NJ PAS-1 Application Guide 2025 | How to Fill Out the PAS-1

Overview

What Is the PAS-1 and Who Uses It?

One Form, Three Programs

The PAS-1 is the combined property tax relief application for New Jersey seniors and disabled homeowners. When you file it, the NJ Division of Taxation evaluates you for all three major senior programs simultaneously — ANCHOR, Stay NJ, and Senior Freeze.

You don't need to apply for each program separately. The PAS-1 handles everything at once based on the information you provide.

PAS-1 vs ANC-1: If you are 65 or older by December 31, 2025 — or receiving Social Security Disability or Railroad Retirement disability benefits — use the PAS-1. Everyone else under 65 uses the ANC-1 at anchor.nj.gov. Do not file both.

What the PAS-1 Covers

ANCHORUp to $1,500

Stay NJUp to $6,500

Senior Freeze (PTR)Tax increase reimbursed

What You'll Need Before Starting

Social Security Number(s)Yours and your spouse's if filing jointly
Your NJ block and lot numberFound on your property tax bill
2025 NJ-1040 (state tax return)Specifically Line 27 for your NJ gross income
Property tax bills for 2024 and 2025Add all four quarters for the annual total

What to Watch For

What Arrives in the Mail

Know what you're looking for before it lands in your mailbox so nothing gets thrown away by mistake.

The PAS-1 Blue Book

Arrives early 2026. Blue cover with "PAS-1" printed on the front. Contains the application form and instructions. If you don't receive one, download at propertytaxrelief.nj.gov or call 1-888-238-1233.

ANCHOR Confirmation (Under 65 Only)

Non-senior homeowners under 65 may receive an ANCHOR Benefit Confirmation Letter in August 2026. Seniors 65+ will NOT receive this — you must file the PAS-1 yourself. Don't wait for a confirmation that won't come.

Line-by-Line Guide

PAS-1 Step-by-Step Walkthrough

Click any step to expand it. Work through them in order — each section builds on the previous one.

2025 PAS-1 Complete Walkthrough

2025 Application · Deadline November 2, 2026 · File at propertytaxrelief.nj.gov or by mail

Personal Information

Name, SSN, address, block & lot number

Fill in your full legal name, Social Security Number, and date of birth exactly as they appear on your NJ tax return. If married or filing jointly, include your spouse or civil union partner's name and SSN as well.

Enter your property address and your mailing address if different — for example, if you're in a care facility. Enter your municipality's block and lot number from your property tax bill.

Tip: Your block & lot is printed on every property tax bill you receive. It's not your street address — it's a number like "Block 42, Lot 7." Call your town tax office if you can't find it.

Line 1 — Filing Status

Must match your NJ-1040 filing status exactly

Fill in the oval matching how you filed your NJ-1040 for 2025. Choose only one:

Single Married/CU, Filing Jointly Married/CU, Filing Separately Head of Household Qualifying Widow(er)/Surviving CU Partner

Note: If married but filing separately with separate residences all year, each spouse may file their own PAS-1 for their own home.

Line 2 — Year of Birth

Must be 65+ by Dec 31, 2025 — or receiving disability benefits

Enter your four-digit birth year. You must be age 65 or older by December 31, 2025, OR be receiving federal Social Security Disability or Railroad Retirement disability benefits to use the PAS-1.

Under 65? Stop here. Use the ANC-1 form at anchor.nj.gov instead. Filing the wrong form delays everything.

Lines 3a & 3b — Disability Status

Only complete if you are under 65

Line 3a: Were you receiving federal Social Security disability benefits on December 31, 2025? Fill Yes or No.

Line 3b: Were you receiving Railroad Retirement disability benefits? Fill Yes or No.

If you are 65 or older, skip Lines 3a and 3b — age alone qualifies you.

Line 4 — Principal Residence

The single most important question — answer carefully

Did you own (or have a life estate in) and occupy this property as your principal NJ residence on October 1, 2025?

If Yes → continue. If No → you are not eligible for property tax relief on this form. Stop here.

Life estates qualify Trust-owned may qualify Mobile home owners qualify

Splitting time between NJ and Florida? Your NJ home is still likely your principal residence if it's where you're registered to vote, have your driver's license, and spend the most time. When in doubt, call 1-888-238-1233.

Line 14 — Your 2025 Property Tax Amount

Total annual taxes billed — may be pre-printed for returning filers

Enter your total property taxes billed for 2025. Find this on your quarterly tax bills — add all four quarters for the full year total.

If you are a returning Senior Freeze filer, your base year amount may already be pre-printed on Line 14. Do not change the pre-printed amount — it's your established freeze baseline.

Mobile home owners: Multiply your site fee by 18% — that's your eligible property tax equivalent for this line.

Line 15 — Your 2024 Property Tax Amount

Prior year taxes — used for Senior Freeze reimbursement calculation

Enter the total property taxes billed for 2024. The Senior Freeze program uses the difference between your current year taxes and your base year amount to calculate your reimbursement.

Pull your 2024 tax bills or check your municipality's website for your billing history.

Line 16 — P.I.L.O.T. Agreement

Most homeowners answer No — skip if not applicable

Line 16a: Did you have a Payment In Lieu of Taxes (PILOT) agreement during 2025? Most regular homeowners answer No. PILOT agreements apply in certain redevelopment or tax abatement zones.

If Yes, enter your total PILOT payment for 2025 on Line 16b.

Worksheet A — Income Calculation

The most critical section — determines which programs you qualify for and at what level

This calculates your total income for eligibility purposes. NJ uses its own income definition — different from your federal return.

Line a: Your NJ gross income from Line 27 of your 2025 NJ-1040 (or Line 29 if applicable).

Line b: Add back any tax-exempt interest income not already in your NJ gross income.

Line c: Qualified disability income adjustments, if applicable.

Line d: Any other required adjustments per the form instructions.

Add all lines. This total determines your eligibility tier for each program.

Income limits by program:
ANCHOR (homeowner): ≤ $250,000
ANCHOR (renter): ≤ $150,000
Senior Freeze (2025): ≤ $172,475
Stay NJ: ≤ $500,000

Sign, Date & Submit

Online at propertytaxrelief.nj.gov or mail to Trenton — deadline November 2, 2026

Sign and date the application. Both spouses or civil union partners must sign if filing jointly. Proof of property taxes is no longer required — the old PTR verification forms (PTR-1A, PTR-2A, etc.) have been eliminated.

Homeowners mail to: PO Box 635, Trenton NJ 08646-0635 Renters mail to: PO Box 636, Trenton NJ 08646-0636

Online at propertytaxrelief.nj.gov — requires identity verification through ID.me. Have your driver's license or passport ready.

Need Help Filling It Out? $20 Flat Fee.

John Scafide is a licensed NJ real estate agent and 15+ year tax professional. He'll walk you through your PAS-1 line by line and make sure it's done correctly.

Accepts: Venmo · Zelle · Debit · Credit · Cash on Delivery

Book My PAS-1 Help Ask a Free Question

Before You File

PAS-1 Filing Checklist

Everything you need gathered before you sit down to file — paper or online.

Required Documents

Social Security Number(s)Both spouses if filing jointly
Block and Lot NumberFrom your property tax bill
2025 NJ-1040 (state return)Need Line 27 for your NJ gross income
2025 Property Tax BillsAll four quarters — adds up to your annual amount
2024 Property Tax BillsFor Senior Freeze reimbursement calculation

If Filing Online

ID.me accountCreate at id.me before starting — takes 5–10 minutes
Government-issued photo IDDriver's license or passport for identity verification
Bank routing and account numbersFor direct deposit — get paid faster than a check
Email addressFor confirmation and notifications

Online is faster. Paper applications take longer to process. Online filers with direct deposit typically receive benefits weeks earlier.

Common Questions

PAS-1 FAQ

What's the difference between PAS-1 and ANC-1?

The PAS-1 is for seniors 65+ and disabled homeowners — it covers ANCHOR, Stay NJ, and Senior Freeze in one form. The ANC-1 is for everyone else under 65 — it only covers ANCHOR. File the right form or your benefits may be delayed. When in doubt, call 1-888-238-1233.

Do I need to include proof of my property taxes?

No. As of the new PAS-1 combined application, proof of property taxes paid is no longer required. The old PTR-1A and PTR-2A verification forms have been eliminated. Just enter the amounts from your tax bills on the form itself.

I'm a returning Senior Freeze filer — is the form different for me?

Your base year tax amount may already be pre-printed on Line 14 of your form. Do NOT change this pre-printed amount — it's your established baseline. First-time filers will leave this blank and the Division of Taxation will set the base year after processing your first approved application.

What if I made a mistake on my application?

Call the hotline at 1-888-238-1233 as soon as you notice the error. For minor corrections, they can often note it in the system. For significant errors, you may need to file an amended or supplemental application. Do not wait — address errors as quickly as possible, especially as you approach the November 2 deadline.

What is ID.me and do I need it?

ID.me is an identity verification service used by the NJ Division of Taxation for online PAS-1 filings. You'll create a free account and verify your identity using a government ID and selfie. If you're uncomfortable with this process, file the paper form by mail instead — no ID.me required for paper filers.

I split time between NJ and Florida. Which state do I file in?

NJ requires that the property be your "principal residence" — where you spend the most time, where you're registered to vote, where your driver's license is registered. Many NJ-Florida "snowbirds" still qualify for NJ property tax relief if NJ remains their primary legal residence. When in doubt, call 1-888-238-1233 to discuss your specific situation.

The 2025 NJ PAS-1 Application — Complete Filing Guide