If you are a New Jersey homeowner aged 65 or older, one form, the PAS-1, claims all three state relief programs: ANCHOR, Senior Freeze and Stay NJ. The deadline for the 2025 application is November 2, 2026. The state does not file it for you. Together the programs can return up to half of a senior’s property tax bill, within income limits and caps. This guide explains what each program pays, how they combine, how the money arrives, and how to appeal the assessment underneath the bill.
The short answer
- File Form PAS-1 by November 2, 2026. The Division of Taxation (opens in a new tab) says seniors and people receiving Social Security or Railroad Retirement disability must file it themselves, even if they qualify for only one program.
- ANCHOR pays homeowners $1,500 or $1,000. The amount depends on 2025 New Jersey gross income: $150,000 or less, or $150,001 to $250,000. Renters get $450, or $700 if 65 or older, with income up to $150,000.
- Stay NJ tops relief up to 50% of the bill. For owners 65 or older, the state works out ANCHOR and Senior Freeze first, then pays the difference up to half your taxes. For the 2025 tax year it is capped at $6,500, $5,000 or $4,000 depending on income, and nothing is paid over $200,000.
- Senior Freeze refunds increases over your base year. It requires ownership since at least December 31, 2022, and income of $172,475 or less for 2025 ($168,268 for 2024).
- The money comes as checks or direct deposits, not bill credits. Keep paying your quarterly installments on February 1, May 1, August 1 and November 1.
- Relief starts from your assessment. Appeals go to the county board of taxation, generally by April 1 (May 1 after a revaluation, January 15 in Burlington, Gloucester and Monmouth counties).
Why New Jersey relief matters more than anywhere else
In our county dataset, built from the Census Bureau’s 2020–2024 American Community Survey, New Jersey has the highest effective property tax rate of any state at 2.11% of home value. Its median tax paid is $9,590, against a national median of $3,119. Illinois is second at 2.01%. Rates are highest in the southern and western counties, where home values are lower but levies are not:
| County | Effective rate | Median tax paid | Median home value |
|---|---|---|---|
| Salem County | 2.93% | $7,018 | $239,500 |
| Camden County | 2.83% | $8,134 | $287,100 |
| Gloucester County | 2.60% | $8,055 | $310,400 |
| Mercer County | 2.36% | $8,909 | $377,700 |
| Warren County | 2.34% | $8,119 | $346,500 |
| New Jersey (statewide) | 2.11% | $9,590 | $454,400 |
In eight counties, Bergen, Essex, Hunterdon, Monmouth, Morris, Passaic, Somerset and Union, the Census reports the median tax only as “$10,000+”, so the true median is higher and we do not compute a rate. For a typical senior, a program that returns half the bill is worth $4,000 to $5,000 a year or more. See every county on our New Jersey guide, or find your own county with our county search.
ANCHOR: the base benefit for owners and renters
ANCHOR is based on where you lived on October 1, 2025, and on your income on line 29 of your 2025 NJ-1040. These are the amounts on the Division’s ANCHOR calculation page (opens in a new tab) for the 2025 application:
| Who | 2025 NJ gross income | Benefit |
|---|---|---|
| Homeowner | $150,000 or less | $1,500 |
| Homeowner | $150,001 to $250,000 | $1,000 |
| Renter, 64 or younger | $150,000 or less | $450 |
| Renter, 65 or older by December 31, 2025 | $150,000 or less | $700 |
Seniors who did not claim the $50 Property Tax Credit on an NJ-1040, or who did not have to file one, get that $50 added to the ANCHOR payment. Vacation homes, property you rent out, buildings with more than four units, fully exempt homes, and homes on which you make P.I.L.O.T. payments do not qualify for the homeowner benefit (ANCHOR filing information (opens in a new tab)).
Who must file: the state filed automatically for most eligible homeowners under 65 and for most eligible renters of every age, and mailed them confirmation letters on August 10, 2026. Homeowners 65 or older and disability recipients were not filed for. They must submit the PAS-1.
Stay NJ: half the bill, with a lower cap this year
Stay NJ is for homeowners only. Under the Division’s Stay NJ page (opens in a new tab), you (or your spouse) must have:
- been 65 or older during 2025;
- owned and lived in the home for all 12 months of 2025;
- lived in a home subject to property taxes or P.I.L.O.T. payments; and
- had total income of no more than $200,000. Income is counted as for Senior Freeze and combined for a married couple or civil union partners in the same home.
Renters and mobile home owners do not qualify. The PAS-1 instructions still describe a $500,000 income ceiling, which is the limit in the Stay NJ law. The Fiscal Year 2027 Appropriations Act, signed June 30, 2026, funds payments only up to $200,000 and sets these maximums for the 2025 tax year:
| Total 2025 income | Maximum Stay NJ benefit (paid in 2027) |
|---|---|
| $0 to $100,000 | $6,500 |
| $100,000.01 to $150,000 | $5,000 |
| $150,000.01 to $200,000 | $4,000 |
| Over $200,000 | $0 |
The Division describes the maximums as annualized figures that assume no change to the program in the Fiscal Year 2028 budget. Treat them as the current plan, not a guarantee.
How Stay NJ interacts with ANCHOR and Senior Freeze
Stay NJ is calculated last. The Division’s PAS-1 flyer (opens in a new tab) explains that if you qualify for all three programs, Stay NJ is “50% of your property taxes (up to $6500) minus any payments received through ANCHOR and Senior Freeze.” If ANCHOR and Senior Freeze already add up to more than half your bill, Stay NJ pays nothing extra. Separately, the combined total of ANCHOR, Senior Freeze, Stay NJ and the $250 senior, disabled or veteran deductions cannot exceed the property taxes on your main home for the year.
Joint ownership matters. If you own the home with someone other than your spouse, or you live in one unit of a two- to four-unit building, the Division bases the benefit on your share of the taxes.
Senior Freeze: a refund of increases since your base year
Senior Freeze, formally the Property Tax Reimbursement, does not freeze your bill. It refunds the amount by which the current year’s taxes exceed your base-year taxes. The eligibility rules (opens in a new tab) for the 2025 application are:
- You or your spouse were 65 or older on December 31, 2025, or were receiving Social Security or Railroad Retirement disability benefits by that date.
- You owned and lived in the home since December 31, 2022, or earlier, and still did on December 31, 2025.
- Total income was $168,268 or less for 2024 and $172,475 or less for 2025.
Income here is broad. The income standards (opens in a new tab) include Social Security, tax-exempt interest and Roth IRA distributions, not just NJ-1040 income. The calculation is simple: 2025 taxes billed minus base-year taxes. If your taxes went down, there is no refund. A previous recipient keeps the base year unless the town has reassessed. Someone who goes over the income limit once can keep the base year one time.
Worked example: a 67-year-old homeowner with a $10,000 bill
Hypothetical example: A widow, 67, has owned and lived in her Camden County home since 2012. Her 2025 property taxes billed were $10,000. Her Senior Freeze base-year taxes are $9,400. Her total 2025 income, including Social Security, was $90,000, and her NJ-1040 gross income was below $150,000.
| Step | Calculation | Amount |
|---|---|---|
| Senior Freeze | $10,000 − $9,400 base year | $600 |
| ANCHOR | Homeowner, income $150,000 or less | $1,500 |
| Stay NJ target | 50% × $10,000 (below the $6,500 cap) | $5,000 |
| Stay NJ payment | $5,000 − $1,500 − $600 | $2,900 |
| Total relief | $600 + $1,500 + $2,900 | $5,000 |
Her net cost for the year is about $5,000, half the bill. Her quarterly installments do not change; she pays the full $2,500 each quarter and receives the relief separately. At $130,000 of income, the $5,000 Stay NJ maximum still covers half of a $10,000 bill, so the result is the same. At $180,000, she would lose Senior Freeze (over $172,475), get $1,000 from ANCHOR, and face the $4,000 Stay NJ maximum. If that maximum works the same way as the $6,500 cap described above, her total would be $4,000. The Division’s benefit letter will show the exact figures.
How and when the money arrives
- Payment method. The Division’s property tax relief FAQ (opens in a new tab) says paper filers receive all benefits by check. Online filers can choose direct deposit for some payments. None of these programs reduces your bill from the tax collector.
- Senior Freeze checks go out on a schedule tied to when you filed. For 2025 applications filed September 2 to October 31, 2026, the payment schedule (opens in a new tab) shows checks beginning December 1, 2026.
- ANCHOR payments began September 15, 2026, on a rolling basis, usually within 90 days of filing.
- Stay NJ is paid in quarterly installments. The 2025 benefit is scheduled for February and May 2027. The rest of the 2024 benefit was split between August and November 2026, which the Division says lowers the total received for calendar 2026.
- Benefit letter. PAS-1 filers who qualify for Stay NJ receive a notice in autumn 2026 listing the property taxes, credits and benefit amounts used. Check that the taxes shown match your bill.
How to file the PAS-1 before November 2
- Gather your 2025 numbers. You need your 2025 property taxes billed (from your tax bill or the collector), your block and lot, your 2025 NJ-1040 line 29 if you filed, and every income source for the Senior Freeze worksheet, including Social Security. You do not have to attach proof of taxes paid.
- File online at propertytaxreliefapp.nj.gov (opens in a new tab). You verify your identity through ID.me, can save and return, and get a reference number. That is also the only way to choose direct deposit. A paper Form PAS-1 and instructions (opens in a new tab) are available if you prefer.
- File even if you are unsure. The PAS-1 instructions encourage seniors with 2025 income under $500,000 to file and let the Division decide which programs apply.
- Each co-owner who is not a spouse files separately and enters their ownership percentage.
- Track it at propertytaxreliefstatus.nj.gov (opens in a new tab).
Separately, owners 65 or older or disabled with very low income may qualify for the $250 deduction applied directly to the tax bill. You file Form PTD with the local assessor or collector, then Form PD5 by March 1 each year (senior and disabled deduction (opens in a new tab)). Our senior property tax relief guide compares programs in other states.
Quarterly bills, grace periods and interest
New Jersey bills are paid in four installments due February 1, May 1, August 1 and November 1. State law (N.J.S.A. 54:4-67) lets each municipality waive interest on an installment paid within 10 calendar days of the due date, and many towns allow this grace period. Check your own collector’s rules. Once the grace period passes, interest generally runs from the due date: up to 8% a year on the first $1,500 of delinquency and 18% above that. A town may add a 6% year-end penalty if more than $10,000 is delinquent. The Atlantic City tax collector (opens in a new tab) is one example that applies all of these rules. If you pay through a mortgage escrow, a higher bill can show up later as an escrow shortage.
Appealing your assessment: deadlines and the common level range
Relief payments do not fix an assessment that is too high. Every New Jersey owner can appeal to the county board of taxation on Form A-1. Properties assessed over $1 million can go straight to the Tax Court. The Division’s appeal page (opens in a new tab) sets these deadlines:
- April 1 in most towns. The Division’s guide to appeal hearings (opens in a new tab) adds “or within 45 days of the bulk mailing of the Assessment Notices.”
- May 1 where the municipality has completed a revaluation or reassessment.
- January 15 in Burlington, Gloucester and Monmouth counties, which use an alternative calendar.
The appeal is about the assessment as of October 1 of the year before the tax year, so evidence should come from before that date. The guide recommends three to five comparable sales, and both the assessor and the board must have them at least seven days before the hearing. The assessments of similar homes are not usable evidence. A board judgment is “frozen” for that year and the next two under the Freeze Act. If you lose, you have 45 days to appeal to the Tax Court.
The Chapter 123 test, explained
Most towns go years between revaluations, so assessments drift below market value. Each year the Division certifies an average ratio for every municipality: the typical assessed value as a percentage of true value. Under Chapter 123 of the Laws of 1973, your assessment is treated as fair if its ratio falls within 15% of that average on either side. That band is the common level range. If your ratio is above the range, the board resets your assessment to true value times the average ratio.
Worked example (real ratio, hypothetical house): For tax year 2027 appeals, the Division’s certified ratios (opens in a new tab) give Cherry Hill Township an average ratio of 51.60%, with a common level range of 43.86% to 59.34%. Suppose your home was worth $400,000 on October 1, 2026.
| Your assessment | Ratio to $400,000 | Result |
|---|---|---|
| $260,000 | 65.0%, above 59.34% | Reduced to $400,000 × 51.60% = $206,400 |
| $230,000 | 57.5%, inside the range | No change, even though $230,000 ÷ 51.60% implies about $445,700 |
| $170,000 | 42.5%, below 43.86% | Underassessed; the board can raise it |
The second row is why many appeals fail. You must show that your ratio falls outside the range, not just that the implied value looks high. The ratio for the year you appeal is the one that counts, and it changes every year. Our guides on finding town assessment records and preparing an assessment appeal cover how to pull your property card and build a comparable-sales file.
What to do this week
- If you are 65 or older, or on disability, and own or rent in New Jersey, file the PAS-1 online before November 2, 2026.
- If you are under 65 and got an ANCHOR confirmation letter, you are filed. If you did not, file the application yourself by the same date.
- Pay the November 1 installment within your town’s grace period; relief arrives separately.
- When your benefit letter arrives, compare the taxes and income it lists with your records.
- When your 2027 assessment notice arrives, compare it with your town’s 2027 average ratio and calendar the April 1 (or May 1, or January 15) appeal deadline.
Frequently asked questions
What is the deadline for the New Jersey PAS-1 in 2026?
November 2, 2026, for the 2025 application covering ANCHOR, Senior Freeze and Stay NJ. Seniors and disability recipients must file themselves.
How much is Stay NJ for 2026?
For the 2025 tax year, paid in 2027, Stay NJ tops your relief up to 50% of your property taxes after ANCHOR and Senior Freeze. The maximum is $6,500 at incomes up to $100,000, $5,000 up to $150,000, and $4,000 up to $200,000. Nothing is paid above $200,000.
Can I get ANCHOR, Senior Freeze and Stay NJ at the same time?
Yes. One PAS-1 claims all three, and the Division decides which you qualify for. Stay NJ is reduced by the other two, and the combined total cannot exceed the taxes on your home.
Is ANCHOR a credit on my property tax bill?
No. ANCHOR, Senior Freeze and Stay NJ are paid by check or direct deposit. Your quarterly bills stay the same and must be paid on time.
What is the Senior Freeze income limit for 2025?
$172,475 for 2025 and $168,268 for 2024. You must meet both, counting nearly all income, including Social Security.
When is the New Jersey property tax appeal deadline?
April 1 in most towns, May 1 after a revaluation or reassessment, and January 15 in Burlington, Gloucester and Monmouth counties. File Form A-1 with your county board of taxation.
Sources reviewed October 26, 2026. Benefit amounts and limits depend on annual state budgets; confirm current figures with the Division of Taxation (opens in a new tab) before relying on them.