New Jersey Homestead Exemption: Rules & Savings

New Jersey property-tax relief guide • reviewed September 2, 2026

New Jersey Homestead Exemption: 2026 Rules, Savings, Deadlines, Forms and Local Filing Help

New Jersey does not use one simple statewide “homestead exemption” that permanently subtracts a fixed amount from every homeowner’s assessed value.

What most people mean by homestead exemption in New Jersey is property-tax relief for a main home.

The key programs are ANCHOR, Senior Freeze, Stay NJ, the $250 senior/disabled deduction, the $250 veteran deduction, and the 100% disabled veteran exemption.

For the 2025 application season being filed in 2026, the main state property-tax relief deadline is November 2, 2026.

01

Fast answer

What “Homestead Exemption” Means in New Jersey

In New Jersey, the practical homeowner benefit is usually a state property-tax relief payment or credit.

It is not the same as a Texas-style or Florida-style assessed-value homestead exemption.

Main homeowner relief ANCHOR

For eligible New Jersey homeowners and renters who used the property as a main home and meet income limits.

Senior / disability reimbursement Senior Freeze

Reimburses eligible seniors and disabled persons for increases above a base-year property tax amount.

Senior homeowner program Stay NJ

For eligible senior homeowners, coordinated with ANCHOR and Senior Freeze through the state application process.

Local tax-bill deductions $250 deductions

Senior/disabled and veteran deductions are usually filed with the local assessor or tax collector.

Disabled veteran relief 100% exemption

Qualifying totally and permanently disabled veterans may be exempt from local property tax on a principal residence.

Current filing deadline November 2, 2026

Deadline for the 2025 property-tax relief application season.

Important distinction:

ANCHOR, Senior Freeze and Stay NJ are state property-tax relief programs. Local tax assessors and tax collectors still matter for tax bills, property records, local deductions and appeals.

02

Office decoder

Who Handles What in New Jersey?

NJ Division of Taxation

Use for: ANCHOR, Senior Freeze, Stay NJ, property-tax relief status and state filing questions.

Property Tax Relief phone: 1-888-238-1233

Alternate phone: 609-826-4282

Agent hours: 8:30 AM–5:30 PM

Open NJ Property Tax Relief Programs
After opening: choose the program that fits your situation. Under-65 homeowners usually review ANCHOR. Seniors age 65+ or Social Security/Railroad Retirement disability recipients should review the combined PAS-1 application.

Municipal Tax Assessor

Use for: assessed value, property record, block/lot/qualifier, assessment questions and many local deduction applications.

Common forms: senior/disabled deduction, veteran deduction and disabled veteran exemption forms.

Where to find it: your municipality’s official website or property tax bill.

Open NJ Deductions and Exemptions
After opening: choose the deduction or exemption that applies, then contact your municipal assessor or tax collector for the local filing method and proof requirements.

Municipal Tax Collector

Use for: tax bills, payment records, property tax amounts, receipts and whether taxes are current.

Needed for relief applications: property tax amounts from your tax bill may be required.

Tip: save the annual tax bill before starting ANCHOR, Senior Freeze or Stay NJ.

County Board of Taxation

Use for: local property assessment appeals and appeals from some deduction or exemption denials.

Regular appeal deadline: April 1 in many cases.

Revaluation / reassessment: May 1 may apply in those municipalities.

Open NJ Assessment and Appeals
After opening: read whether your case goes to the County Board of Taxation or directly to Tax Court. Confirm the deadline with your county board because some counties use alternate assessment calendars.
03

Program comparison

New Jersey Property-Tax Relief Programs at a Glance

ANCHOR

ANCHOR is the main state property-tax relief program for eligible New Jersey homeowners and renters.

For homeowners, the 2025 benefit is based on 2025 NJ-1040 gross income, age and main-home status.

Homeowners with 2025 gross income of $150,000 or less may receive $1,500. Homeowners with income from $150,001 to $250,000 may receive $1,000.

Open ANCHOR benefit calculation
After opening: go to the homeowner table, compare your 2025 NJ-1040 line 29 income, then check whether the total property-tax relief cap affects your payment.

Senior Freeze

Senior Freeze reimburses eligible seniors and disabled persons for property tax increases above a base-year amount.

For the 2025 application, eligibility uses 2024 and 2025 income, residency, ownership and age or disability rules.

The published 2025 income limits are $168,268 or less for 2024 and $172,475 or less for 2025.

Open Senior Freeze eligibility
After opening: compare your age or disability status, ownership dates, property tax status and both income years. Then use the PAS-1 application if you may qualify.

Stay NJ

Stay NJ is a senior homeowner property-tax relief program coordinated with ANCHOR and Senior Freeze.

For 2027 payments tied to the 2025 tax year, the state page lists maximum annualized benefits by income tier.

The listed maximums are $6,500 for income up to $100,000, $5,000 for $100,000.01–$150,000, and $4,000 for $150,000.01–$200,000.

Open Stay NJ
After opening: review the current income tier table and benefit statement information. Use PAS-1 because Stay NJ is coordinated with the other relief programs.

$250 senior or disabled deduction

This is an annual local property-tax deduction for qualifying senior citizens and disabled persons.

You generally file the form and documentary proof with the local assessor or tax collector.

It is not the same as ANCHOR, Senior Freeze or Stay NJ.

Open senior/disabled deduction
After opening: review age, disability, residency, ownership and income rules. Then ask your municipal assessor or collector how to submit Form PTD and proof.

$250 veteran deduction

New Jersey provides an annual $250 property-tax deduction for qualifying veterans.

This is usually handled locally, not through the ANCHOR online application.

If denied, the state page says an appeal can be filed with the County Board of Taxation.

Open veteran deduction
After opening: review service and discharge requirements, then contact your assessor or tax collector for the municipal filing process.

100% disabled veteran exemption

A qualifying totally and permanently disabled veteran may receive a full property-tax exemption on a principal residence.

Surviving spouse rules may apply, but the proof requirements are strict.

File with the local assessor or tax collector and keep VA certification documents ready.

Open disabled veteran exemption
After opening: check the veteran, surviving-spouse and principal-residence requirements. Ask the municipal assessor which disability certification and ownership documents must be attached.
04

Filing workflow

How to Apply for New Jersey Property-Tax Relief

The filing path depends on age, disability status and the benefit you are claiming.

Do not file the wrong application just because the old phrase “homestead benefit” appears in search results.

  1. Decide which application fits you.

    Under-65 homeowners and many renters generally use the ANCHOR path unless the state auto-files for them.

    Seniors age 65+ and Social Security/Railroad Retirement disability recipients generally use Form PAS-1.

  2. Collect your tax and income information.

    Have your 2025 NJ-1040 income, property tax bill, county/municipality code, block, lot, qualifier and tax amounts ready.

  3. Prepare identity verification.

    The online property-tax relief application may require ID.me verification.

    Have a driver’s license, state ID, passport card or passport ready.

  4. Open the official filing portal.

    Use the state property-tax relief application, not a third-party form site.

    Open propertytaxreliefapp.nj.gov
    After opening: choose File Property Tax Relief Application for PAS-1 when applicable. Use the status check area if you already submitted. Follow ID.me prompts before entering tax and property information.
  5. Use paper only when needed.

    If you cannot file online, download the correct state form and mail it to the address shown on the form.

    Open property-tax relief forms
    After opening: choose ANC-1 only if you belong in the ANCHOR-only application group. Choose PAS-1 if you are 65+ or a qualifying disability recipient using the combined application.
  6. Save proof and check status.

    Keep the confirmation number, mailed form copy, proof documents and payment status records.

Do not ignore auto-file letters.

New Jersey sends ANCHOR Benefit Confirmation Letters to many eligible residents. If the property or eligibility information is wrong, follow the state correction or notification instructions before the stated deadline.

05

Prepare first

Documents and Information You May Need

Identity verification: driver’s license, state ID, passport card or passport for ID.me when required.

Income details: 2025 NJ-1040 gross income for ANCHOR, and 2024/2025 income details for PAS-1 and Senior Freeze review.

Property tax bill: county/municipality code, block, lot, qualifier and annual property tax amounts.

Ownership or occupancy proof: deed, lease, life-estate document, co-op details or other proof when requested.

Senior proof: date of birth and Social Security information where the application asks for it.

Disability proof: Social Security disability or Railroad Retirement disability evidence for PAS-1 when applicable.

Veteran proof: discharge and VA disability certification documents for veteran deduction or disabled veteran exemption claims.

Special property situations

Condominiums and co-ops: the ANCHOR instructions treat many condominium owners and resident shareholders as homeowners when property taxes are paid on the unit.

Mobile homes: mobile homes in mobile home parks can be treated differently by program. ANCHOR may treat mobile home park residents as renters, while Senior Freeze can consider mobile home site fees.

PILOT payments: Payments-in-Lieu-of-Tax can be treated differently across programs. Verify the program-specific rule before applying.

Multi-unit homes: relief may be based only on the portion you occupy as your principal residence.

06

Savings calculator

How New Jersey Property-Tax Relief Savings Are Estimated

New Jersey benefits are not all calculated the same way.

ANCHOR is generally a set benefit amount by income range. Senior Freeze is based on the increase above a base-year tax amount. Stay NJ is coordinated with other benefits and subject to current state-budget rules.

ANCHORIncome tier benefit
Senior FreezeCurrent tax minus base-year tax
Stay NJSenior homeowner benefit, coordinated with other relief
Total capRelief cannot exceed property taxes paid
Open simple relief estimator

Estimated ANCHOR homeowner amount: $1,500.00

Illustrative Senior Freeze difference: $1,400.00

Illustrative Stay NJ tier maximum: $0.00

Cap reminder: Combined relief cannot exceed taxes paid.

This calculator is educational only. It does not determine eligibility, coordination between programs, offsets, payment timing, partial ownership, mobile home rules, PILOT treatment or official benefit statements.
07

Deadlines

New Jersey Homestead / Property-Tax Relief Deadlines for 2026

ANCHOR and PAS-1 November 2, 2026

Deadline for the 2025 property-tax relief application season.

Auto-file correction September 15, 2026

ANCHOR confirmation recipients should follow state instructions if they know they are not eligible for the listed property.

Local assessment appeals April 1 / May 1

April 1 is common. May 1 can apply after municipal revaluation or reassessment.

Alternate county calendars Check county board

Some counties use alternate assessment appeal timing, such as January 15 or 45 days from notice mailing.

State benefit deadlines and local assessment appeal deadlines are separate.

Filing ANCHOR or PAS-1 does not appeal your assessed value. Appealing value does not automatically apply for state property-tax relief.

08

Senior path

Senior Homeowners: Which New Jersey Benefit Should You Check?

Age 65+ and own your main home

Review PAS-1 because it can evaluate ANCHOR, Senior Freeze and Stay NJ.

Do not assume ANCHOR alone captures every senior benefit.

Age 65+ but mobile home or site-fee situation

Review the program-specific rules before filing.

Senior Freeze and ANCHOR can treat mobile home situations differently.

Age 65+ with low income and local bill deduction

Ask your municipal assessor or tax collector about the $250 senior/disabled property-tax deduction.

This is separate from PAS-1 state relief.

Senior Freeze applicant

Compare current-year tax to your base-year tax.

Keep both years of income and tax information ready.

Open PAS-1 and ANC-1 forms
After opening: select PAS-1 if you are 65+ or a qualifying Social Security/Railroad Retirement disability recipient. Select ANC-1 only if you are in the ANCHOR-only filing group.
09

Veteran path

Veteran, Disabled Veteran and Surviving-Spouse Property-Tax Benefits

New Jersey has two very different veteran-related property-tax benefits.

One is a $250 annual deduction. The other is a full exemption for qualifying 100% permanently and totally disabled veterans.

$250 veteran deduction

For qualifying honorably discharged veterans with eligible service.

Usually filed locally through the assessor or tax collector.

100% disabled veteran exemption

For qualifying disabled veterans and certain surviving spouses.

Requires official disability and service-connected documentation.

Do not mix the two forms.

The $250 deduction and 100% disabled veteran exemption have different eligibility rules, proof requirements and financial effects.

10

Assessment appeal

What If Your New Jersey Assessment Is Too High?

A property-tax relief application is not an assessment appeal.

If the assessed value is wrong, use the local assessment appeal process through the County Board of Taxation or Tax Court where applicable.

Relief problem

Use this path if ANCHOR, Senior Freeze, Stay NJ or PAS-1 status is missing, pending or incorrect.

Start with the NJ Division of Taxation property-tax relief portal or phone line.

Assessment problem

Use this path if the assessed value, classification or exemption status on the property record is wrong.

Start with the municipal assessor and County Board of Taxation deadline.

Open NJ assessment appeal guidance
After opening: read the county board and Tax Court filing options. Then confirm the exact deadline with your county board before relying on April 1, May 1 or an alternate calendar date.
11

In-person help

NJ Division of Taxation Regional Information Center Map and Visit Tips

The NJ Division of Taxation lists Regional Information Centers for in-person assistance.

Bring relevant documents, government-issued identification and your property-tax relief records. The state says it does not accept cash at these offices.

Trenton Regional Information Center

Address: 3 John Fitch Way, 1st Floor Lobby, Trenton, NJ 08695

Regular public hours: Monday–Friday, 8:30 AM–4:30 PM

First Wednesday hours: 10:30 AM–4:00 PM on listed state dates.

Open all Regional Information Centers
After opening: choose the closest office, check current hours, bring ID and tax documents, and verify whether any closure notice applies before traveling.
Other Regional Information Centers listed by the state

Cranford: 6 Commerce Drive, 3rd Floor, Suite 300, Cranford, NJ 07016.

Fair Lawn: 22-08 Route 208 South, Fair Lawn, NJ 07410.

Freehold: 2 Paragon Way, Suite 1100, Freehold, NJ 07728.

Galloway: 157 W. White Horse Pike, Galloway, NJ 08205.

Trenton: 3 John Fitch Way, 1st Floor Lobby, Trenton, NJ 08695.

12

Avoid errors

Common New Jersey Homestead / Property-Tax Relief Mistakes

Searching for the old Homestead Benefit: ANCHOR replaced the prior Homestead Benefit for modern filing years.

Using ANC-1 when PAS-1 is required: seniors and disability recipients may need the combined PAS-1 application.

Thinking ANCHOR changes assessed value: ANCHOR is a relief benefit, not a municipal assessment reduction.

Ignoring the tax bill: block, lot, qualifier, municipality code and tax amounts may be needed.

Missing local deductions: $250 senior/disabled and veteran deductions are not the same as ANCHOR.

Confusing tax relief with appeals: an assessment appeal has a separate deadline and separate proof burden.

Not checking city or municipality records: property tax billing and assessor records are local in New Jersey.

Assuming eligibility from last year: income, age, ownership, occupancy and budget rules can change.

13

Decision path

What Should You Do Next?

If you are under 65 and own your main home: check ANCHOR eligibility and any auto-file confirmation letter.

If you are 65+: use PAS-1 to evaluate ANCHOR, Senior Freeze and Stay NJ where applicable.

If you receive Social Security or Railroad Retirement disability benefits: review PAS-1 and Senior Freeze rules.

If you are a veteran: ask the municipal assessor about the $250 veteran deduction.

If you are a 100% disabled veteran: review the full property-tax exemption and required VA proof.

If your assessed value is too high: contact the municipal assessor and review the County Board of Taxation appeal deadline.

If your benefit status is missing: use the state property-tax relief status tool or call the Property Tax Relief number.

14

Important caution

Independent Information, Tax Caution and Property-Records Notice

This page is independent informational content for homeowners and renters.

It is not the official website of the State of New Jersey, the New Jersey Division of Taxation, any county board of taxation, any municipal assessor or any tax collector.

It is not legal advice, tax advice, an official benefit determination, a tax bill, an assessment notice or an appeal filing.

Property-tax relief eligibility, deadlines, income limits, benefit amounts, forms, office hours and payment schedules can change by state budget or agency guidance.

Verify current rules with the responsible official office before filing, appealing, paying, or relying on an estimate.

Property records should be used only for property-tax, assessment, ownership-reference and public-record purposes.

Do not use property-record information for employment screening, tenant screening, credit, insurance or any FCRA-regulated purpose.

15

FAQs

New Jersey Homestead Exemption FAQs

Does New Jersey have a homestead exemption?

New Jersey does not have one simple statewide homestead exemption that permanently subtracts a fixed amount from every homeowner’s assessed value.

Most residents looking for a New Jersey homestead exemption should review ANCHOR, Senior Freeze, Stay NJ, local deductions and veteran exemptions.

What replaced the New Jersey Homestead Benefit?

The ANCHOR program replaced the prior Homestead Benefit for modern filing years.

ANCHOR provides property-tax relief for eligible homeowners and renters who meet main-home and income rules.

What is the 2026 New Jersey property-tax relief deadline?

The deadline for the 2025 property-tax relief application season is November 2, 2026.

This applies to the current ANCHOR and PAS-1 property-tax relief filing period.

How much is the 2025 ANCHOR benefit for New Jersey homeowners?

For homeowners, the state lists $1,500 for 2025 gross income of $150,000 or less.

It lists $1,000 for income from $150,001 to $250,000, subject to eligibility and benefit caps.

Who should file PAS-1 instead of ANC-1?

Seniors age 65 or older and residents receiving Social Security Disability or Railroad Retirement disability benefits generally use PAS-1.

PAS-1 is the combined application for ANCHOR, Senior Freeze and Stay NJ review.

What is the Senior Freeze in New Jersey?

Senior Freeze reimburses eligible seniors and disabled persons for property-tax or mobile home site-fee increases above a base-year amount.

Eligibility depends on age or disability, ownership or occupancy, residency, income and property-tax status.

What is Stay NJ?

Stay NJ is a senior homeowner property-tax relief program coordinated with ANCHOR and Senior Freeze.

For 2027 payments tied to the 2025 tax year, the state lists income-tier maximums for eligible applicants.

Where do I file the $250 senior or veteran property-tax deduction?

The $250 senior/disabled deduction and $250 veteran deduction are generally filed locally.

Contact your municipal tax assessor or tax collector for the correct form, proof and local submission method.

Does applying for ANCHOR appeal my assessed value?

No. ANCHOR is a property-tax relief program and does not appeal your assessed value.

If your assessment is too high, review the County Board of Taxation or Tax Court appeal process.

Does the 100% disabled veteran exemption work like ANCHOR?

No. ANCHOR is a state property-tax relief benefit for eligible residents.

The 100% disabled veteran exemption can remove local property taxes on a qualifying principal residence when strict veteran, disability, ownership and occupancy rules are met.

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Official resources

Official New Jersey Sources Used

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