There was a tax freeze in New Jersey because of a tax program designed to help the disabled and elderly avoid paying any increases on the property tax of their primary residence. The program is for those over 65 years old who have an income below $80,000, has lived in New Jersey for 10 years and owned or lived in their residence for 3 years.
The freeze's income limit is misleading; the actual limit is dictated by New Jersey's budget. Depending on the year in question and the amount of income that the state receives, the limit can drop to $70,000. For a estimate of who qualifies for the tax freeze, the New Jersey state Division of Taxation has a short questionnaire that can be found and filled out on their website.
The program works by reimbursing those who qualify for any increased tax they paid during the year. Applying for the program is straight forward, print out one of two forms from the New Jersey Division of Taxation online and follow the instructions. Applicants must include copies of their previous years' property tax bills along with proof of age or disability. The completed and signed form must be submitted by an early summer deadline each year.