NJ PAS-1 Property Tax Relief Application: Filing, Deadline, and Income

New Jersey’s PAS-1 property tax relief application is a single form the Division of Taxation uses to screen you for three programs at once: the Senior Freeze, ANCHOR, and Stay NJ. You file it once, online at propertytaxrelief.nj.gov or on paper, and the Division decides which benefits you qualify for. The deadline for the 2025 application is November 2, 2026.¹

What One PAS-1 Application Covers

Filing PAS-1 puts you in the running for up to three separate benefits. You do not choose among them on the form; the Division checks your income, age, residency, and ownership history against each program’s rules.²

The Senior Freeze reimburses property tax increases since a “base year,” the first year you met all requirements. You or your spouse must be 65 or older on December 31, 2025, or receiving federal Social Security disability or Railroad Retirement disability payments. You must have owned and lived in the same home continuously since December 31, 2022 or earlier. Combined annual income cannot exceed $168,268 for 2024 or $172,475 for 2025.³

ANCHOR is open to both homeowners and renters who use the New Jersey property as a main home and fall within its income limits. It does not require years of continuous ownership.⁴

Stay NJ reimburses a portion of the property tax bill for homeowners 65 and older who owned and lived in the home for the full tax year and meet the income cap. ANCHOR and Senior Freeze benefits may reduce the Stay NJ amount, and Stay NJ pays in equal quarterly installments rather than one lump sum.²

How to Get the Form

If you filed a paper PAS-1 last year, a new paper application arrives in the mail automatically. If you filed online, you receive a postcard when the portal opens. People who visited a Regional Information Center or a Taxation filing event in the prior year may also receive a paper form.²

First-time applicants and anyone who did not receive a form can download PAS-1 and its instruction booklet from the Division of Taxation’s property tax relief forms page.⁵ You can also skip the paper entirely and file at propertytaxrelief.nj.gov. The online version lets you save your progress and finish later.¹

What to Gather Before You Start

Pull these together before you open the form:

Your property tax bills for 2024 and 2025
Your NJ-1040 income tax returns for 2024 and 2025
Any SSA-1099 forms
If this is your first PAS-1: a copy of your deed, lease, or full trust agreement establishing your right to occupy the property
If you are filing on behalf of someone who died: a copy of the death certificate

First-time applicants only need to submit the deed, lease, or trust once. You do not resubmit those documents in future years.¹

Filling Out PAS-1

Identification and Filing Status

Enter your Social Security number or ITIN at the top, one digit per box. If you are married or in a civil union, both spouses’ numbers are required. Print your name (last name first), current mailing address, and ZIP. Include your spouse’s name if you filed a joint NJ-1040, unless the two of you are filing separate PAS-1 applications.

On Line 1, fill in the oval matching your filing status on your 2025 New Jersey income tax return. Line 2 asks for your birth year, plus your spouse’s if you were married or in a civil union and shared a home on October 1, 2025. Lines 3a and 3b ask whether you were receiving federal Social Security disability or Railroad Retirement disability payments during 2025.¹

Residency and Property

Lines 4 through 9 walk through your residency history. Line 4 asks whether you owned or rented and lived in your main New Jersey home on October 1, 2025. Line 5 pins down your residency status on that date. Lines 6a through 6c ask whether you owned and lived in the same home for all of 2025, and if not, what changed. Line 7 asks if you are applying for the same home as last year. Line 8 confirms whether you have owned and lived there continuously since December 31, 2022, which is the Senior Freeze test.

Enter the four-digit county/municipality code for your residence using the table on page 15 of the instruction booklet. Enter your property’s block and lot numbers from your tax bill or deed; condominiums also need a qualifier number. On Lines 14 and 15, enter the total property taxes billed for 2024 and 2025 for whichever home was your main home on October 1 of each year. Mobile home owners who pay site fees instead of direct property taxes multiply the annual site fees by 18% and enter that result.¹

Income

Lines 17a through 17f cover your 2024 income and Lines 18a through 18f cover 2025. Pull these numbers straight from your NJ-1040 returns, SSA-1099s, and other income documents. If you were not required to file a New Jersey income tax return, use the Income Calculation Worksheets on page 11 of the instruction booklet to reconstruct what you would have reported.¹ Each program has its own income ceiling, and the Division cross-checks your figures against state tax records.

Deadline and How to Submit

The 2025 PAS-1 is due November 2, 2026. Online applications must be submitted by 11:59 p.m. that day. Paper applications must be postmarked on or before November 2, 2026. There is no late-filing grace period; missing the deadline forfeits your benefits for the year.¹

Filing online at propertytaxrelief.nj.gov gets you an immediate confirmation reference number, lets you sign up for direct deposit, and lets you break the application across multiple sittings. Paper filers mail the completed form to the address printed in the instruction booklet.¹

After You File

The Division of Taxation reviews your PAS-1 against state tax records and determines which of the three programs you qualify for. Eligibility rules, income limits, and benefit amounts can change with the state budget, so the final benefit may differ from what you estimate at filing.²

For Stay NJ, the Division plans to mail eligible applicants a notice in autumn 2026 with their property taxes, applicable tax credits, and the benefit amount they qualify for. Stay NJ payments for the 2024 program were distributed quarterly: the February and May 2026 payments were funded under the Fiscal Year 2026 state budget, and the August and November 2026 payments are subject to the Fiscal Year 2027 budget. The 2025 Stay NJ payment schedule is subject to future budget appropriations.²

If your Senior Freeze application is approved, you receive a check or direct deposit for the difference between your base-year property taxes and the current year’s taxes. If you exceeded the income limit one year but met it the year before, a one-time exemption lets you keep your base year when you reapply the following year, but only once.³

Don’t Confuse PAS-1 With the $250 Senior and Disabled Deduction

The $250 annual property tax deduction for seniors and disabled homeowners is a separate local benefit. It uses Form PTD, not PAS-1, and you file it with your municipal tax assessor or tax collector, not the Division of Taxation. Applying for PAS-1 does not apply you for the $250 deduction, and vice versa.⁶

1
NJ Division of Taxation. 2025 PAS-1 Application Instructions
2
NJ Division of Taxation. Property Tax Relief Programs
3
NJ Division of Taxation. Senior Freeze Eligibility Requirements
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NJ Division of Taxation. ANCHOR Program
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New Jersey Division of Taxation. NJ Division of Taxation – Property Tax Relief Application
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NJ Division of Taxation. Property Tax Deduction for Senior Citizens/Disabled Persons