NJ A4117

Lowers the minimum age for surviving spouses to maintain eligibility for New Jersey's homestead property tax reimbursement ("senior freeze") program from 65 to 62 years old upon the death of the eligible claimant.

The change applies retroactively to January 1, 2020, allowing surviving spouses who turned 62 since that date to potentially claim benefits.

The senior freeze program reimburses eligible senior citizens and disabled persons for property tax increases above their base year amount.

Original claimants must still be 65 or older (or disabled) to initially qualify for the program; the age reduction only applies to surviving spouses continuing benefits.