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                                  PRSRT STD
                                                                    US POSTAGE PAID
                                                                                   STATE OF NEW JERSEY

                                                                                                      2020 Form PTR-1  
                                                                                                      New Jersey Senior Freeze (Property Tax 

                                                                                                      Reimbursement) Application

                                                                                                      •  File your application by —

                                                                                                        November 1, 2021 

                                                                                                      • For more information call —          

                                                                                                        1 (800) 882-6597

                                                                                                        IMPORTANT

                                                                                                      This form is for applicants who did NOT  

                                                                                                      receive a 2019 Senior Freeze. 

                        PO BOX 269

NJ DIVISION OF TAXATION                       TRENTON, NJ 08695-0269

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                 2020 Form               PTR-1 

         Senior Freeze (Property Tax  

         Reimbursement) Application

                 What You Need To Know

•  Use only blue or black ink when completing your application. 

•  Fill in the applicable ovals completely like this:    . This will ensure 
 that your application is scanned successfully.

•  Complete all four pages and sign the application on the last.

•  Do not staple, paper clip, tape, or use any other fastening device.

•  Enclose copies of your 2019 and 2020 property tax bills and proof 
 of payment or Form PTR-1A. Mobile home owners, enclose docu-                INSERT
 mentation of annual site fees due and paid or Form PTR-1B. 

•  Homeowners who enclose Form PTR-1A         must use the amounts of 
 2019 and 2020 property taxes from the boxes at line 5 in Part II of 
 that form to complete lines 13 and 14 of Form PTR-1.

•  Mobile home owners who enclose Form PTR-1B                must use the 
 amounts of 2019 and 2020 property taxes (site fees         0.18) from  the 
 boxes at line 6 in Part III of that form to complete lines 13 and 14 of 
 Form PTR-1.

•  Enclose proof of age or disability for 2019 and 2020.

•  If you met the eligibility requirements for both 2019 and 2020, you must 
 file this application in order to use the amount of your    2019 property 
 taxes to calculate your Senior Freeze in future years.

•  Enter numbers within the boundaries of each box. Do not use 
 dollar signs or dashes.

Print or type numbers like this:

Show dollar amounts like this:

TOTAL 2019 INCOME

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                                  IMPORTANT!
2019 Senior Freeze (Property Tax Reimbursement) Recipients. If you applied for and received a 2019 
Senior Freeze, you should have received a personalized application (Form PTR-2) preprinted with informa-
tion you provided last year. If you qualify for a 2020 Senior Freeze, use the personalized application. If you 
have not received your personalized application, call 1 (800) 882-6597.

Introduction                                           adopted by July 1, 2021. This means that the re-
The  Senior Freeze (Property Tax Reimbursement)        quirements, including the income limits, that are 
program reimburses senior citizens and disabled        listed under “Eligibility Requirements” in these in-
persons for property tax increases. For applicants     structions may be changed by the State Budget.
who met all the eligibility requirements for 2019, 
                                                       For updated information on any budgetary 
and again for 2020, the amount of the 2020 re-
                                                       changes to this program, check the Division of 
imbursement will be the difference between the 
                                                       Taxation’s website at www.state.nj.us/treasury/
amount of property taxes that were due and paid 
                                                       taxation/ptr/index.shtml or call 1 (800) 323-4400. 
by the applicant for 2019 and the amount of prop-
erty taxes that were due and paid for 2020, as 
long as the amount paid for 2020 was greater than      Eligibility Requirements
the amount paid for 2019. For mobile home own-         To qualify for the 2020 Senior Freeze, an applicant 
ers, property tax means 18% of the annual site         must meet all of the following requirements. (Also 
fees paid to the owner of a mobile home park.          see “Impact of State Budget” above.)

Homeowners and mobile home owners who are              •  You must have been age 65 or older as of De-
receiving Homestead Benefits and/or Property            cember 31, 2019, OR actually receiving federal 
Tax Credits or Deductions also can receive the          Social Security disability benefit payments on 
Senior Freeze if they meet the eligibility require-     or before December 31, 2019, and on or before 
ments. However, the total of all property tax relief    December 31, 2020. You do not qualify if you 
benefits that you receive for 2020 (Senior Freeze,      (or your spouse) were receiving those benefits 
Homestead Benefit, Property Tax Deduction for           on behalf of someone else; and
senior citizens/disabled persons, and Property Tax     •  You must have lived in New Jersey continuously 
Deduction for veterans) cannot be more than the         since December 31, 2009, or earlier as either a 
amount of your 2020 property taxes (or rent/site        home owner or a renter; and
fees constituting property taxes).
                                                       •  You must have owned and lived in your home 
Spouse/Civil Union Partner. Any reference in            (or have leased a site in a mobile home park 
this booklet to a spouse also refers to a spouse        on which you have placed a manufactured or 
who entered into a valid same-sex marriage in an-       mobile home that you own) since December 31, 
other state or foreign nation and a partner in a civil  2016, or earlier (and you still owned and lived in 
union (CU) recognized under New Jersey law.             that home on December 31, 2020); and
                                                       •  You must have paid the full amount of the 
Impact of State Budget                                  property taxes due on your home:
Eligibility requirements, including income              For 2019:  By June 1, 2020, and
limits, and benefits available under the Senior         For 2020:  By June 1, 2021; and
Freeze program are subject to change by the 
State Budget.                                          •  Your total annual income must have been:
                                                        For 2019:  $91,505 or less, and
Any changes to the eligibility requirements and         For 2020:  $92,969 or less.
benefit amounts for 2020 will not be finalized until 
the completion of the State Budget that must be 

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2020 Form PTR-1 Instructions

 These limits apply regardless of your marital/        Income Standards
 civil union status. However, if your status at line 1 With very few exceptions, all income that you 
 and/or line 2, Form PTR-1, was married/CU cou-        received during the year, including income that 
 ple, and you lived in the same household, you         you are not required to report on your New Jersey 
 must combine your incomes for that year.              Income Tax return, must be taken into account 
                                                       to determine eligibility for the Senior Freeze. In-
You cannot apply for a Senior Freeze for a:
                                                       come limits for eligibility are subject to adjustment 
•  Vacation home or “second home”; or                  annually.
•  Property that you rent to someone else; or
                                                       If you have a loss in one category of income, you 
•  Property that consists of more than four units; or  can apply it against income in the same category. 
•  Property with four units or less that contains      However, if you have a net loss in one category 
 more than one commercial unit.                        of income, you cannot apply it against income or 
                                                       gains in a different category. In the case of a net 
You also cannot apply if you:                          loss in any category, leave that line blank.
•  Received a 100% exemption from paying prop-
                                                       Examples of possible sources of income 
 erty taxes as a totally and permanently disabled 
                                                       (gross amounts unless otherwise noted):
 veteran; 
                                                       •  Social Security Benefits (including Medicare 
•  Made P.I.L.O.T. (Payments-in-Lieu-of-Tax) pay-
                                                        Part B premiums) paid to or on behalf of the 
 ments to your municipality. These payments are 
                                                        applicant;
 not considered property taxes.
                                                       •  Pension and Retirement Benefits (including an-
Life Estate (Life Tenancy). You are considered          nuity or IRA distributions and benefit payments 
the owner of the property if you have life estate       from foreign countries);
rights or hold a lease for 99 years or more. You       •  Salaries, Wages, Bonuses, Commissions, and 
must include with your application a copy of an         Fees;
official document (e.g., deed, lease) establishing     •
                                                          Unemployment Benefits;
your right to occupy the property.
                                                       •  Disability Benefits, whether public or private 
If you moved to your current home between               (including veterans’ and black lung benefits);
January 1, 2017, and December 31, 2018, AND            •  Interest (taxable and exempt);
you filed for and received a reimbursement for         •  Dividends;
property taxes (or mobile home park site fees) 
                                                       •  Capital Gains;
paid for the last full tax year that you occupied 
your previous home, you may be eligible to file a      •  Net Rental Income;
Senior Freeze application for 2020 if you meet all     •  Net Profits From Business;
the other eligibility requirements. Go to www.state.   •  Net Distributive Share of Partnership Income;
nj.us/treasury/ taxation/ptr/ptr2year.shtml to see if 
                                                       •  Net Pro Rata Share of S Corporation Income;
you qualify, then call the Senior Freeze Hotline at 
1 (800) 882-6597 for assistance.                       •  Support Payments;
                                                       •  Inheritances;
                                                       •  Royalties;
               Reminder                                •  Fair Market Value of Prizes and Awards;
 The  Homestead  Benefit  and     Senior  Freeze       •  Gambling and Lottery Winnings 
 (Property Tax Reimbursement) pro grams are             (including New Jersey Lottery);
 separate programs, and separate applications 
                                                       •  Bequests and Death Benefits;
 must be filed every year for each program.
                                                       •  All Other Income.

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                                                                   2020 Form PTR-1 Instructions

Sources of income that should NOT be taken              other retirement benefit) to another financial 
into account to determine eligibility:                  instrument;
•  Economic Impact Payments                            •  Tax-free exchanges of a policy or contract han-
 (stimulus payments)                                    dled between two insurance companies;
•  Reparation or restitution payments to victims of    •  Insurance policyholder’s original contributions if 
 National Socialist (Nazi) persecution; returns of      demutualization of the policy occurs;
 property (tangible or intan gible) seized, lost, or   •  Income Tax refunds (New Jersey, federal, and 
 misappropriated as a result of Nazi actions or         other jurisdictions).
 policies and any cash values in replacement of 
 such property; payments of insurance policies 
                                                       Filing Requirements
 purchased by victims of Nazi persecution; and 
 any accumulated or accrued interest on such;          Due Date November 1, 2021
•  Benefit amounts received under the New Jersey       Eligible applicants must file the 2020 Senior 
                                                       Freeze application (Form PTR-1) on or before 
 State Lifeline Credit Program/Tenants Lifeline 
                                                       November 1, 2021. Applications postmarked on or 
 Assistance Program;
                                                       before the due date are considered to be filed on 
•  Benefits received as either New Jersey 
                                                       time. Applica tions postmarked after the due date 
   Homestead, FAIR, or  SAVER rebates;                 are con sidered to be filed late.
•  Senior Freeze (Property Tax Reimbursement) 
 benefits;                                             Proof of Age/Disability
•  Capital gains on the sale of a principal residence  Applicants age 65 or older must submit proof 
 (main home) of up to $250,000 if single, and          of age with their applications. Examples of ac-
 up to $500,000 if married/CU couple. Capital          ceptable documentation include copies of the 
 gains in excess of the allowable exclusion must       following:
 be included in income. (Capital gains and the         •  Birth certificate;
 exclusion of all or part of the gain on the sale 
                                                       •  Driver’s license;
 of a main home are calculated in the same 
 manner for both federal and State Income Tax          •  Church records.
 purposes.);
                                                       Applicants who are not age 65 or older, but are 
•  Stipends from the Volunteers in Service to          receiving federal Social Security disability benefit 
 America (VISTA), Foster Grandparents, and             payments, must submit a copy of the Social Secu-
 Workforce 55+ programs; and programs under            rity Award Letter indicating that the applicant was 
 Title V of the Older Americans Act of 1965;           receiving benefit payments. An applicant does not 
•  Proceeds received from a spouse’s life              qualify if receiving benefits on behalf of someone 
   insurance policy;                                   else. 
•  Proceeds received by the beneficiary of a 
   Special Needs Trust;                                Proof of Payment
                                                       Applicants are required to submit with their appli-
•  Proceeds received from viatical settlements;
                                                       cations proof of the amount of property taxes that 
•  Agent Orange payments;                              were due and paid. The Division of Taxation will 
•  Reparation payments to Japanese Americans           accept copies of the following:
 by the federal government pursuant to  sections 
 105 and 106 of the Civil Liberties Act of 1988,       Homeowners
 P.L. 100-383 (50 U.S.C. App. 1989b-4 and              1.  Property tax bills for both 2019 and 2020, 
 1989b-5);                                              along with
•  Rewards involving health care fraud or abuse        2.  Proof of the amount of property taxes paid, 
 that apply to N.J.A.C. 10:49-13.4;                     which can be either:
•  Rollovers from one financial instrument (pen-
 sion, annuity, IRA, insurance contract or 
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2020 Form PTR-1 Instructions

a. Copies of cancelled checks or receipts for the applicant must provide documentation as to
both 2019 and 2020 showing the amount of the percentage of ownership.
property taxes paid; or
Multiple units (if property consists of more
b. Copies of Form 1098 for both 2019 and
than one unit). If the property consists of more
2020 that you re ceived from your mortgage
than one unit, the applicant is only eligible for
company showing the amount of property
the proportionate share of the Senior Freeze that
taxes that were paid out of your escrow
reflects the percentage of the property used as
account.
their main home.
Verification Form. We realize that you may not be
Mobile Home Owners
able to locate your 2019 and 2020 property tax bills
1. A copy of the contract(s) or agree ment(s)
or proof of the amount of taxes paid. For your con-
for both 2019 and 2020 from the mobile home
venience, we have included a form in this booklet
park showing the amount of your site fees,
(Form PTR-1A) that you can submit as proof. Form
along with
PTR-1A also is available on the Division of Taxa-
tion’s website at www.state.nj.us/treasury/ taxation/ 2. Proof of the amount of site fees paid, which
ptr/printform.shtml. can be either:
a. Copies of cancelled checks or receipts for
Note: If you use Form PTR-1A, you must
both 2019 and 2020 showing the amount
have your local tax collector complete
of site fees paid; or
and certify Part II as to the amount of
property taxes due and paid for both b. A signed statement from the mobile home
2019 and 2020. Enclose the completed park management showing the amount of
verification form with Form PTR-1. site fees paid for both 2019 and 2020.

Co-ops and continuing care retirement facili- Verification Form. In place of 1 and 2 above,
ties. Residents of cooperative dwelling units and mobile home own ers can provide a completed
continuing care retirement facilities must get a Form PTR-1B, which is included in this booklet.
statement from their management indicating their Form PTR-1B also is available on the Division of
share of property taxes paid for the residential unit Taxation’s website at www.state.nj.us/treasury/
they occupy and submit the statement with Form taxation/ptr/printform.shtml.
PTR-1. Co-op residents can also use form PTR-
1A Co-op to provide this information. The form is Note: If you use Form PTR-1B, you must
available on the Division’s website at www.state. have the owner or manager of the mo-
nj.us/treasury/taxation/ptr/printform.shtml. Form bile home park complete and certify
PTR-1A Co-op must be certified by the co-op man- Part II as to the amount of mobile home
ager and submitted with Form PTR-1. park site fees due and paid for both
2019 and 2020. Enclose the completed
Multiple owners (if property is owned by more verification form with Form PTR-1.
than one person, other than husband and wife
or civil union partners). If title to the property is
Deceased Residents
held by the eligible applicant with others as tenants
If a person met all the eligibility requirements
in common or joint tenants (except in the case of a
for 2019 and 2020, but died after 12:01 a.m. on
husband and wife or civil union partners), the ap-
December 31, 2020, and before filing an appli ca-
plicant is only eligible for the proportionate share of
tion, Form PTR-1 should be filed by the surviving
the Senior Freeze that reflects their percentage of
spouse or personal representative (executor or ad-
ownership. This is true even if the other owner(s)
ministrator of an estate or anyone who is in charge
did not live there. The shares of ownership of the
of the decedent’s personal property).
property are considered to be held equally by all
owners. If the shares of ownership are not equal, Marital/Civil Union Status
Indicate on line 1 the marital/civil union status
of the applicant(s) on December 31, 2019, and

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2020 Form PTR-1 Instructions

indicate on line 2 the marital/civil union status Senior Freeze Checks
of the applicant(s) on December 31, 2020. (See Checks will be mailed to qualified applicants as
“Marital/Civil Union Status” on page 6.) follows:
Name and Address Your check
• Married/CU Couple (joint application): Write the will be issued
name and address of the decedent and the sur- If you applied on or before
viving spouse in the name and address fields. Before May 1, 2021 July 15, 2021
Print “Deceased” and the date of death above
Between May 2 – June 1, 2021 Sept. 1, 2021
the dece dent’s name.
Between June 2 – Sept. 1, 2021 Nov. 1, 2021
• Single: Write the decedent’s name in the name
field and the personal representative’s name Between Sept. 2 – Nov. 1, 2021 Dec. 1, 2021
and address in the remaining fields. Print “De-
Note:
ceased” and the date of death above the dece- Eligibility requirements, including
dent’s name. income limits, and benefits available
under this program are subject to
Signatures change by the State Budget. Check
• Personal representative: If a personal repre- the Division of Taxation’s website at
sentative has been appointed, that person must www.state.nj.us/treasury/ taxation/ptr/
sign the application in their official capacity. The index.shtml or call 1-800-323-4400 for
surviving spouse must also sign if it is a joint updated information. (See “Impact of
application. State Budget” on page 1.)

• No personal representative – joint application: If Under New Jersey law, if you receive a Senior
no personal representative has been appointed, Freeze that is larger than the amount for which
the surviving spouse signs the application and you are eligible, you must repay any excess you
writes “Filing as Surviving Spouse” or “Filing as received. The amount you owe can be deducted
Surviving Civil Union Partner” in the signature from your Senior Freeze, Income Tax refund or
section. credit, or Homestead Benefit before a payment is
• No personal representative – single application: issued.
If no personal representative has been appointed
and there is no surviving spouse, the person in Privacy Act Notification
charge of the decedent’s property must sign the The federal Privacy Act of 1974 requires an
application as “personal representative.” agency requesting information from individu als to
inform them why the request is being made and
When a spouse dies prior to December 31, the how the information is being used.
surviving spouse must meet all the eligibility re-
quirements for 2020 themselves. The marital/civil The Division of Taxation uses your Social Security
union status of the survivor who does not remarry number primarily to account for and give credit for
or enter into a new civil union during that year is tax pay ments. We also use Social Security num-
“Single.” bers in the administration and enforcement of all
tax laws for which we are responsible. In addition,
Check the box above the signature line and the Division is required by law to forward an an-
enclose a copy of the decedent’s death certifi- nual list to the Administrative Office of the Courts
cate to have the check issued to the surviving con taining the names, addresses, and Social Se-
spouse or estate. curity numbers of individuals who file a New Jer-
sey tax return or property tax benefit application.
This list will be used to avoid duplication of names
on jury lists.

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2020 Form PTR-1 Instructions

Completing the Application codes in these instructions are for Division of Tax-
ation purposes only.
Name and Address
Place the peel-off label in the name and address Note: If the local name of the place where
section at the top of the application. You will find you live is not listed, enter the code
your preprinted name and address label inside the for the municipality where the property
insert at the front of this booklet. Do not use the taxes were paid on your home. (To get
mailing label if any of the information is inac- the name of your municipality, go to
curate. If the information on the preprinted label www.state.nj.us/nj/gov/county/
is incorrect or if you did not receive a preprinted localities.html.)
label, print or type your name (last name first),
complete address, and ZIP Code in the spaces
Marital/Civil Union Status
provided. Include your spouse’s name if your mari-
(Lines 1 and 2)
tal/civil union status as of December 31, 2020,
was married/CU couple. Your check and next Line 1. Indicate your marital/civil union status on
year’s application will be sent to the address you December 31, 2019. Fill in only one oval ( ). If
provide. you were married or in a civil union but living apart
from your spouse, and you did not have access
to or receive support from your spouse’s income,
Social Security Number
you are considered “Single” for purposes of this
If your marital/civil union status as of Decem-
program.
ber 31, 2020, was single, you must enter your
Social Security number in the space provided on Line 2. Indicate your marital/civil union status on
the application, one digit in each box. To protect December 31, 2020. Fill in only one oval ( ). If
your privacy, your Social Security num ber is not you were married or in a civil union but living apart
printed on your name and address label. If your from your spouse, and you did not have access
status as of De cem ber 31, 2020, was married/CU to or receive support from your spouse’s income,
couple, you must report both applicants’ numbers you are considered “Single” for purposes of this
in the order in which the names are listed on the program.
ap pli cation. If you were married or in a civil union
but living apart from your spouse, and you did
Age/Disability Status
not have access to or receive support from your
spouse’s income, you are considered “Single” for (Lines 3 and 4)
purposes of this program. Enter only your Social Fill in the oval ( ) to indicate your status:
Security number on the application. Line 3a. Indicate whether you were 65 or older on
December 31, 2019. Fill in the appropriate oval to
If you (or your spouse) do not have a Social Secu-
the right of “Yourself.” If your marital/civil union sta-
rity number, file Form SS-5 with the Social Secu-
tus was married/CU couple, fill in the appropriate
rity Administration to apply for one. If you are not
oval to the right of “Spouse/CU Partner.”
eligible for a Social Security number, you must file
Form W-7 with the Internal Revenue Service to get Line 3b. Indicate whether you were actually re-
an individual taxpayer identification number (ITIN). ceiv ing federal Social Security disability benefit
If you applied for but have not received an ITIN by payments on or before December 31, 2019. Fill
the due date, enclose a copy of your federal Form in the appropriate oval to the right of “Yourself.”
W-7 application with Form PTR-1. If your marital/civil union status was married/CU
couple, fill in the appropriate oval to the right of
County/Municipality Code “Spouse/CU Partner.”
Enter your four-digit county/municipality code, one
digit in each box, from the table on page 14. This Line 4a. Indicate whether you were 65 or older on
code identifies the county and municipality of your December 31, 2020. Fill in the appropriate oval
current residence. The county and municipality to the right of “Yourself.” If your marital/civil union

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2020 Form PTR-1 Instructions

status was married/CU couple, fill in the appropri- Residency Requirements
ate oval to the right of “Spouse/CU Partner.”
(Lines 5 and 6)
Line 4b. Indicate whether you were actually re- Line 5. Fill in the “Yes” oval ( ) if you lived in
ceiving federal Social Security disability benefit New Jersey continuously since December 31,
payments on or before December 31, 2020. Fill 2009, or earlier as either a homeowner or a renter.
in the appropriate oval to the right of “Yourself.” If “No,” you are not eligible, and you should not
If your marital/civil union status was married/CU file this application.
couple, fill in the appropriate oval to the right of
Line 6. Fill in the “Yes” oval ( ) if you owned and
“Spouse/CU Partner.”
lived in the same home for which you are claim-
Applicant(s) must meet the age or disability re- ing the Senior Freeze (or leased a site in a mobile
quirements for both 2019 and 2020 to be eligible. home park in New Jersey on which you placed a
File the application only if you or your spouse met manufactured or mobile home that you own) con-
the requirements. tinuously since December 31, 2016, or earlier. If
“No,” you are not eligible, and you should not
file this application.

Important
You must satisfy all the requirements at lines 3, 4, 5, and 6 for BOTH 2019 AND 2020 to be eligible.
File the application only if you met the requirements.

Determining Total Income (Lines 7 and 8)

2019 Total Income* 2020 Total Income*

If your total 2019 If your total 2020
income was… Then… income was… Then…

$91,505 or less You meet the income eligibility $92,969 or less You meet the income eligibility
requirement for 2019. Continue requirement for 2020. Continue
completing the application. completing the application.

Over $91,505 You are not eligible and should not Over $92,969 You are not eligible and should not
file this application. file this application.

* These income limits apply regardless of your marital/civil union status. If your status at line 1 and/or line 2, Form
PTR-1, was married/CU couple, you must report the combined income of both spouses/CU partners for that year.

Line 7
Determining Total Income Total 2019 Income. List all the income you re-
(Lines 7 and 8) ceived in 2019. Add the amounts on lines a
Review “Income Categories” on page 8 before en- through q and enter the result on line 7. If you
tering your income amounts for 2019 and 2020 on were married or in a civil union as of Decem-
lines a through q. For a list of sources of income ber 31, 2019, and living in the same household,
that you are not required to take into account to you must combine your income with your spouse’s
determine income eligibility, see page 3. income. If your spouse died during 2019 and your
status on December 31, 2019, was “Single,” list

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2020 Form PTR-1 Instructions

only the income you yourself received (do not of income, you cannot apply it against income or
include your deceased spouse’s income). Joint gains in a different category. In the case of a net
income must be apportioned to reflect the amount loss in any category, leave that line blank.
you received.
Enter dollars and cents in the fields as shown:
2019 Income Eligibility. If your total 2019 in-
come on line 7 was $91,505 or less, you meet the a.Social Security Benefits...
income eligibility requirement for 2019 (see chart
on page 7). Continue to line 8 and check your in- Line A
come eligibility for 2020. Enter the total amount of Social Security or Rail-
road Retirement benefits (including Medicare
If the amount on line 7 is over $91,505, STOP. Part B premiums) from Box 5 of Form SSA-1099
You are not eligible, and you should not file or Form RRB-1099.
this application.
Line B
Line 8 Enter the total amount (after adjustments below) of
Total 2020 Income. List all the income you re- pension and annuity payments, including IRA with-
ceived in 2020. Add the amounts on lines a drawals, that you reported as Pensions, Annuities,
through q and enter the result on line 8. If you and IRA Withdrawals on your New Jersey resident
were married or in a civil union as of Decem- Income Tax Return, Form NJ-1040 (line 20a). If
ber 31, 2020, and living in the same household, you are required to file Form NJ-1040, you must
you must combine your income with your spouse’s complete that line before you complete your
income. If your spouse died during 2020 and your PTR-1 application.
status on December 31, 2020, was “Single,” list
only the income you yourself received (do not If you are not required to file Form NJ-1040, you
include your deceased spouse’s income). Joint must calculate the amount you would have re-
income must be apportioned to reflect the amount ported as Pensions, Annuities, and IRA Withdraw-
you received. als if you did file the return. For your convenience,
a copy of the instructions for completing that line
2020 Income Eligibility. If your total 2020 income of Form NJ-1040 has been included in this booklet
on line 8 was $92,969 or less, you meet the in- as Appendix A. You can use those instructions to
come eligibility requirement for 2020. (See chart calculate the amount for both 2019 and 2020.
on page 7.) Continue completing the application
with line 9. Adjustments. For purposes of this program, you
must make adjustments as follows:
If the amount on line 8 is over $92,969, STOP.
You are not eligible, and you should not file 1. Add any amounts received as U.S. military
this application. pension or survivor’s benefit payments.

2. Add any amounts received as a total and per-
Income Categories manent disability pension before you reached
With very few exceptions, all income that you age 65. Note: Once you reach age 65, you
received during the year, including income that must include any payments you receive from a
you are not required to report on your New Jersey disability pension.
Income Tax return, must be taken into account
to determine eligibility for the Senior Freeze. In 3. Add the portion of any distribution from a Roth
most cases, you must report on your application IRA you received that you would have reported
the total (gross) amount of income you received, if it were a traditional IRA. (See Appendix A.)
whether taxable or nontaxable.
Do not include income from a direct rollover to an-
If you have a loss in one category of income, you other financial instrument, a tax-free exchange of
can apply it against income in the same category. a policy or contract between two insurance com-
However, if you have a net loss in one category panies, or a conversion from an existing traditional
IRA to a Roth IRA.
Page 8

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2020 Form PTR-1 Instructions

Line C condominium unit, parcel of land) and personal
Enter the total amount of wages, salaries, tips, property whether tangible (e.g., car, jewelry, fur-
and other compensation you received from all em- niture) or intangible (e.g., stocks, bonds, mutual
ployment both inside and outside New Jersey as funds). All gains, whether taxable or nontaxable,
shown in Box 1 of Form W-2. Also include the total must be reported.
amount you received from fees, commissions,
bonuses, and any other payments received for Capital gains on the sale of a main home of up to
servi ces per formed both inside and outside New $250,000 for a single person or up to $500,000 for
Jersey that are not already listed. Include all pay- a married/civil union couple that are excluded from
ments you received whether in cash, benefits, or Income Tax for federal and New Jersey purposes
property. can be excluded. Capital gains in excess of the al-
lowable exclusion must be reported.
Line D
Enter the total amount of unemployment benefits Line I
you received as shown in Box 1 of Form 1099-G. Enter the net amount (after expenses) of rental in-
come you received.
If you received family leave insurance benefits,
enter the total amount shown in Box 1 of the Form Line J
1099-G you received for those payments. Enter the net amount of income (profits) from your
business, trade, or profession whether carried on
Line E inside or outside New Jersey.
Enter the total amount of disability benefits you re-
ceived, including veterans’ and black lung benefits. Line K
Enter the net amount of your distributive share of
Do not include on this line Social Security dis- partnership income, whether or not the income
ability benefits or payments from a disability pen- was actually distributed.
sion. Enter Social Security disability benefits on
line a, and payments from a disability pension on Line L
line b. Enter the amount of your net pro rata share of S
corporation income, whether or not the income
Line F was actually distributed.
Enter the total amount of interest you received
from sources both inside and outside New Jersey. Line M
All interest, whether taxable or tax-exempt, must Enter the court-ordered ali mony and separate
be included. If you incurred a penalty by making maintenance payments you received. Do not in-
a withdrawal from a certificate of deposit or other clude payments received for child support.
time-deposit account early, you can subtract this
Line N
penalty from your total interest.
Enter the total amount you received as an inheri-
Line G tance (whether received in the form of cash or
Enter the total amount of dividends you received property) except for transfers of property or assets
from investments (e.g., from stocks, mutual funds) from a deceased spouse to a surviving spouse.
or other income-producing activities that do not You must also report any income you received as a
constitute a trade or business. The total amount of beneficiary of an estate or trust.
dividends received, regardless of where earned,
Also include on this line the total value of any
must be reported.
property or assets you received as a gift or be-
Line H quest and amounts paid as death benefits. In
Enter the total amount of capital gains you re- addition, you must report life insurance proceeds
ceived from the sale, exchange, or other disposi- payable by reason of death, except for payments
tion of property. This includes all gains or income to the spouse of the deceased.
derived from the sale of real property (e.g., house,

Page 9

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2020 Form PTR-1 Instructions

Line O you (and your spouse) were the sole occupant(s),
Enter the total amount of income you received check “No.”
from royalties.
Line 11b – Percentage of Ownership
Line P Homeowners. If you answered “Yes” at line 11a,
Enter the total amount of gambling and lottery win- enter the share (percentage) of the property you
nings you received, including all New Jersey Lot- (and your spouse) owned.
tery winnings.
Exam ple: You and your spouse owned a home
Line Q with your sister. Your sister did not live with you,
Enter the total amount of any other income you and you and your spouse paid all the property
received for which a place has not been pro- taxes. You must enter 50% on line 11b of your
vided elsewhere on the application. Income from application because you and your spouse owned
sources both legal and illegal must be included. only one-half (50%) of the property. If your sis-
ter also is eligible, she must file a separate
Principal Residence (Main Home) application.
(Lines 9–12) Mobile Home Owners. If you answered “Yes” at
Line 9 – Status line 11a, enter the share (percentage) of site fees
Fill in the oval ( ) to indicate whether you are a that you (and your spouse) paid.
“Homeowner” or “Mobile Home Owner.” Fill in only
one oval. Line 12a – Multi-Unit Properties
Check “Yes” if your main home was a unit in a
Line 10 – Block and Lot Numbers multi-unit property that you owned. For example,
Homeowners, enter the Block and Lot Numbers of you owned a property consisting of four residential
your residence. Include qualifier if applicable (con- units and you occupied one of the units as your
dominiums only). You can get this information from main home. If the property is not a multi-unit prop-
your current property tax bill or from your local tax erty, check “No.”
collector.
“Unit of residential property” means a single, sepa-
Enter the Block and Lot Numbers in the boxes like rate dwelling unit that includes complete, indepen-
this: dent living facilities for one or more persons. This
Example: Block 3105.62 Lot 14.3 unit must contain permanent provisions for living,
sleeping, eating, cooking, and sanitation along
with separate kitchen and bathroom facilities.

Note: Residents of condominium complexes,
Mobile Home Owners will not have a block or co-ops, and continuing care retirement
lot number. facilities are not con sidered to be liv-
ing in multi-unit properties and should
Line 11a – Multiple Owners check “No.”
Homeowners. Check “Yes” only if you owned the
property that was your main home with someone Line 12b – Percentage of Occupancy
who was not your spouse — even if the other If you answered “Yes” at line 12a, enter the share
owner(s) did not live there. For example, you and (percentage) of the property that you (and your
your sister owned the home you lived in. If you spouse) used as your main home.
(and your spouse) were the sole own er(s), check
“No.” Example: You owned a four-unit property. The
units are equal in size, and one of the units was
Mobile Home Owners. If you occupied your mo- your main home. You occupied one-fourth (25%)
bile home with someone who was not your spouse of the property as your main home. Enter 25% at
and shared site fees with them, check “Yes.” If line 12b.

Page 10

- 13 -

                                                                                                                                 New Jersey
                                                                                                                                 2020 Senior Freeze
                                                PTR-1
                                                                                                     (Property Tax Reimbursement) Application
                                                                                                     Place preprinted label below ONLY if the information is correct.
                                                 You must enter your Social Security number below                           Otherwise print or type your name and address.
                                                Your Social Security Number                        Last Name, First Name, Initial (Joint Filers enter first name and middle initial of each. Enter  
                                                                                                                                 spouse’s/CU partner’s last name ONLY if different.)
                                                         -  -

                                                Spouse’s/CU Partner’s SSN                          Home Address (Number and Street, including apartment number)
                                                         -  -
         
         County/Municipality Code (See instructions)                                               City, Town, Post Office                 State                          ZIP Code

 For Privacy Act Notification, See Instructions               

                                                 This is a four-page application. You must complete all four pages. Fill in ovals completely. 

                                                 PROOF OF AGE OR DISABILITY FOR 2019 AND 2020 MUST BE SUBMITTED WITH APPLICATION
                                                 Age 65 or Older: Copy of one – Birth Certificate, Driver’s License, Church Records
                                                 Receiving Federal Social Security Disability Benefits: Copy of Social Security Award Letter
                                                                                                   See instructions for more information.

Marital/Civil Union Status 
1.  Your Marital/Civil Union Status on December 31, 2019:                                                                          Single    Married/CU Couple

2.   Your Marital/Civil Union Status on December 31, 2020:                                                                         Single    Married/CU Couple

Age/Disability Status
3a.  On December 31, 2019, were you age 65 or older?                                                 Yourself                                Yes                          No
                                                                                                     Spouse/CU Partner                       Yes                          No

3b.  On or before December 31, 2019, were you actually  Yourself                                                                             Yes                          No
                                                receiving federal Social Security disability benefit Spouse/CU Partner                       Yes                          No
                                                payments?

4a.  On December 31, 2020, were you age 65 or older?                                                 Yourself                                Yes                          No
                                                                                                     Spouse/CU Partner                       Yes                          No

4b.  On or before December 31, 2020, were you actually  Yourself                                                                             Yes                          No
                                                receiving federal Social Security disability benefit Spouse/CU Partner                       Yes                          No
                                                payments?
Applicant(s) must meet the age or disability requirements for both 2019 and 2020. If neither you nor your spouse/CU 
partner met the requirements, you are not eligible for the reimbursement, and you should not file this application. See 
“Eligibility Requirements” on page 1 of instructions.

Residency Requirements
5.   Have you lived in New Jersey continuously since December 31, 2009,
                                                or earlier as either a homeowner or a renter?                                                Yes                          No
                                                If “No,” STOP. You are not eligible for the reimbursement, and you should not file this application.

6.   Have you owned and lived in the same New Jersey home since
                                                December 31, 2016, or earlier? (Mobile Home Owners, see instructions)                        Yes                          No
                                                If “No,” STOP. You are not eligible for the reimbursement, and you should not file this application.

- 14 -

                                                            Name(s) as shown on Form PTR-1                 Your Social Security Number
PTR-1 (2020) Page 2

Determining Total Income (Line 7): Enter your annual income for 2019. See “Income Standards” and “Determining Total Income” in 
the instructions for information on sources of income and how to determine the amount to report. If you had no income in a category, 
leave that line blank. Losses in one category of income cannot be used to reduce total income. If you have a net loss in any income 
category, leave that line blank. If you were married or in a civil union as of December 31 of 2019 and living in the same home, 
combine your incomes for that year. If you lived in separate homes, file as “Single.”

                                    2019 Income

a. Social Security Benefits (including Medicare Part B
premiums) paid to or on behalf of applicant. Enter total
amount from Box 5 of Form SSA-1099 or Form RRB-1099 .......a.                                           , .
b. Pension and Retirement Benefits (including IRA and
annuity income) See instructions for calculating amount  ..........b.                                   , .

c. Salaries, Wages, Bonuses, Commissions, and Fees  ................ c.                                 , .

d.  Unemployment Benefits .............................................................d.               , .
e. Disability Benefits, whether public or private (including
veterans’ and black lung benefits) ..............................................e.                     , .

f. Interest (taxable and exempt) ......................................................f.               , .

g. Dividends ....................................................................................g.     , .

h.  Capital Gains ..............................................................................h.      , .

i. Net Rental Income ....................................................................... i.         , .

j. Net Profits From Business ........................................................... j.             , .

k. Net Distributive Share of Partnership Income ............................ k.                         , .

l. Net Pro Rata Share of S Corporation Income ............................. l.                          , .

m. Support Payments .....................................................................m.             , .

n.  Inheritances, Bequests, and Death Benefits ..............................n.                         , .

o. Royalties .....................................................................................o.    , .
p. Gambling and Lottery Winnings (including New
Jersey Lottery) ............................................................................p.          , .

q.  All Other Income .........................................................................q.        , .
7. Enter total 2019 income on line 7. (Add lines a-q) ..................                              7.
                                                                                                        , .

Was your total 2019 income on line 7 $91,505 or less?
   Yes. See 2020 income eligibility.
   No. STOP. You are not eligible for the reimbursement, and you should not file this application.

- 15 -

                                                          Name(s) as shown on Form PTR-1                 Your Social Security Number
PTR-1 (2020) Page 3

Determining Total Income (Line 8): Enter your annual income for 2020. See “Income Standards” and “Determining Total Income” in 
the instructions for information on sources of income and how to determine the amount to report. If you had no income in a category, 
leave that line blank. Losses in one category of income cannot be used to reduce total income. If you have a net loss in any income 
category, leave that line blank. If you were married or in a civil union as of December 31 of 2020 and living in the same home, com-
bine your incomes for that year. If you lived in separate homes, file as “Single.”

                                   2020 Income

a.  Social Security Benefits (including Medicare Part B   
 premiums) paid to or on behalf of applicant. Enter total  
 amount from Box 5 of Form SSA-1099 or Form RRB-1099 .......a.                                        , .
b.  Pension and Retirement Benefits (including IRA and   
 annuity income) See instructions for calculating amount  ..........b.                                , .

c.  Salaries, Wages, Bonuses, Commissions, and Fees  ................ c.                              , .

d.  Unemployment Benefits .............................................................d.             , .
e.  Disability Benefits, whether public or private (including  
 veterans’ and black lung benefits) ..............................................e.                  , .

f.  Interest (taxable and exempt) ......................................................f.            , .

g.  Dividends ....................................................................................g.  , .

h.  Capital Gains ..............................................................................h.    , .

i.  Net Rental Income ....................................................................... i.      , .

j.   Net Profits From Business ........................................................... j.         , .

k.  Net Distributive Share of Partnership Income ............................ k.                      , .

l.  Net Pro Rata Share of S Corporation Income ............................. l.                       , .

m. Support Payments .....................................................................m.           , .

n.  Inheritances, Bequests, and Death Benefits ..............................n.                       , .

o.  Royalties .....................................................................................o. , .
p.  Gambling and Lottery Winnings (including New  
 Jersey Lottery) ............................................................................p.       , .

q.  All Other Income .........................................................................q.      , .
8.   Enter total 2020 income on line 8. (Add lines a-q) ..................  8.
                                                                                                      , .

 Was your total 2020 income on line 8 $92,969 or less?
 (See “Impact of State Budget” on page 1 of instructions, which explains how the state budget may reduce the income limit.)

    Yes. Go to page 4. 
    No. STOP. You are not eligible for the reimbursement, and you should not file this application.

- 16 -

Name(s) as shown on Form PTR-1 Your Social Security Number
PTR-1 (2020) Page 4

Principal Residence (Main Home)
9. Status (fill in appropriate oval): Homeowner Mobile Home Owner
10. Homeowners: Enter the block and lot numbers of your 2020 main home.
Block Lot Qualifier
. .

2019 2020
11a. Did you share ownership of this property with anyone other
than your spouse/CU Partner? (Mobile Home Owners, see instructions) .... Yes No Yes No
11b. If you answered “Yes,” indicate the share (percentage) of the property
owned by you (and your spouse/CU partner) (Mobile Home Owners, % %

see instructions) ..........................................................................................

12a. Did this property consist of multiple units? ................................................... Yes No Yes No
12b. If you answered “Yes,” indicate the share (percentage) of the property
that you (and your spouse/CU partner) used as your main home. .............. % %

If you answered “Yes” at line 11a or 12a, see instructions before completing lines 13 and 14.

Property Taxes
Proof of property taxes due and paid for 2019 and 2020 must be submitted with application. See instructions.
If you are claiming property taxes for additional lots, check box. (See instructions)
13. Enter your total 2020 property taxes due and paid (including any
credits/deductions) on your main home. See instructions.
(Mobile Home Owners: Property taxes = total site fees paid 0.18) ......... 13.
, .
14. Enter your total 2019 property taxes due and paid (including any
credits/deductions) on your main home. See instructions.
(Mobile Home Owners: Property taxes = total site fees paid 0.18) ......... 14.
, .

Reimbursement Amount (See “Impact of State Budget” on page 1 of instructions.)
15. Reimbursement. (Amount to be sent to you. Subtract line 14
from line 13) ................................................................................................ 15.
, .
If line 15 is zero or less, you are not eligible for a reimbursement, and you should not file this application.
If enclosing copy of death certificate for deceased applicant, check box. (See instructions)
Under penalties of perjury, I declare that I have examined this Senior Freeze (Property Tax Reimbursement) Application,
including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. If prepared by a person other than applicant, this declaration is based on all information of which the preparer has Due Date: November 1, 2021
any knowledge. Mail your completed application
to :
NJ Division of Taxation
Your Signature Date Spouse’s/CU Partner’s Signature (if filing jointly, BOTH must sign) Revenue Processing Center
Senior Freeze (PTR)
Your daytime telephone number and/or email address (optional) PO Box 635
Trenton, NJ, 08646-0635
SIGN HERE Paid Preparer’s Signature Federal Identification Number
Senior Freeze (PTR) Hotline:
1-800-882-6597
Firm’s name Firm’s Federal Employer Identification Number

Division Use 1 2 3 4 5 6 7. .

- 17 -

Form PTR-1A
Homeowners
Verification of 2019 and 2020 Property Taxes
(Use blue or black ink. See instructions for completion on back.)
Part I — To Be Completed by Applicant (Part II to be completed by tax collector)
Social Security # – – Spouse’s/CU Partner’s Social Security # – –
Name
Last Name, First Name, and Middle Initial (Follow with first name and initial of spouse/CU partner if filing jointly. Only enter spouse/CU partner’s last name if different.)
Address
Street City State ZIP Code
Block Lot Qualifier
2019 2020
A. Did you own this property with someone who was not your spouse/CU partner? Yes No Yes No
% %
B. If yes, indicate the share (percentage) of property that you (and your spouse/CU partner) owned.
C. Did this property consist of multiple units? Yes No Yes No
% %
D. If yes, indicate the share (percentage) of property used as your main home.

Part II — To Be Completed by Tax Collector

2019 Property Taxes 2020 Property Taxes
Check box if property had a tax appeal for 2019 ................... Check box if property had a tax appeal for 2020 ...................
Check box if property had an added assessment for 2019 ... Check box if property had an added assessment for 2020 ...

1. Assessed Value ...............................................$ __________ 1. Assessed Value ...............................................$ __________

2. Tax Rate (including fire and other 2. Tax Rate (including fire and other
special tax rates) ............................................... __________ % special tax rates) ............................................... __________ %

3. Total Property Taxes 3. Total Property Taxes
(Multiply line 1 by line 2)..................................$ __________ (Multiply line 1 by line 2)..................................$ __________

4. REAP Credit (if any) .................. $ _________ 4. REAP Credit (if any) .................. $ _________

5. Enter amount from line 3. If applicant 5. Enter amount from line 3. If applicant
answered “Yes” to Questions A and/or C answered “Yes” to Questions A and/or C
above, you must apportion the amount on above, you must apportion the amount on
line 3 when completing this line. line 3 when completing this line.
(See instructions on back.).............................. $ _________ (See instructions on back.).............................. $ _________

Homeowners, enter this amount Homeowners, enter this amount
on line 14 of your Form PTR-1 on line 13 of your Form PTR-1

Under the penalties of perjury, I certify that I am the local tax collector of ,
where the above property is located. I further certify that the above-stated amounts of property taxes due were paid for Calendar Years
2019 and 2020 and are true and accurate to the best of my knowledge. I have placed my stamp below for verification.

(Name) (Date)

(Title)

(If you complete this form, be sure to enclose it with your Form PTR-1 application.)

- 18 -

Form PTR-1A – Instructions

Part I – To Be Completed by Applicant units was your main home. You occupied one-fourth
(25%) of the property as your main home. Enter 25% as
Social Security Number. If your marital/civil union status
your share of occupancy.
as of De cember 31, 2020, was single, enter only your Social
Security number in the space provided on Form PTR-1A. If
your status as of December 31, 2020, was married/CU cou- Part II – To Be Completed by Tax Collector
ple, you must report both applicants’ numbers in the order
Enter the appropriate amounts for Calendar Years 2019 and
in which the names are listed on the application. If you were
2020 as follows:
married or in a civil union but living apart from your spouse/
CU partner, and you did not have access to or receive sup- Line 1. Enter the assessed value of the property for each
port from their income, you are considered “Single” for pur- calendar year. If the assessed value changed for the tax
poses of the Property Tax Reimbursement. You should enter year, use the final assessed value.
only your Social Security number on Form PTR-1A.
Line 2. Enter the tax rate for each calendar year. Include
Name and Address. Print or type your name (last name fire and other special tax rates.
first) and complete address of the property for which you are
claiming the reimbursement in the spaces provided. Also in- Line 3. Multiply the assessed value on line 1 by the tax
clude your spouse’s/CU partner’s name if filing jointly. rate on line 2 and enter the result on line 3. This is the
total amount of taxes due for each calendar year before
Block/Lot/Qualifier. Enter the block and lot numbers of the any deductions and/or credits are subtracted (e.g., senior
principal residence (main home) for which you are claiming citizen’s deduction, Homestead Benefit credit).
the reimbursement in the spaces provided. Include qualifier
if applicable. (Only condominiums may have qualifiers as- Line 4. Enter the amount of any Regional Efficiency Aid
signed to them.) Program (REAP) credit the homeowner(s) received for each
calendar year.
A. Multiple Owners. Check “Yes” if you owned the
property that was your main home with someone who
Line 5. If the applicant answered “No” to the questions at
was not your spouse/CU partner — even if the other
both line A and line C, enter the amount of property taxes
owner(s) did not live there. For example, you and your
from line 3.
sister owned the home you lived in. If you (and your
spouse/CU partner) were the sole owner(s), check “No.”
If the applicant answered “Yes” at either line A or line C, you
B. Percentage of Ownership. If you answered “Yes” at must apportion the amount of property taxes to be entered
line A, enter the share (percentage) of the property on line 5. If title to the property is held by the eligible
that you (and your spouse/CU partner) owned. For ex- applicant with others as tenants in common or joint tenants
ample, you and your spouse owned a home with your (except in the case of husband and wife or CU partners),
sister. Your sister did not live with you, and you and or if the property consists of more than one unit, the
your spouse paid all the property taxes. You must enter applicant is only eligible for the proportionate share of the
50% as your share of ownership because you and your reimbursement that reflects the percentage of ownership or
spouse owned only one-half (50%) of the property. The the percentage of occupancy.
shares of ownership of the property are considered to
be held equally by all owners. If the shares of ownership Multiple Owners. If the applicant answered “Yes” at
are not equal, you must provide documentation as to the Part I, line A, multiply the amount of property taxes on
percentage of ownership. line 3 by the percentage of ownership shown at Part I,
line B, and enter the result on line 5.
C. Multi-Unit Properties. Check “Yes” if your main home
was a unit in a multi-unit property that you owned. For Multi-Unit Properties. If the applicant answered “Yes”
example, you owned a property consisting of four resi- at Part I, line C, multiply the amount of property taxes on
dential units and you occupied one of the units as your line 3 by the percentage of occupancy shown at Part I,
main home. If the property is not a multi-unit property, line D, and enter the result on line 5.
check “No.”
If the applicant answered “Yes” to the questions at both
Note: Residents of condominium complexes, co-ops, lines A and C in the same year, multiply the amount of
and continuing care retirement facilities are not con- property taxes on line 3 by the percentage of occupancy
sidered to be living in multi-unit properties and should shown at Part I, line D, and enter the result on line 5.
check “No.”
Certification. Complete the certification portion of Form
D. Percentage of Occupancy. If you answered “Yes” at PTR-1A. Sign and date the certification and place the au-
line C, enter the share (percentage) of the property used thorization stamp in the space provided. (Use blue or black
as your main home. For example, you owned a four- ink.)
unit property. The units are equal in size, and one of the

- 19 -

Form PTR-1B Mobile Home Owners
Verification of 2019 and 2020 Mobile Home Park Site Fees
(Applicant completes Parts I and III. Mobile home park owner or manager completes Part II.
Use blue or black ink. See instructions for completion on back.)

Part I — To Be Completed by Applicant
Social Security # – – Spouse’s/CU Partner’s Social Security # – –
Name
Last Name, First Name, and Middle Initial (Follow with first name and initial of spouse/CU partner if filing jointly. Only enter spouse/CU partner’s last name if different.)
Address
Street City State ZIP Code

Mobile Home Park Site #
2019 2020
A. Did someone who was not your spouse/CU partner occupy your mobile
home and share site fees with you? If you (and your spouse/CU partner) Yes No Yes No
were the sole occupant(s), check “No.”
B. Indicate the share (percentage) of the site fees that you and your
spouse/CU partner paid. If you (and your spouse/CU partner)
were the sole occupant(s), enter 100%. % %

Part II — To Be Completed by Mobile Home Park Owner or Manager
Column A — 2019 Site Fees Column B — 2020 Site Fees
(Do not include municipal service fees or other charges) (Do not include municipal service fees or other charges)
1. Total site fees due for Calendar Year 2019 1. Total site fees due for Calendar Year 2020
under agreement with mobile home park. ....... $ under agreement with mobile home park. ..........$

2. Total site fees paid by resident(s) for 2. Total site fees paid by resident(s) for
Calendar Year 2019 only. ................................ $ Calendar Year 2020 only. ...................................$
If line 2 is less than line 1, do not complete the certifica- If line 2 is less than line 1, do not complete the certification.
tion. The applicant is not eligible for a reimbursement. The applicant is not eligible for a reimbursement.

Under the penalties of perjury, I certify that I am the owner or manager of ,
where the above mobile home site is located. I further certify that the above-stated amounts of site fees due were paid
for Calendar Years 2019 and 2020 and are true and accurate to the best of my knowledge.

(Name) (Title) (Date) (Phone)

Part III — To Be Completed by Applicant (AFTER Part II has been completed by mobile home park owner or manager)
Column A — 2019 Column B — 2020
3. Total site fees paid by all residents living at this 3. Total site fees paid by all residents living at this
address. (Enter amount from Part II, line 2, address. (Enter amount from Part II, line 2,
column A) .......................................................... $ __________ column B).......................................................... $ __________
4. Share (percentage) of site fees that you (and 4. Share (percentage) of site fees that you (and
your spouse/CU partner) paid in 2019. (Enter your spouse/CU partner) paid in 2020. (Enter
percentage from Part I, line B as a decimal. percentage from Part I, line B as a decimal.
For example, if the share is 50%, enter 0.50. For example, if the share is 50%, enter 0.50.
If 100%, enter 1.00) ..........................................  __________ If 100%, enter 1.00) .......................................... __________
5. Total site fees paid by you (and your spouse/ 5. Total site fees paid by you (and your spouse/
CU partner) (line 3  line 4) .............................. $ __________ CU partner) (line 3 line 4) .............................. $ __________
6. Total property taxes paid by you (and your 6. Total property taxes paid by you (and your
spouse/CU partner) (line 5  0.18). Enter spouse/CU partner) (line 5  0.18). Enter
this amount on line 14, Form PTR-1 ...... $ __________ this amount on line 13, Form PTR-1 ...... $ __________

(If you complete this form, be sure to enclose it with your Form PTR-1 application.)

- 20 -

Form PTR-1B – Instructions

Part I – To Be Completed by Applicant
Social Security Number. If your marital/civil union status Mobile Home Park Site Number. Enter the mobile home
as of De cember 31, 2020, was single, you must enter your park site number of the principal residence (main home)
Social Security number in the space provided on Form for which you are claiming the reimbursement in the space
PTR-1B. If your status as of December 31, 2020, was mar- provided.
ried/CU couple, you must report both applicants’ numbers in Check “Yes” only if you occupied
A. Multiple Occupants.
the order in which the names are listed on the application. your mobile home with someone who was not your
If you were married or in a civil union but living apart from spouse/CU partner and shared mobile home park site
your spouse/CU partner, and you did not have access to fees with them. For example, you lived in your mobile
or receive support from their income, you are considered home with your sister. If you (and your spouse/CU
“Single” for purposes of the Property Tax Reimbursement. partner) were the sole occupant(s), check “No.”
You should enter only your Social Security number on Form
PTR-1B. B. Percentage of Site Fees Paid. Enter the share (per-
centage) of the site fees that you (and your spouse/CU
Name and Address. Print or type your name (last name partner) paid. For example, if you and your sister lived
first) and complete address of the property for which you in your mobile home and you both paid one-half of the
are claiming the reimbursement in the spaces provided. site fees, you must enter 50% as your share. If you (and
Also include your spouse’s/CU partner’s name if filing jointly. your spouse/CU partner) were the sole occupant(s), en-
ter 100%.

Part II – To Be Completed by Mobile Home Park Owner or Manager

Enter the appropriate amounts for Calendar Years Compare lines 1 and 2 for each calendar year.
2019 and 2020 as follows:
• If line 2 is equal to line 1 for both years, complete the
Line 1. Enter the amount of site fees due under the mobile certification portion of Form PTR-1B.
home park agreement entered into with the resident(s).
•
Line 2. Enter the total amount of mobile home park site fees If line 2 is less than line 1 for either or both years,
paid by, or on behalf of, the resident(s). Enter only amounts do not complete the certification portion of Form
actually due and paid for each calendar year. PTR-1B. The applicant is not eligible for a Property Tax
Reimbursement.

Certification. Complete the certification portion of Form
PTR-1B.

Part III – To Be Completed by Applicant

Line 3 – Total Site Fees Paid. Enter the total site fees you and your spouse/CU partner were the sole occu pant(s),
paid for each calendar year by all residents who lived in the enter 1.00.
mobile home for which you are claiming a reimbursement.
(Enter amount from Part II, line 2.) Line 5 – Total Site Fees Paid by Applicant. Multiply the
amount on line 3 by the decimal on line 4.
Line 4 – Percentage of Site Fees Paid. Enter your share
(percentage) of site fees paid from Part I, line B for each Line 6 – Total Property Taxes Paid by Applicant. Multiply
calendar year. Enter this number as a decimal. For exam- the amount of site fees on line 5 by 18% (0.18) and enter
ple, if you lived in your mobile home with your sister and the result in the box at line 6.
you both paid 50% of the site fees, enter 0.50 on line 4. If

- 21 -

                                                                     2020 Form PTR-1 Instructions

Note:                                                 • If you made P.I.L.O.T. (Payments-in-Lieu-of-
• If the property you owned consists of more            Tax) payments to your municipality during 
  than four units, you do not qualify for the           2019 or 2020, these payments are not con-
  Senior Freeze, even if one of the units was           sidered property taxes for purposes of this 
  your main home.                                       program.
• If the property you owned contains more             Residents of cooperative dwelling units and 
  than one commercial unit, you do not qualify        continuing care retirement facilities must get a 
  for the Senior Freeze, even if it also includes     statement from their management indicating their 
  a residential unit you used as your main            share of property taxes paid for the residential unit 
  home.                                               they occupy, or submit Form PTR-1A Co-op that 
                                                      has been certified by the co-op manager.
2020 and 2019 Property Taxes
                                                      Multiple Owners. If you owned your home with 
(Lines 13 and 14)                                     someone who was not your spouse, enter for each 
Homeowners                                            year the proportionate share of the property taxes 
Check the box if the property spans more than         for your percentage of ownership listed at line 11b. 
one lot or is located in more than one municipality,  The shares of ownership of the prop erty are 
or if you paid property taxes on any other nearby       considered to be held equally by all owners. If the 
unoccupied lots that you use for residential          shares of ownership are not equal, enclose a copy 
purposes (e.g., empty lot used as a yard, a lot       of your deed or other  documentation with your ap-
with a garage or parking space). Include taxes        plication showing your percentage of ownership. 
assessed and paid on the additional lots on lines 
13 and 14.                                            Exam ple: You and your sister (who lives in an-
                                                      other state) are co- owners of a home on which 
Enter your total property taxes due and paid          you pay all the property taxes. If the 2020 prop-
on your main home in New Jersey for 2020 on           erty taxes totaled $6,000 and the 2019 property 
line 13, and for 2019 on line 14. (If you received    taxes totaled $5,000, you must indicate at line 11b 
a senior citi zen’s deduction, vet eran’s  deduction, that you owned 50% of the property, and you 
Regional  Efficiency Aid Program (REAP) credit,       must  enter $3,000 ($6,000  50%) on line 13 and 
and/or Homestead Benefit credit(s) in 2019 or         $2,500 ($5,000  50%) on line 14. You are only 
2020, enter the amount of property taxes actually     eligible for a proportionate share of the Senior 
due and paid before the deduc tion(s) and/or          Freeze based on your percentage of ownership 
credit(s) were subtracted.)                           in the property. Your sister is not eligible for the 
                                                      Senior Freeze for this home because she does not 
If you  enclose Form PTR-1A, you must enter on        live there.
lines 13 and 14 the property tax amounts for 2019 
and 2020 from the boxes at line 5 in Part II.         Multiple Units. If your main home was a unit in a 
                                                      multi-unit property that you owned, enter for each 
Enter dollars and cents, one digit in each box. Do    year the proportionate share of the property taxes 
not use dollar signs or dashes. You must have         for the unit you occupied as your main home. 
paid the full amount of 2020 property taxes due by 
June 1, 2021, and the full amount of 2019 property    Exam ple: You own a four-unit property. If the 
taxes due by June 1, 2020, to be eligible.            2020 property taxes for the entire property to-
                                                      taled $4,000 and the 2019 property taxes totaled 
Note:                                                 $3,800 and you indicated at line 12b that you 
• If you (or your spouse) are a totally and per-      occu pied 25% of the property (one unit), you must 
  manently disabled veteran who received a            enter $1,000 ($4,000  25%) on line 13 and $950 
  100% exemption from local property taxes            ($3,800  25%) on line 14. You are only eligible for 
  in 2019 or 2020, you are not eligible for a Se-     a proportionate share of the Senior Freeze based 
  nior Freeze, even if a portion of the property      on the portion of the property that you occupied as 
  was rented to a tenant and property taxes 
  were paid on the rented portion.

                                                                                              Page 11

- 22 -

2020 Form PTR-1 Instructions

your main home, even if you paid all of the prop- The total amount of all property tax relief benefits
erty taxes. you receive for 2020 (Senior Freeze, Homestead
Benefit, Property Tax Deduction for senior citizens/
Multi-Unit Property With Multiple Owners. If disabled persons, and Property Tax Deduction for
you answered “Yes” at both lines 11a and 12a for veterans) cannot be more than the total amount
2019 or 2020, use the percentage of occupancy of property taxes or rent/site fees constituting
on line 12b to calculate your proportionate share property taxes paid for 2020 on your main home
of property taxes. in New Jersey. (For this purpose, 18% of rent/site
fees paid during the year is considered property
Mobile Home Owners
taxes.) This limitation may affect the amount of
Enter your property taxes due and paid on your
your Senior Freeze.
main home in New Jersey for 2020 on line 13,
and for 2019 on line 14. (For mobile home own- Note: Eligibility requirements, including
ers, property taxes are 18% of the annual site fees income limits, and benefits available
due and paid to the owner of the mobile home under this program are subject to
park.) If you lived with someone who was not your change by the State Budget. Check
spouse and shared the site fees with them, use the Division of Taxation’s website at
the percentage entered on line 11b to calculate the www.state.nj.us/treasury/ taxation/ptr/
proportionate share of the site fees paid by you index.shtml or call 1-800-323-4400 for
(and your spouse). Multiply the amount of site fees updated information. (See “Impact of
for each year by 18% (0.18) and enter the result in State Budget” on page 1.)
the boxes at lines 13 and 14.
Under New Jersey law, if you receive a Senior
If you enclose Form PTR-1B, you must enter on Freeze that is larger than the amount for which
lines 13 and 14 the property tax amounts for 2019 you are eligible, you must repay any excess you
and 2020 from the boxes at line 6 in Part III. received. The amount you owe can be deducted
from your Senior Freeze, Income Tax refund or
Enter dollars and cents, one digit in each box. Do
credit, or Homestead Benefit before a payment is
not use dollar signs or dashes. You must have
issued.
paid the full amount of site fees due for 2020 by
December 31, 2020, and the full amount of site
fees due for 2019 by December 31, 2019, to be Signatures
eligible for the Senior Freeze. Sign and date your application in blue or black ink.
If your 2020 marital/civil union status is married/
CU couple, both of you must sign the appli cation.
Important
The signatures on the application you file must be
You must enclose verification of 2019 and original; photocopied signatures are not accept-
2020 property taxes (or mobile home park able. We cannot process an application without
site fees) due and paid with Form PTR-1. See the proper signature(s) and will return it to you.
page 3 for acceptable forms of proof. This can delay your check.

Daytime Telephone Number and/or Email Ad-
dress. Providing your daytime phone number and/
Reimbursement Amount
or email address may help us process your ap-
(Line 15) plication if we have questions. If you are filing a
Subtract line 14 from line 13 and enter the result joint application, you can enter either your or your
on line 15. Enter dollars and cents, one digit in spouse’s daytime phone number and/or email
each box. Do not use dollar signs or dashes. This address.
is the amount of your 2020 Senior Freeze. If the
amount on line 15 is zero or less, you are not eli- Tax Preparers. Anyone who prepares an ap-
gible, and you should not file this application. plication for a fee must sign the application as a
“Paid Preparer” and enter their Social Security

Page 12

- 23 -

2020 Form PTR-1 Instructions

number or federal preparer tax identification num- mail the application and supporting documentation
ber. Include the company or corporation name to:
and federal identification number if applicable. NJ Division of Taxation
A tax preparer who fails to sign the application Revenue Processing Center
or provide a tax identifi cation number may incur Senior Freeze (PTR)
a $25 penalty for each omission. Someone who PO Box 635
prepares your application but does not charge you Trenton, NJ 08646-0635
should not sign your application.
For information or help in completing your
Where to Send Your applica tion, call the Senior Freeze Hotline at
1 (800) 882-6597 to speak to a Division of
Ap plication
Taxa tion representative.
When you have completed and signed your appli-
cation, use the envelope provided in the booklet to

Important Points to Remember
1. Complete the entire application. Provide full information for both 2019 and 2020.

2. You must meet the eligibility requirements for both 2019 and 2020 (see page 1).

3. Enclose proof of age or disability for 2019 and 2020.

4. Homeowners, enclose copies of your 2019 and 2020 property tax bills and proof of pay-
ment or Form PTR-1A. Mobile home owners, enclose proof of 2019 and 2020 site fees
due and paid or Form PTR-1B.

5. File your application on or before November 1, 2021.

6. If you meet the eligibility requirements for both 2019 and 2020, you must file this applica-
tion to use the amount of your 2019 property taxes to calculate your Senior Freeze in fu-
ture years.

7. Eligibility requirements, including income limits, and benefits available under this program
are subject to change by the State Budget. (See “Impact of State Budget” on page 1.)

Caution!!!

This is not an application for a Homestead Benefit. You must file a separate
application to apply for a Homestead Benefit.

Page 13

- 24 -

                              2020 County/Municipality Codes
Enter the appropriate four-digit number in the boxes below the Social Security number boxes on Form PTR-1. These codes 
are for Division of Taxation purposes only. If the place where you live is not listed, see instructions on page 6.

Municipality             Code Municipality            Code Municipality                                           Code

ATLANTIC COUNTY               Hasbrouck Heights Bor.  0225 Bordentown Township                                    0304
Absecon City             0101 Haworth Borough         0226 Burlington City                                        0305
Atlantic City            0102 Hillsdale Borough       0227 Burlington Township                                    0306
Brigantine City          0103 Ho Ho Kus Borough       0228 Chesterfield Township                                  0307
Buena Borough            0104 Leonia Borough          0229 Cinnaminson Township                                   0308
Buena Vista Township     0105 Little Ferry Borough    0230 Delanco Township                                       0309
Corbin City              0106 Lodi Borough            0231 Delran Township                                        0310
Egg Harbor City          0107 Lyndhurst Township      0232 Eastampton Township                                    0311
Egg Harbor Township      0108 Mahwah Township         0233 Edgewater Park Township                                0312
Estell Manor City        0109 Maywood Borough         0234 Evesham Township                                       0313
Folsom Borough           0110 Midland Park Borough    0235
                                                           Fieldsboro Borough                                     0314
Galloway Township        0111 Montvale Borough        0236
                                                           Florence Township                                      0315
Hamilton Township        0112 Moonachie Borough       0237
                                                           Hainesport Township                                    0316
Hammonton Town           0113 New Milford Borough     0238
                                                           Lumberton Township                                     0317
Linwood City             0114 North Arlington Borough 0239
                                                           Mansfield Township                                     0318
Longport Borough         0115 Northvale Borough       0240
Margate City             0116 Norwood Borough         0241 Maple Shade Township                                   0319
Mullica Township         0117 Oakland Borough         0242 Medford Township                                       0320
Northfield City          0118 Old Tappan Borough      0243 Medford Lakes Borough                                  0321
Pleasantville City       0119 Oradell Borough         0244 Moorestown Township                                    0322
Port Republic City       0120 Palisades Park Borough  0245 Mount Holly Township                                   0323
Somers Point City        0121 Paramus Borough         0246 Mount Laurel Township                                  0324
Ventnor City             0122 Park Ridge Borough      0247 New Hanover Township                                   0325
Weymouth Township        0123 Ramsey Borough          0248 North Hanover Township                                 0326
                              Ridgefield Borough      0249 Palmyra Borough                                        0327
BERGEN COUNTY                 Ridgefield Park Village 0250 Pemberton Borough                                      0328
Allendale Borough        0201 Ridgewood Village       0251 Pemberton Township                                     0329
Alpine Borough           0202 River Edge Borough      0252 Riverside Township                                     0330
Bergenfield Borough      0203 River Vale Township     0253 Riverton Borough                                       0331
Bogota Borough           0204 Rochelle Park Township  0254 Shamong Township                                       0332
Carlstadt Borough        0205 Rockleigh Borough       0255 Southampton Township                                   0333
Cliffside Park Borough   0206 Rutherford Borough      0256 Springfield Township                                   0334
Closter Borough          0207 Saddle Brook Township   0257 Tabernacle Township                                    0335
Cresskill Borough        0208 Saddle River Borough    0258 Washington Township                                    0336
Demarest Borough         0209 South Hackensack Twp.   0259 Westampton Township                                    0337
                              Teaneck Township        0260
Dumont Borough           0210                              Willingboro Township                                   0338
                              Tenafly Borough         0261
East Rutherford Borough  0212                              Woodland Township                                      0339
                              Teterboro Borough       0262
Edgewater Borough        0213                              Wrightstown Borough                                    0340
                              Upper Saddle River Bor. 0263
Elmwood Park Borough     0211
                              Waldwick Borough        0264
Emerson Borough          0214                              CAMDEN COUNTY 
                              Wallington Borough      0265
                                                           Audubon Borough                                        0401
Englewood City           0215 Washington Township     0266
Englewood Cliffs Borough 0216 Westwood Borough        0267 Audubon Park Borough                                   0402
Fair Lawn Borough        0217 Woodcliff Lake Borough  0268 Barrington Borough                                     0403
Fairview Borough         0218 Wood-Ridge Borough      0269 Bellmawr Borough                                       0404
Fort Lee Borough         0219 Wyckoff Township        0270 Berlin Borough                                         0405
Franklin Lakes Borough   0220                              Berlin Township                                        0406
Garfield City            0221 BURLINGTON COUNTY            Brooklawn Borough                                      0407
Glen Rock Borough        0222 Bass River Township     0301 Camden City                                            0408
Hackensack City          0223 Beverly City            0302 Cherry Hill Township                                   0409
Harrington Park Borough  0224 Bordentown City         0303 Chesilhurst Borough                                    0410

Page 14

- 25 -

                            2020 County/Municipality Codes
Enter the appropriate four-digit number in the boxes below the Social Security number boxes on Form PTR-1. These codes 
are for Division of Taxation purposes only. If the place where you live is not listed, see instructions on page 6.

Municipality           Code Municipality              Code Municipality                                           Code

Clementon Borough      0411 Fairfield Township        0605 South Harrison Township                                0816
Collingswood Borough   0412 Greenwich Township        0606 Swedesboro Borough                                     0817
Gibbsboro Borough      0413 Hopewell Township         0607 Washington Township                                    0818
Gloucester City        0414 Lawrence Township         0608 Wenonah Borough                                        0819
Gloucester Township    0415 Maurice River Township    0609 West Deptford Township                                 0820
Haddon Township        0416 Millville City            0610 Westville Borough                                      0821
Haddonfield Borough    0417 Shiloh Borough            0611 Woodbury City                                          0822
Haddon Heights Borough 0418 Stow Creek Township       0612 Woodbury Heights Borough  0823
Hi-Nella Borough       0419 Upper Deerfield Township  0613 Woolwich Township                                      0824
Laurel Springs Borough 0420 Vineland City             0614
Lawnside Borough       0421                                HUDSON COUNTY
Lindenwold Borough     0422 ESSEX COUNTY                   Bayonne City                                           0901
Magnolia Borough       0423 Belleville Township       0701 East Newark Borough                                    0902
Merchantville Borough  0424 Bloomfield Township       0702 Guttenberg Town                                        0903
Mount Ephraim Borough  0425 Caldwell Borough          0703 Harrison Town                                          0904
Oaklyn Borough         0426 Cedar Grove Township      0704 Hoboken City                                           0905
Pennsauken Township    0427 East Orange City          0705 Jersey City                                            0906
Pine Hill Borough      0428 Essex Fells Township      0706 Kearny Town                                            0907
Pine Valley Borough    0429 Fairfield Township        0707 North Bergen Township                                  0908
Runnemede Borough      0430 Glen Ridge Borough        0708 Secaucus Town                                          0909
Somerdale Borough      0431 Irvington Township        0709 Union City                                             0910
Stratford Borough      0432 Livingston Township       0710 Weehawken Township                                     0911
Tavistock Borough      0433 Maplewood Township        0711 West New York Town                                     0912
Voorhees Township      0434 Millburn Township         0712
Waterford Township     0435 Montclair Township        0713 HUNTERDON COUNTY
Winslow Township       0436 Newark City               0714 Alexandria Township                                    1001
Woodlynne Borough      0437 North Caldwell Borough    0715 Bethlehem Township                                     1002
                            Nutley Township           0716 Bloomsbury Borough                                     1003
CAPE MAY COUNTY             Orange City               0717 Califon Borough                                        1004
Avalon Borough         0501 Roseland Borough          0718 Clinton Town                                           1005
Cape May City          0502 South Orange Village Twp. 0719 Clinton Township                                       1006
Cape May Point Borough 0503 Verona Township           0720 Delaware Township                                      1007
Dennis Township        0504 West Caldwell Township    0721 East Amwell Township                                   1008
Lower Township         0505 West Orange Township      0722 Flemington Borough                                     1009
Middle Township        0506                                Franklin Township                                      1010
North Wildwood City    0507 GLOUCESTER COUNTY              Frenchtown Borough                                     1011
Ocean City             0508 Clayton Borough           0801 Glen Gardner Borough                                   1012
Sea Isle City          0509 Deptford Township         0802 Hampton Borough                                        1013
Stone Harbor Borough   0510 East Greenwich Township   0803 High Bridge Borough                                    1014
Upper Township         0511 Elk Township              0804 Holland Township                                       1015
West Cape May Borough  0512 Franklin Township         0805 Kingwood Township                                      1016
West Wildwood Borough  0513 Glassboro Borough         0806 Lambertville City                                      1017
Wildwood City          0514 Greenwich Township        0807 Lebanon Borough                                        1018
Wildwood Crest Borough 0515 Harrison Township         0808 Lebanon Township                                       1019
Woodbine Borough       0516 Logan Township            0809 Milford Borough                                        1020
                            Mantua Township           0810 Raritan Township                                       1021
CUMBERLAND COUNTY           Monroe Township           0811 Readington Township                                    1022
Bridgeton City         0601 National Park Borough     0812 Stockton Borough                                       1023
Commercial Township    0602 Newfield Borough          0813 Tewksbury Township                                     1024
Deerfield Township     0603 Paulsboro Borough         0814 Union Township                                         1025
Downe Township         0604 Pitman Borough            0815 West Amwell Township                                   1026

                                                                                                                  Page 15

- 26 -

                                2020 County/Municipality Codes
Enter the appropriate four-digit number in the boxes below the Social Security number boxes on Form PTR-1. These codes 
are for Division of Taxation purposes only. If the place where you live is not listed, see instructions on page 6.

Municipality               Code Municipality             Code  Municipality                                       Code

MERCER COUNTY                   Colts Neck Township      1310  Chester Borough                                    1406
East Windsor Township      1101 Deal Borough             1311  Chester Township                                   1407
Ewing Township             1102 Eatontown Borough        1312  Denville Township                                  1408
Hamilton Township          1103 Englishtown Borough      1313  Dover Town                                         1409
Hightstown Borough         1104 Fair Haven Borough       1314  East Hanover Township                              1410
Hopewell Borough           1105 Farmingdale Borough      1315  Florham Park Borough                               1411
Hopewell Township          1106 Freehold Borough         1316  Hanover Township                                   1412
Lawrence Township          1107 Freehold Township        1317  Harding Township                                   1413
Pennington Borough         1108 Hazlet Township          1318  Jefferson Township                                 1414
Princeton                  1114 Highlands Borough        1319  Kinnelon Borough                                   1415
Robbinsville Township      1112 Holmdel Township         1320  Lincoln Park Borough                               1416
Trenton City               1111 Howell Township          1321  Long Hill Township                                 1430
West Windsor Township      1113 Interlaken Borough       1322  Madison Borough                                    1417
                                Keansburg Borough        1323  Mendham Borough                                    1418
MIDDLESEX COUNTY                Keyport Borough          1324  Mendham Township                                   1419
Carteret Borough           1201 Lake Como Borough        1346  Mine Hill Township                                 1420
Cranbury Township          1202 Little Silver Borough    1325  Montville Township                                 1421
Dunellen Borough           1203 Loch Arbour Village      1326  Morris Plains Borough                              1423
East Brunswick Township    1204 Long Branch City         1327  Morris Township                                    1422
Edison Township            1205 Manalapan Township       1328  Morristown Town                                    1424
Helmetta Borough           1206 Manasquan Borough        1329  Mountain Lakes Borough                             1425
Highland Park Borough      1207 Marlboro Township        1330  Mt. Arlington Borough                              1426
Jamesburg Borough          1208 Matawan Borough          1331  Mt. Olive Township                                 1427
Metuchen Borough           1209 Middletown Township      1332  Netcong Borough                                    1428
Middlesex Borough          1210 Millstone Township       1333  Parsippany-Troy Hills Twp.                         1429
Milltown Borough           1211 Monmouth Beach Borough   1334  Pequannock Township                                1431
Monroe Township            1212 Neptune City Borough     1336  Randolph Township                                  1432
New Brunswick City         1213 Neptune Township         1335  Riverdale Borough                                  1433
North Brunswick Township   1214 Ocean Township           1337  Rockaway Borough                                   1434
Old Bridge Township        1215 Oceanport Borough        1338  Rockaway Township                                  1435
Perth Amboy City           1216 Red Bank Borough         1339  Roxbury Township                                   1436
Piscataway Township        1217 Roosevelt Borough        1340  Victory Gardens Borough                            1437
Plainsboro Township        1218 Rumson Borough           1341  Washington Township                                1438
Sayreville Borough         1219 Sea Bright Borough       1342  Wharton Borough                                    1439
South Amboy City           1220 Sea Girt Borough         1343
South Brunswick Township   1221 Shrewsbury Borough       1344  OCEAN COUNTY 
South Plainfield Borough   1222 Shrewsbury Township      1345  Barnegat Township                                  1501
South River Borough        1223 Spring Lake Borough      1347  Barnegat Light Borough                             1502
Spotswood Borough          1224 Spring Lake Heights Bor. 1348  Bay Head Borough                                   1503
Woodbridge Township        1225 Tinton Falls Borough     1349  Beach Haven Borough                                1504
                                Union Beach Borough      1350  Beachwood Borough                                  1505
MONMOUTH COUNTY                 Upper Freehold Township  1351  Berkeley Township                                  1506
Aberdeen Township          1301 Wall Township            1352  Brick Township                                     1507
Allenhurst Borough         1302 West Long Branch Borough  1353 Eagleswood Township                                1509
Allentown Borough          1303                                Harvey Cedars Borough                              1510
Asbury Park City           1304 MORRIS COUNTY                  Island Heights Borough                             1511
Atlantic Highlands Borough 1305 Boonton Town             1401  Jackson Township                                   1512
Avon-by-the-Sea Borough    1306 Boonton Township         1402  Lacey Township                                     1513
Belmar Borough             1307 Butler Borough           1403  Lakehurst Borough                                  1514
Bradley Beach Borough      1308 Chatham Borough          1404  Lakewood Township                                  1515
Brielle Borough            1309 Chatham Township         1405  Lavallette Borough                                 1516

Page 16

- 27 -

                                 2020 County/Municipality Codes
Enter the appropriate four-digit number in the boxes below the Social Security number boxes on Form PTR-1. These codes 
are for Division of Taxation purposes only. If the place where you live is not listed, see instructions on page 6.

Municipality               Code  Municipality              Code Municipality                                      Code

Little Egg Harbor Township 1517  Salem City                1713 Walpack Township                                  1923
Long Beach Township        1518  Upper Pittsgrove Township 1714 Wantage Township                                  1924
Manchester Township        1519  Woodstown Borough         1715
Mantoloking Borough        1520                                 UNION COUNTY 
Ocean Gate Borough         1522  SOMERSET COUNTY                Berkeley Heights Township                         2001
Ocean Township             1521  Bedminster Township       1801 Clark Township                                    2002
Pine Beach Borough         1523  Bernards Township         1802 Cranford Township                                 2003
Plumsted Township          1524  Bernardsville Borough     1803 Elizabeth City                                    2004
Point Pleasant Borough     1525  Bound Brook Borough       1804 Fanwood Borough                                   2005
Pt. Pleasant Beach Borough  1526 Branchburg Township       1805 Garwood Borough                                   2006
Seaside Heights Borough    1527  Bridgewater Township      1806 Hillside Township                                 2007
Seaside Park Borough       1528  Far Hills Borough         1807 Kenilworth Borough                                2008
Ship Bottom Borough        1529  Franklin Township         1808 Linden City                                       2009
South Toms River Borough   1530  Green Brook Township      1809 Mountainside Borough                              2010
Stafford Township          1531  Hillsborough Township     1810 New Providence Borough                            2011
Surf City Borough          1532  Manville Borough          1811 Plainfield City                                   2012
Toms River Township        1508  Millstone Borough         1812 Rahway City                                       2013
Tuckerton Borough          1533  Montgomery Township       1813 Roselle Borough                                   2014
                                 North Plainfield Borough  1814 Roselle Park Borough                              2015
PASSAIC COUNTY                   Peapack & Gladstone Bor.  1815 Scotch Plains Township                            2016
Bloomingdale Borough       1601  Raritan Borough           1816 Springfield Township                              2017
Clifton City               1602  Rocky Hill Borough        1817 Summit City                                       2018
Haledon Borough            1603  Somerville Borough        1818 Union Township                                    2019
Hawthorne Borough          1604  South Bound Brook Bor.    1819 Westfield Town                                    2020
Little Falls Township      1605  Warren Township           1820 Winfield Township                                 2021
North Haledon Borough      1606  Watchung Borough          1821
Passaic City               1607                                 WARREN COUNTY 
Paterson City              1608  SUSSEX COUNTY                  Allamuchy Township                                2101
Pompton Lakes Borough      1609  Andover Borough           1901 Alpha Borough                                     2102
Prospect Park Borough      1610  Andover Township          1902 Belvidere Town                                    2103
Ringwood Borough           1611  Branchville Borough       1903 Blairstown Township                               2104
Totowa Borough             1612  Byram Township            1904 Franklin Township                                 2105
Wanaque Borough            1613  Frankford Township        1905 Frelinghuysen Township                            2106
Wayne Township             1614  Franklin Borough          1906 Greenwich Township                                2107
West Milford Township      1615  Fredon Township           1907 Hackettstown Town                                 2108
Woodland Park Borough      1616  Green Township            1908 Hardwick Township                                 2109
                                 Hamburg Borough           1909 Harmony Township                                  2110
SALEM COUNTY                     Hampton Township          1910 Hope Township                                     2111
Alloway Township           1701  Hardyston Township        1911 Independence Township                             2112
Carneys Point Township     1702  Hopatcong Borough         1912 Knowlton Township                                 2113
Elmer Borough              1703  Lafayette Township        1913 Liberty Township                                  2114
Elsinboro Township         1704  Montague Township         1914 Lopatcong Township                                2115
Lower Alloways Creek Twp.  1705  Newton Town               1915 Mansfield Township                                2116
Mannington Township        1706  Ogdensburg Borough        1916 Oxford Township                                   2117
Oldmans Township           1707  Sandyston Township        1917 Phillipsburg Town                                 2119
Penns Grove Borough        1708  Sparta Township           1918 Pohatcong Township                                2120
Pennsville Township        1709  Stanhope Borough          1919 Washington Borough                                2121
Pilesgrove Township        1710  Stillwater Township       1920 Washington Township                               2122
Pittsgrove Township        1711  Sussex Borough            1921 White Township                                    2123
Quinton Township           1712  Vernon Township           1922

                                                                                                                  Page 17

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Appendix A
2020 Form NJ-1040 Instructions

Line 20a – Pensions, Annuities, and IRA deductions and, in general, are taxed when they are made. Con-
tributions made to a retirement plan (other than a 401(k) plan)
Withdrawals
prior to moving to New Jersey are considered to have been previ-
Retirement income such as pensions, annuities, and certain IRA
ously taxed. These plans also may include employer contribu-
withdrawals is taxable in New Jersey. The New Jersey taxable
tions and earnings, which have not been taxed.
amount may be different from the federal amount. Enter the tax-
able portion on line 20a. Since you have already been taxed on your contributions, you
must determine which portion of your distribution is taxable
Common types of taxable retirement income:
and which is excludable. There are two methods of calculating
• Pensions from the private sector; the taxable and excludable amounts: Three-Year Rule Method
• Federal, state, and local government, and teachers’ pensions; and General Rule Method. To determine which method to use,
• Keogh plan distributions; complete Worksheet A the year you begin receiving pension and
• 401(k) plan distributions; annuity payments.
• Early retirement benefits;
Note: If you received a distribution from a 401(k) plan, do not
• Amounts reported as pension on Schedule NJK-1, Partnership complete Worksheet A. See the section on 401(k) plans. If you
Return Form NJ-1065; made a withdrawal from an IRA, do not complete Worksheet A
• Civil Service pensions and annuities, even if based on credit or B. Instead, complete Worksheet C. See the section on IRAs.
for military service. These are received from the U.S. Office
of Personnel Management. Three-Year Rule Method. Use this method if you will recover
all your contributions within 36 months from the date you re-
Common types of nontaxable retirement income (do not report ceive your first payment from the plan, and both you and your
on this return): employer contributed to the plan.
• Social Security benefits;
• Railroad Retirement benefits; Do not report pension and annuity payments as income on
line 20a until you have recovered all of your contributions.
• Public or private disability pension benefits until the year you
Instead, report these amounts on line 20b. Once you have re-
turn 65. Beginning with the year you turn 65, the benefits are
covered your contributions, the payments you receive are fully
treated as ordinary pension income;
taxable and must be reported on line 20a.
• U.S. Military pensions and survivor’s benefit payments (Most
are received from the U.S. Department of Finance and Ac- General Rule Method. You must use this method if you will not
counting Service.) recover your contributions within 36 months from the date you
receive your first payment from the plan orif your employer did
Part-Year Residents. Include only the taxable amounts you not contribute to the plan. Part of your pension is excludable and
received while you were a resident of New Jersey. part is taxable every year. The excludable amount represents your
contributions. Complete Worksheet B in the year you receive
Types of Retirement Plans your first payment from the plan and keep it for your records.
Retirement plans are either noncontributory or contributory. You will need it for calculations in future years. Recalculate the
percentage on line 3 of Worksheet B only if your annual pension
Noncontributory. You made no contributions to your plan. payments decrease.
Amounts you receive from these plans are fully taxable. Enter
the amount from your 1099-R on line 20a. Lump-Sum Distributions and Rollovers
When you receive a lump-sum distribution of the entire balance
Contributory (Other Than IRAs). You made contributions
from a qualified employee pension, annuity, profit-sharing, or
to your plan. Contributions are usually made through payroll

Worksheet A
Which Pension Method to Use
1. Amount of pension you will receive during the first three years (36 months) from
the date of the first payment ........................................................................................................................... 1. _____________
2. Your contributions to the plan ........................................................................................................................ 2. _____________
3. Subtract line 2 from line 1 .............................................................................................................................. 3. _____________
(a) If line 3 is “0” or more, and both you and your employer contributed to the plan, you can use the Three-Year Rule Method.
(b) If line 3 is less than “0,” or your employer did not contribute to the plan, you must use the General Rule Method.
(Keep for your records)

Page A-1

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Appendix A
2020 Form NJ-1040 Instructions

Worksheet B
General Rule Method
1. Your previously taxed contributions to the plan ............................................................................................ 1. _____________
2. Expected return on contract* ......................................................................................................................... 2. _____________
3. Percentage excludable (Divide line 1 by line 2) ............................................................................................ 3. _____________%
4. Amount received this year ............................................................................................................................. 4. _____________
5. Amount excludable (Multiply line 4 by line 3)
Enter here and on line 20b, Form NJ-1040 .................................................................................................... 5. _____________
6. Taxable amount (Subtract line 5 from line 4.
Enter here and on line 20a, Form NJ-1040) ................................................................................................... 6. _____________
*The expected return on the contract is the amount receivable. If life expectancy is a factor under your plan, you must use federal
actuarial tables to calculate the expected return. The federal actuarial tables are contained in the Internal Revenue Service’s Publi-
cation 939, General Rule for Pensions and Annuities. Contact the IRS for this publication. If life expectancy is not a factor under
your plan, the expected return is found by totaling the amounts to be received.
(Keep for your records)

other plan, any amount that exceeds your previously taxed con- Use Worksheet C to calculate the taxable and excludable portions
tributions must be included in your income in the year received. of your IRA withdrawal. If you made withdrawals from multiple
New Jersey has no provision for income averaging of lump-sum IRAs, you can use a separate worksheet for each or combine all
distributions. Report the taxable amount on line 20a and the ex- IRAs on one worksheet.
cludable amount on line 20b.
Lump-Sum Withdrawal. If you withdraw the total amount from
If you roll over a lump-sum distribution from an IRA or a quali- an IRA, all the earnings and any amounts rolled over tax-free are
fied employee pension or annuity plan into an IRA or other taxable. You must report these amounts in the year you make the
eligible plan, do not report the rollover on line 20a or 20b if it withdrawal.
qualifies for deferral for federal tax purposes. The amount rolled
over (minus previously taxed contributions) will be taxable when Periodic Withdrawals. If you make withdrawals over a period
it is withdrawn. of years, the part of the annual distribution that represents earn-
ings is taxable. The amount taxable for New Jersey purposes may
401(k) Plans be different from the amount you report on your federal return.
1. Contributions made on or after January 1, 1984, were not
For more information on IRA withdrawals, see GIT-1 & 2,
taxed when they were made. If all of your contributions were
made on or after that date, your distributions are fully taxable Retirement Income.
unless your contributions exceed the federal limit. If your
contributions exceed the federal limit, you must calculate the Roth IRAs
taxable and excludable portions of your distributions using Your contributions to a Roth IRA were taxed by New Jersey
one of the methods described under contributory plans. when they were made. Distributions from a Roth IRA that meet
the requirements of a qualified distribution are excludable. Do
2. Contributions made before January 1, 1984, were taxed when not include qualified distributions on Form NJ-1040. If you re-
they were made. If you made contributions before that date, ceived a nonqualified distribution, you must report the earnings
you must calculate the taxable and excludable portions of on line 20a, and report the excludable portion on line 20b. A dis-
your distributions using one of the methods described under tribution that is considered nonqualified for federal purposes is
contributory plans. also considered nonqualified for New Jersey purposes.

For more information on pension and annuity income, see If you converted an existing IRA to a rollover Roth IRA during
GIT-1 & 2, Retirement Income. Tax Year 2020, any amount from the existing IRA that would be
taxable if withdrawn must be included on line 20a.
IRAs
Your IRA consists of contributions, earnings, and certain For more information on Roth IRAs, see Technical Bulletin
amounts rolled over from pension plans. In general, your con- TB-44.
tributions were taxed when they were made and are not taxable
when you make a withdrawal. All the earnings and any amounts
rolled over tax-free are taxable when withdrawn.

Page A-2

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Appendix A
2020 Form NJ-1040 Instructions

Worksheet C – IRA Withdrawals
Part I – Calculating Taxable and Excludable Amounts
1. Value of IRA on 12/31/20.
Include contributions made for the tax year from 1/1/21 – 4/15/21. ...................................1. _______________________

2. Total distributions from IRA during the tax year. Do not include tax-free rollovers. .... 2. _______________________

3. Total Value of IRA. Add lines 1 and 2. ..............................................................................3. _______________________
Unrecovered Contributions:
Complete either line 4a or 4b. Then continue with line 5.
4a. First year of withdrawal from IRA:
Enter the total of IRA contributions that were previously taxed. ........................................4a. _______________________
4b. After first year of withdrawal from IRA:
Complete Part II. Enter amount of unrecovered contributions from line 15. ........................4b. _______________________
5. Accumulated earnings in IRA on 12/31/20.
Subtract either line 4a or 4b from line 3. ............................................................................5. _______________________

6. Divide line 5 by line 3. (Enter the result as a decimal.) ......................................................6. _______________________
7. Taxable portion of this year’s withdrawal. Multiply line 2 by decimal amount on
line 6. Enter here and on line 20a, Form NJ-1040. .............................................................7. _______________________
8. Excludable portion of this year’s withdrawal. Subtract line 7 from line 2. Enter
here and on line 20b, Form NJ-1040 ...................................................................................8. _______________________

Part II – Unrecovered Contributions (For Second and Later Years)
See Part III if you did not complete Worksheet C in prior years.
9. Last year’s unrecovered contributions. From line 4 of last year’s Worksheet C ............9. _______________________

10. Amount withdrawn last year. From line 2 of last year’s Worksheet C ............................10. _______________________

11. Taxable portion of last year’s withdrawal. From line 7 of last year’s Worksheet C ........ 11. _______________________

12. Contributions recovered last year. Subtract line 11 from line 10. ...................................12. _______________________

13. This year’s unrecovered contributions. Subtract line 12 from line 9. .............................13. _______________________

14. Contributions to IRA during current tax year. Do not include tax-free rollovers. ........14. _______________________

15. Total unrecovered contributions. Add lines 13 and 14. Enter here and on line 4b. ........15. _______________________

Part III – Unrecovered Contributions (For Second and Later Years)
Complete this section only if you did not complete Worksheet C in prior years.
Calculate the amount of unrecovered contributions as follows:
16. Total amount of withdrawals made from the IRA in previous years. ................................16. _______________________
17. Total of previous year withdrawal(s) already reported as income on prior
New Jersey tax returns. .......................................................................................................17. _______________________

18. Contributions already recovered. Subtract line 17 from line 16 .........................................18. _______________________

19. Unrecovered contributions. Subtract line 18 from the total amount of
contributions made to the IRA. Enter here and on line 4b. ................................................19. _______________________

(Keep for your records)

Page A-3

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When You Need in person…

Visit a Regional Information Center
Information
Regional Information Centers provide in-
by phone… dividual assis tance at locations throughout
the State. Call the Automated Tax Informa-
Senior Freeze Hotline
tion System or visit our website for the ad-
1 (800) 882-6597 (in NJ, NY, PA, DE, MD)
dress of the center nearest you.
Check on the status of your Senior Freeze
through our automated inquiry system. Auto-
in writing…
mated services are available 7 days a week
(hours may vary). Address your questions to:
NJ Division of Taxation
Speak directly to a Division representative. PO Box 255
See website for hours of operation. Trenton, NJ 08646-0255

online…
Automated Tax Information System
Call from a touch-tone phone (24 hours a Division of Taxation website:
day, 7 days a week) njtaxation.org

1 (800) 323-4400 (in NJ, NY, PA, DE, MD) or Email general State tax questions:
(609) 826-4400 nj.taxation@treas.nj.gov
Do not include confidential information such
Listen to recorded tax information on many as Social Security or federal tax identifica-
topics. Order certain forms and publications tion numbers, liability or payment amounts,
through our automated message system. dates of birth, or bank account numbers in
your email.

Text Telephone Service (TTY/TDD) Subscribe to NJ Tax E-News, the Division of
for Hearing-Impaired Users Taxation’s online information service, at:
1 (800) 286-6613 (toll-free within NJ, NY, state.nj.us/treasury/taxation/listservice.shtml
PA, DE, and MD) or (609) 984-7300.

These numbers are accessible only from
Who Can Help
TTY devices.
Volunteers in the VITA (Volunteer Income Tax
• Submit a text message on any New Assistance) and TCE (Tax Counseling for the
Jersey tax matter. Elderly) programs are available to help pre-
• Receive a reply through NJ Relay pare the Senior Freeze appli cation at some
Services (711). locations throughout New Jersey. For the
location nearest you, call the Senior Freeze
Hotline at 1 (800) 882-6597.

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