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New Member
posted Jun 6, 2019 8:47:12 AM

Should I include check received from State of NJ Property Tax Relief "Senior Freeze" program as Income under Other Income?

I received other property tax relief under NJ 

Homestead Rebate program.  This amount was sent directly to the tax collectors office in the town I live in, and therefore reduced the amount of tax owed.  

The Senior Freeze relief came in the form of a check directly to me.   Should I include as Other Income or subtract it from taxes paid in my Itemized Deductions?

0 9 4189
9 Replies
Level 15
Jun 6, 2019 8:47:13 AM

Do not list it as Other Income, as that flows onto your state tax return as taxable.
The senior freeze is not NJ taxable.

New Member
Jun 6, 2019 8:47:15 AM

I wrote back with additional question on this but don't see
my comment here?

New Member
Jun 6, 2019 8:47:15 AM

I will repeat my comment which didn't get posted for some reason.    OK if I don't include this in Other Income, how should I handle it?   When Itemizing Deductions, should I reduce the amount of property taxes paid by the amount of this check.
For example:   If I paid $6000 in properties in 2017, and then received the tax relief check from NJ for $200, should the
amount of prop. taxes taken as a deduction be $5800?

I have looked and found no instructions on how this should be handled.   Thanks

Level 15
Jun 6, 2019 8:47:17 AM

" If I paid $6000 in properties in 2017, and then received the tax relief check from NJ for $200, should the
amount of prop. taxes taken as a deduction be $5800?"
Obviously, yes. The point of the "Freeze" is to limit your property tax. You can only deduct property taxes paid.

The homestead rebate also reduces the amount of property tax paid. In the old days when it was also mailed, many New Jerseyans would deduct it anyway, so now it goes straight to the tax collector.

This is not an issue if you don't itemize. Many seniors don't itemize. After 2017, even more seniors, and others, will not be itemizing.

New Member
Feb 19, 2021 12:16:30 PM

Did you ever get an answer on how to handle the NJ Real Estate Senior Freeze?  I do itemize and need to get an answer.

 

Thanks!

Level 3
Feb 11, 2022 9:49:56 AM

Looking for an answer to this question as well. 

I do NOT itemize (I use Standard Deduction and the Simple Free File TT form); nonetheless, Turbo Tax still asks me to enter 2021 property taxes paid. Well, do I enter the full amount I paid during the course of 2021, and then enter the amount received from the Sr. Freeze in another section of the 1040?    It seems complicated, because the Sr. Freeze reimbursement I received by check in 2021 was for property taxes paid in 2020. 

Expert Alumni
Feb 11, 2022 11:58:09 AM

The Senior Freeze Program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fees increases on their principal residence (main home). To qualify, you must meet all the eligibility requirements for each year from the base year through the application year.

 

You would enter the full amount of property taxes you paid in 2021 reduced for any refund you received for your property taxes from New Jersey (NJ). However you do not need that information on your federal return since you used the standard deduction.

 

@Rivergull

Level 3
Feb 11, 2022 12:54:20 PM

Okay, thanks.  That makes things easy, for sure.  I just don't know why Turbo Tax asks for property taxes paid if I've already chosen the Standard Deduction option. 

Level 3
Feb 14, 2022 12:01:50 PM

 

A 2006 IRS article on the subject, but likely still applicable.