New Jersey property-tax definition
Senior Freeze base year
The tax year used as the comparison point for an eligible Senior Freeze applicant's future property-tax reimbursement calculation.
Worked New Jersey example
The actionable number is the eligible base-year tax amount, not simply the homeowner's current age or current bill.
Why it matters
Watchdog keeps the definition beside the property data so users can distinguish an observed public record from an interpretation or derived screening signal.
Official source
For homeowners
Use the term to understand what a tax or assessment record is actually saying before assuming it represents market value or a future bill.
For professionals
Keep the source and observation date with the number, verify the authoritative record, and document any calculation or professional conclusion separately.