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Bill > S1864
NJ S1864
NJ S1864Lowers age of eligibility for surviving spouse under homestead property tax reimbursement program.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill lowers the minimum age for a surviving spouse of an eligible claimant to maintain their eligibility to receive a homestead property tax reimbursement upon the death of the eligible claimant. The current minimum age is 65. The bill changes the minimum age to 62. The bill is retroactive to January 1, 2020. Informally known as the "senior freeze," the homestead property tax reimbursement provides eligible senior citizens and disabled persons with a benefit to compensate for increases in property taxes.
AI Summary
This bill amends the "senior freeze" program, which provides eligible senior citizens and disabled persons with a reimbursement to offset increases in their property taxes, by lowering the minimum age for a surviving spouse to maintain eligibility for this benefit. Previously, a surviving spouse had to be at least 65 years old to continue receiving the homestead property tax reimbursement after their spouse, the original eligible claimant, passed away. This bill changes that minimum age to 62, making more surviving spouses eligible for this tax relief. The change is retroactive, meaning it applies to claims dating back to January 1, 2020.
Committee Categories
Housing and Urban Affairs
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/S1864 |
| BillText | https://pub.njleg.gov/Bills/2026/S2000/1864_I1.HTM |
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