Senior Property Tax Reimbursement Program Info

Senior Property Tax Reimbursement Program Info
Posted on 03/31/2022
Senior Property Tax Reimbursement Program Info

Information on Applications for 2021 Senior Freeze (Property Tax Reimbursement (PTR) Applications.

From: John J. Ficara, Acting Director, Division of Taxation

We began mailing applications for the 2021 Senior Freeze (Property Tax Reimbursement) to senior citizens and disabled residents who may be eligible for the program.

The deadline for filing 2021 applications is October 31, 2022.

The Senior Freeze program reimburses qualified applicants for property tax increases on their homes. Applicants must meet all income eligibility and residency requirements and must file an application each year to receive the reimbursement. Applicants’ income cannot exceed $92,969 for 2020, and $94,178 for 2021. Applicants who are married or in a civil union and living in the same household must report combined income of both spouses/civil union partners.

There are two versions of the Senior Freeze application:

  • Form PTR-1 is for first-time applicants (or those who filed an application last year but did not meet all the eligibility requirements); 
  • Form PTR-2 is a personalized application we send to those who received a 2020 reimbursement check.
    We also mail a small number of applications to certain residents who may qualify for the 2021 Senior Freeze under modified eligibility requirements. The requirements apply to those who moved to a new home and who applied and were eligible for reimbursements before their change of residence. Go to, select Property Tax Relief, and then Senior Freeze Program to review homeownership eligibility requirements for these applicants.

We do not accept faxed applications.

Members of the public may contact the following:

For information, to receive an application, or to check the status of a filed application, go to, select Property Tax Relief, and then Senior Freeze Program or call 1 (800) 882-6597;

They must make an appointment to visit a Regional Information Center: To find locations that are open, go to and select Contact Us;

Deaf, Hard of Hearing, Deaf-Blind, Speech Disability: Visit or call 711;

Taxation email address for Senior Freeze and general tax questions: [email protected].