NJ A4475

Lowers the minimum age for a surviving spouse of an eligible claimant to receive homestead property tax reimbursements (Senior Freeze program) from 65 to 62 years of age.

Surviving spouses who are 62 or older by December 31 of the tax year would qualify for the property tax reimbursement program, which reimburses eligible seniors and disabled persons for property tax increases.

The bill amends P.L.1997, c.348 (C.54:4-8.67), which establishes the homestead property tax reimbursement program in New Jersey.

Changes would apply retroactively to January 1, 2024, allowing surviving spouses aged 62-64 to claim benefits for tax years beginning with 2024.

Sponsored by Assemblyman Alex Sauickie (District 12) and co-sponsored by Assemblyman Myhre; introduced February 24, 2026.