one year prior to October 1.
• Provide proof that your spouse/civil union partner is deceased.
• Have not remarried or formed a new registered civil union partnership.
• Not exceed the income threshold (see Income Guidelines for Real Property Tax Deduction. Note: It is important to read the Income Guidelines and accompanying examples carefully as categories of excludable income can vary from applicant to applicant based upon the sources of income, and categories can also vary between the applicant and the applicant’s spouse (if applicable).

• File Form PTD and all documentary proofs with your local assessor or tax collector from October 1 through December 31 of the pre tax year. For example, for a property tax deduction claimed for calendar tax year 2025, the pre tax year filing period would be October 1 – December 31, 2024; the assessor and the tax year filing period would be January 1 – December 21, 2025, with the collector.
• For subsequent years, you will have to file Form PD5 with your tax collector every year, on or before March 1 of the post-tax year, to maintain the deduction.

Acceptable Documentation (Documentary Proofs)

• Birth Certificate
• Death Certificate
• Deed
• Marriage/Civil Union Certificate
• New Jersey Driver’s License
• Physician’s Certificate
• Social Security Document
• State Tax Return
• Probated Will

You are eligible if:

• You were domiciled and maintained a primary residence as a homeowner or tenant in New Jersey during the tax year; and
• Your primary residence, whether owned or rented, was subject to property taxes, that were paid either as actual property taxes or through rent; and
• If you rented your primary residence, it had its own separate kitchen and bathroom that you did not share with occupants of other units in the building, if there were other units.
• If your primary residence was a unit in a multi-unit property you owned, the property had no more than four units and no more than one of those was a commercial unit.
• Your Gross Income on NJ-1040 Line 29 is more than the filing threshold amount for your filing status. ($20,000 if Married/CU Couple filing jointly, Head of Household, or Qualifying Widow(er)/Surviving CU Partner; $10,000 for Single or Married/CU Partner filing separately).

Exception: If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you may still claim a property tax credit.

April 15, 2026

• New Jersey Resident Income Tax Return (NJ-1040).
• If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you can claim your credit on Form NJ-1040 or you can file Form NJ-1040-HW only. Do not file both Form NJ-1040 and Form NJ-1040-HW.
• If you file Form NJ-1040-HW, you may be contacted to provide proof of property taxes or rent paid on your main home, but no documentation is required with the application.

You are eligible if:

• You were domiciled and maintained a primary residence as a homeowner or tenant in New Jersey during the tax year; and
• Your primary residence, whether owned or rented, was subject to property taxes, that were paid either as actual property taxes or through rent; and
• If you rented your primary residence, it had its own separate kitchen and bathroom that you did not share with occupants of other units in the building, if there were other units.
• If your primary residence was a unit in a multi-unit property you owned, the property had no more than four units and no more than one of those was a commercial unit.
• Your Gross Income on NJ-1040 Line 29 is more than the filing threshold amount for your filing status. ($20,000 if Married/CU Couple filing jointly, Head of Household, or Qualifying Widow(er)/Surviving CU Partner; $10,000 for Single or Married/CU Partner filing separately).

Exception: If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you may still claim a property tax credit.

April 15, 2026

• New Jersey Resident Income Tax Return (NJ-1040).
• If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you can claim your credit on Form NJ-1040 or you can file Form NJ-1040-HW only. Do not file both Form NJ-1040 and Form NJ-1040-HW.
• If you file Form NJ-1040-HW, you may be contacted to provide proof of property taxes or rent paid on your main home, but no documentation is required with the application.

You are eligible if:

• You were domiciled and maintained a primary residence as a homeowner or tenant in New Jersey during the tax year; and
• Your primary residence, whether owned or rented, was subject to property taxes, that were paid either as actual property taxes or through rent; and
• If you rented your primary residence, it had its own separate kitchen and bathroom that you did not share with occupants of other units in the building, if there were other units.
• If your primary residence was a unit in a multi-unit property you owned, the property had no more than four units and no more than one of those was a commercial unit.
• Your Gross Income on NJ-1040 Line 29 is more than the filing threshold amount for your filing status. ($20,000 if Married/CU Couple filing jointly, Head of Household, or Qualifying Widow(er)/Surviving CU Partner; $10,000 for Single or Married/CU Partner filing separately).

Exception: If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you may still claim a property tax credit.

April 15, 2026

• New Jersey Resident Income Tax Return (NJ-1040).
• If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you can claim your credit on Form NJ-1040 or you can file Form NJ-1040-HW only. Do not file both Form NJ-1040 and Form NJ-1040-HW.
• If you file Form NJ-1040-HW, you may be contacted to provide proof of property taxes or rent paid on your main home, but no documentation is required with the application.

You are eligible if:

• You were domiciled and maintained a primary residence as a homeowner or tenant in New Jersey during the tax year; and
• Your primary residence, whether owned or rented, was subject to property taxes, that were paid either as actual property taxes or through rent; and
• If you rented your primary residence, it had its own separate kitchen and bathroom that you did not share with occupants of other units in the building, if there were other units.
• If your primary residence was a unit in a multi-unit property you owned, the property had no more than four units and no more than one of those was a commercial unit.
• Your Gross Income on NJ-1040 Line 29 is more than the filing threshold amount for your filing status. ($20,000 if Married/CU Couple filing jointly, Head of Household, or Qualifying Widow(er)/Surviving CU Partner; $10,000 for Single or Married/CU Partner filing separately).

Exception: If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you may still claim a property tax credit.

April 15, 2026

• New Jersey Resident Income Tax Return (NJ-1040).
• If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, you can claim your credit on Form NJ-1040 or you can file Form NJ-1040-HW only. Do not file both Form NJ-1040 and Form NJ-1040-HW.
• If you file Form NJ-1040-HW, you may be contacted to provide proof of property taxes or rent paid on your main home, but no documentation is required with the application.