NJ ANCHOR & PAS-1 Explained: Who Qualifies, What You Get, and When to Use Which Form

Organized New Jersey property tax relief workstation with forms, a brass fountain pen, and secure digital overlays

Executive Summary for the Taxpayer. NJ ANCHOR and PAS-1 are the two New Jersey property tax relief filings covered here. PAS-1 is the combined filing vehicle for seniors and certain disabled applicants, both ANCHOR and PAS-1 can be filed online using ID.me, and paper filing remains available. NJ Division of Taxation Property Tax Relief Portal NJ Property Tax Relief Forms

New Jersey residents often confuse these two programs because the forms and eligibility rules overlap. The important distinction is that ANCHOR is generally a flat property tax benefit, while Senior Freeze reimburses qualifying property tax increases. NJ Division of Taxation Senior Freeze

Quick-reference comparison

Program	Who may qualify	What it provides	Income limit	Deadline	Online?	ID.me needed?
NJ ANCHOR	NJ homeowners or renters who occupied their main home on October 1, 2025	Flat property tax relief payment	Homeowners: up to $250,000; renters: up to $150,000	November 2, 2026	Yes, plus paper filing	Yes, for online filing
PAS-1 / Senior Freeze	NJ homeowners age 65 or older, or certain Social Security/Railroad Retirement disability recipients	Reimbursement of qualifying property tax increases	2025 income: $172,475 or less; 2024 income: $168,268 or less	November 2, 2026	Yes, plus paper filing	Yes, for online filing

The ANCHOR and Senior Freeze figures above apply to the 2025 benefit year, generally paid in 2026. Both are New Jersey property tax relief programs, but they operate differently and use different eligibility standards. NJ ANCHOR Senior Freeze

NJ ANCHOR: Who, what, when, why, and how

Who qualifies for NJ ANCHOR?

For the 2025 benefit year, you generally must have been a New Jersey resident who owned or rented and occupied your principal residence on October 1, 2025. The income limits are:

Homeowners: 2025 New Jersey gross income of $250,000 or less.
Renters: 2025 New Jersey gross income of $150,000 or less.
The property must generally be subject to local property taxes.
Renters should have their name on the lease or rental agreement.

A vacation home, second home, or property rented to someone else does not qualify as your ANCHOR principal residence. 2025 Form ANC-1 Instructions

What is the ANCHOR benefit?

For the 2025 benefit year, paid in 2026, the benefit amounts are:

Homeowners with income up to $150,000: $1,500.
Homeowners with income from $150,001 through $250,000: $1,000.
Renters age 64 or younger: $450.
Renters age 65 or older: $700.

ANCHOR is intended to provide broad property tax relief. It is generally a fixed benefit based on residency, housing status, income, and age rather than a dollar-for-dollar reimbursement of your property tax increase. NJ ANCHOR Benefit Calculation

When is the ANCHOR application deadline?

The 2025 ANCHOR application deadline is November 2, 2026. Paper applications must be postmarked by that date. NJ ANCHOR

Most eligible homeowners under age 65 who are not receiving qualifying disability benefits, along with most eligible renters, may receive a Benefit Confirmation Letter and be filed automatically by the Division. If you need to change banking information, request a paper check, reject an incorrect property, or did not receive a letter, you may need to file your own application. NJ ANCHOR

How do you apply?

You can apply through the NJ Property Tax Relief Portal. Online filing uses ID.me identity verification, and ANCHOR PINs are no longer required for the standard online process. NJ Division of Taxation Property Tax Relief Portal

You may also download a paper application from the NJ property tax relief forms page, or request assistance by calling 1-888-238-1233. Mail the paper application so it is postmarked no later than November 2, 2026. 2025 Form ANC-1 Instructions

Top-down comparison of organized New Jersey property tax relief application folders and filing documents

PAS-1 Senior Freeze: Who, what, when, why, and how

Who qualifies for Senior Freeze?

The Senior Freeze, formally called the Property Tax Reimbursement Program, is generally available to New Jersey residents who meet all applicable requirements and are:

Age 65 or older as of December 31, 2025; or
Receiving federal Social Security or Railroad Retirement disability benefits as of December 31, 2025.
The applicant must generally have owned and occupied the same principal residence since December 31, 2022.
The home must be subject to property taxes.

Limited exceptions may apply when an eligible person moved, including certain qualified moves. The Division evaluates eligibility requirements from the base year through the application year. Senior Freeze Eligibility Requirements

What does Senior Freeze reimburse?

Senior Freeze is not a flat payment. It generally reimburses the difference between the property taxes paid in the base year and the qualifying property taxes paid in the application year, subject to program rules and limitations. In practical terms, it is designed to hold the taxpayer’s property tax burden at the base-year level and reimburse eligible increases. Senior Freeze Program

For the 2025 application, both income thresholds generally must be satisfied:

2025 income: $172,475 or less.
2024 income: $168,268 or less.

Income calculations can include amounts that are treated differently for federal and New Jersey purposes, so review the PAS-1 instructions carefully. 2025 PAS-1 Instructions

When and how do you file PAS-1?

The PAS-1 filing deadline is November 2, 2026. Form PAS-1 is titled “Application for Property Tax Reimbursement for Seniors and Social Security Disability Recipients.” NJ Senior Freeze

You can:

File PAS-1 online through the NJ Property Tax Relief Portal.
Complete the paper PAS-1 application and mail it by the deadline.
Use the combined application to claim applicable Senior Freeze, ANCHOR, and Stay NJ benefits.

PAS-1 is a form, not a replacement for every other program. Senior Freeze and ANCHOR remain separate benefit programs, but the State uses PAS-1 as the combined filing vehicle for senior and certain disabled applicants. NJ Property Tax Relief Forms

PAS-1 versus ANCHOR: Which should I use?

Use the following framework:

Use ANCHOR if you owned or rented and occupied your New Jersey main home on October 1, 2025 and meet the applicable income limits.
Use PAS-1 if you meet the Senior Freeze age or disability requirements, the home-ownership and residency requirements, and the income thresholds.
Use both when applicable. A qualifying senior homeowner may use PAS-1 to apply for Senior Freeze and the ANCHOR benefit through the combined filing.
Do not use ANC-1 if you or your spouse were age 65 or older or received qualifying disability benefits on December 31, 2025. The State instructs those applicants to use PAS-1 instead.

ANCHOR is usually broader and easier to qualify for. Senior Freeze can be more valuable over time because it is tied to qualifying property tax increases, but it requires a longer ownership history and more detailed eligibility review. 2025 Form ANC-1 Instructions Senior Freeze

Do I need ID.me, and what if I do not want to use it?

ID.me is used for online ANCHOR and PAS-1 filings through the New Jersey property tax relief portal. NJ Property Tax Relief and ID.me

If you cannot or do not want to use ID.me:

File a paper ANC-1 application for ANCHOR, if applicable.
File a paper PAS-1 application for Senior Freeze and related property tax relief, if applicable.
Call the NJ Property Tax Relief Hotline at 1-888-238-1233 for assistance.

Allow time for paper processing and retain a copy of everything submitted. NJ Division of Taxation Property Tax Relief Forms

How to set up ID.me step by step

Begin at the organization’s website where ID.me is required, such as the NJ Property Tax Relief Portal.
Select Sign in with ID.me.
Select Create a wallet if you do not already have an account.
Enter your email address, create a strong password, confirm your email, and set up multi-factor authentication.
Verify your identity using one of the available methods:
- Self-service document upload and video selfie.
- Short video call with an ID.me agent.
- Other verification options offered during the process, including in-person verification when available.
Review the information-sharing prompt and select Allow so the verified information can be sent to the New Jersey portal.

Have a driver’s license, state identification card, passport, Social Security information, and other requested documents available. Use the same email address you use for state portals when practical, and allow verification time ranging from several minutes to several days depending on the method and any follow-up review. Create an ID.me Wallet New Jersey Property Tax Relief and ID.me

What should I do now?

Use this checklist:

Determine whether you owned or rented your NJ main home on October 1, 2025.
Review your 2024 and 2025 New Jersey gross income.
If you are age 65 or older or receive qualifying disability benefits, review PAS-1 requirements.
Gather property tax bills, block and lot information, lease documents, Social Security or disability information, and prior New Jersey returns.
File ANCHOR or PAS-1 online with ID.me, or use the paper alternative.
File property tax relief applications by November 2, 2026.
Keep confirmation numbers, copies, and proof of mailing.

Brick Taxes LLC is an Enrolled Agent practice that helps New Jersey residents understand eligibility, organize documents, and file these property tax relief applications correctly. These programs are administered by New Jersey state agencies rather than the IRS, but Brick Taxes can also assist with state tax matters and, where authorized, communicate with or represent taxpayers before the New Jersey Division of Taxation.

Start with Brick Taxes | View fees | 732-540-1040

This article is for general educational purposes and does not determine eligibility for any individual. New Jersey agencies may update benefit amounts, income limits, deadlines, forms, and filing procedures. Confirm current requirements with the administering agency before submitting an application.

NJ ANCHOR, PAS-1 & PAAD Explained: Who Qualifies, What You Get, and How to Apply (Without Getting Stuck on ID.ME)