Dear Applicant, We are pleased to introduce the 2025 Application for Property Tax Relief, Form PAS-1. This one- stop application should be used by resident homeowners, mobile home owners, and renters who are age 65 and over, or receiving federal Social Security Disability benefits, or receiving Railroad Retire­ ment Disability benefits. You will file this single application to receive any of the State property tax relief programs for which you qualify: Property Tax Reimbursement (Senior Freeze), ANCHOR, and Stay NJ. We encourage you to complete and file the 2025 PAS-1 application if your income for Tax Year 2025 was under $500,000. The Division of Taxation will determine which programs you are eligible for and calculate the benefits you are entitled to receive. You do not have to include proof of property taxes paid with the application. Returning this year is the option to file the combined application online. The advantages of filing on­ line are that you will receive a reference number after filing, and be able to sign up for direct deposit. You can also start the application and finish it on another day without losing any information. Get started by visiting our website at propertytaxrelief.nj.gov. Notable change on Form PAS-1: This year’s application includes a more detailed Income Work­ sheet to assist you with determining what income sources need to be included. If you previously received benefits from the Senior Freeze program, your “base year” property tax or site fees will be preprinted on line 14 of the application. In autumn 2026, we will send a letter to filers explaining the Senior Freeze, ANCHOR, and Stay NJ benefit amounts calculated for each applicant. Senior Freeze benefits are expected to be is­ sued in July 2026, with ANCHOR payments following in September. Stay NJ benefits will start going out in early 2027. Please note the availability of these programs is subject to annual State Budget appropriations. If you need help navigating the application process, you can find resources — including frequently asked questions — or check the status of your application on our website at propertytaxrelief.nj.gov.

Sincerely, Marita R. Sciarrotta Director New Jersey Division of Taxation State of New Jersey Department of the Treasury Division of Taxation

Eligibility by Program Yes Did you own and live in a New Jersey home for the entire year from January 1, 2025, through December 31, 2025? Were you a New Jersey resident? Was your annual income less than $500,000? Yes Yes Yes ELIGIBLE for Stay NJ NOT ELIGIBLE for Stay NJ No No No Were you 65 or older on December 31, 2025? No Stay NJ Did you own or rent a home in New Jersey that was your principal residence (main home) on October 1, 2025? Were you a New Jersey resident? Was your home subject to property taxes? Was your New Jersey gross income $250,000 or less ($150,000 for renters)? Yes Yes Yes ELIGIBLE for ANCHOR benefit NOT ELIGIBLE for ANCHOR benefit No No No Yes No ANCHOR Property Tax Reimbursement (Senior Freeze) Were you 65 or older on December 31, 2025? Was your home subject to property taxes? Was your total annual income For 2024: $168,268 or less and For 2025: $172,475 or less? ELIGIBLE for Senior Freeze Did you own and live in your home (or lease a site in a mobile home park on which you placed a mobile home you own) since December 31, 2022? Were you (or your spouse) receiving Social Security Disability or Railroad Retirement Disability benefit payments during 2025? NOT ELIGIBLE for Senior Freeze Yes Yes Yes No No No No Yes Yes No

1 Introduction This booklet contains a combined application for New Jersey’s property tax relief programs for homeowners and renters age 65 or older and those who were receiving Social Security Disability benefits or Railroad Retirement Dis­ ability benefits during 2025. If you were under 65 on December 31, 2025, and not receiving Social Security Disability or Railroad Retirement Disability benefits during 2025, do not complete this applica­ tion. You will be able to apply for the ANCHOR program in the summer of 2026. This combined application incorporates the three major programs available to senior and certain disabled individuals: • Property Tax Reimbursement (Senior Freeze); • Affordable New Jersey Communities for Homeowners and Renters (ANCHOR); • Stay NJ. To receive benefits, you must complete the application and submit it with any required documents by November 2, 2026. Once you file, the Division of Taxation will determine which programs you qualify for and the amount of each benefit. Benefits for all of the pro­ grams included in this Property Tax Relief application are subject to State Budget appropriation. You may be required to submit documenta­ tion at a later date to verify your age/dis­ ability status, rent, property taxes or P.I.L.O.T. (Payments-in-Lieu-of Tax), and/or mobile home park site fees. Prior Senior Freeze Recipients. Your “Base Year” property taxes (18% of site fees) will be preprinted on line 14. Spouse/Civil Union Partner. Any reference in this booklet to a spouse also refers to a spouse who entered into a valid same-sex marriage in another state or foreign nation and a partner in a civil union (CU) recognized under New Jer­ sey law. Impact of State Budget Eligibility requirements, including income limits, and benefits available for all New Jersey property tax relief programs are subject to change by the State Budget. Any changes to the eligibility requirements and benefit amounts for 2025 will not be finalized until the completion of the State Budget, which must be adopted by July 1, 2026. For updated information on any budgetary changes to these programs, check the Divi­ sion of Taxation’s website at: propertytaxrelief. nj.gov or call 1 (800) 323-4400. How to File Eligible applicants can file the 2025 Ap­ plication for Property Tax Relief online at propertytaxrelief.nj.gov or by paper, using the form in this booklet. When To File File your application by November 2, 2026. All paper applications postmarked on or before the due date are considered filed on time. Online applications must be submitted by 11:59 p.m., November 2, 2026. 2025 Form PAS-1 Application for Property Tax Relief For Seniors and Social Security Disability or Railroad Retirement Disability Recipients

2025 Form PAS-1 instructions 2 Eligibility The three major property tax relief programs available in New Jersey each have different eli­ gibility requirements. Senior Freeze • You were 65 or older on December 31, 2025, OR receiving Social Security Disabil­ ity or Railroad Retirement Disability benefit payments during 2025. You do not qualify if you (or your spouse) were receiving those benefits on behalf of someone else; and • You owned and lived in your home (or leased a site in a mobile home park on which you placed a manufactured or mobile home you own) since December 31, 2022; and • Your home was subject to property taxes; and • Your total annual income was: For 2024: $168,268 For 2025: $172,475 ANCHOR • You were a New Jersey resident; and • You owned (or rented) and lived in a home in New Jersey that was your principal resi­ dence (main home) on October 1, 2025; and • Your home was subject to property taxes; and • Your 2025 New Jersey income was not more than $250,000 ($150,000 for renters). Stay NJ • You were 65 or older on December 31, 2025; and • You were a New Jersey resident; and • You owned and lived in a New Jersey home for the entire year from January 1, 2025, through December 31, 2025; and • Your annual income was less than $500,000. For more information, visit the Division’s web­ site at: propertytaxrelief.nj.gov Principal residence (main home) means a home you occupied as your permanent resi­ dence. You are not eligible for a benefit for a vacation home, a “second home,” or a property you owned and rented to someone else. If you occupied more than one property in New Jer­ sey, complete the application for the property that was your main home on October 1, 2025. If you are required to complete Schedule 1, you will include information for both homes. Residents of condominiums, co-ops, and con­ tinuing care retirement facilities who meet the eligibility requirements are also eligible for this benefit. Life Estate (Life Tenancy). You are consid­ ered the owner of the property if you have life estate rights or hold a lease for 99 years or more. You must include a copy of an official document (e.g., deed, lease) establishing your right to occupy the property with your applica­ tion the first time you apply for property tax relief. You do not need to include this docu­ mentation every year. Property Owned by Trust. You are consid­ ered an eligible owner of a property owned by a trust if you are a beneficiary, or the deed or trust agreement explicitly states that you have a life estate in the property. You must submit a complete copy of the trust agreement and a copy of the deed with your application the first time you apply for property tax relief. You do not need to include this documentation every year. Privacy Act Notification The federal Privacy Act of 1974 requires an agency requesting information from individuals to inform them why the request is being made and how the information is being used.

2025 Form PAS-1 instructions 3 The Division of Taxation uses your Social Se­ curity number primarily to account for and give credit for tax payments. We also use Social Security numbers in the administration and enforcement of all tax laws for which we are responsible. In addition, the Division is required by law to forward an annual list to the Admin­ istrative Office of the Courts containing the names, addresses, and Social Security num­ bers of individuals who file a New Jersey tax return or property tax relief application. This list will be used to avoid duplication of names on jury lists. Completing the Application Deceased applicants see page 7 for instructions. Social Security Number(s) Enter your Social Security number or Individual Taxpayer Identification number (ITIN) in the boxes at the top of the application, one digit in each box. If you are married or in a civil union, you must enter the Social Security numbers or ITINs for both of you. Enter the numbers in the same order they are entered on the NJ-1040 (even if only one spouse holds title to the property) unless you maintained separate main homes on October 1, 2025. If you (or your spouse) do not have a Social Security number, file Form SS-5 with the So­ cial Security Administration to apply for one. If you are not eligible for a Social Security num­ ber, you must file Form W-7 with the Internal Revenue Service to get an individual taxpayer identification number (ITIN) and enter your ITIN in the boxes provided for your Social Security number. If you applied for but have not re­ ceived an ITIN by the due date, enclose a copy of your federal Form W-7 application with this form. County/Municipality Code Enter the four-digit code for your current resi­ dence, one digit in each box, from the table on page 15. Name and Address Print or type your name (last name first), cur­ rent mailing address, and ZIP Code in the spaces provided. Include your spouse’s name unless you are filing separate applications. Prior Senior Freeze Applicants. Your name and mailing address are preprinted on your PAS-1 application. If your mailing address is incorrect, draw a line through it and enter the correct information. Address of Main Home on October 1, 2025 Enter the street address and county/municipal­ ity code of the New Jersey residence you oc­ cupied on October 1, 2025, if it is different from the address at the top of the application. Filing Status Line 1. Fill in the oval that corresponds to your filing status on your 2025 New Jersey Income Tax return. Using a filing status that is different than the filing status on your 2025 return may delay your benefits. If you were not required to file a return, enter the filing status you would have used if you had filed. Fill in only one oval. Head of Household. You can use this filing status if you were unmarried or not a partner in a civil union on the last day of the tax year, and you paid more than one-half of the cost of keeping up a home for yourself and at least one qualifying person. Certain married individ­ uals/civil union partners living apart can file as head of household for New Jersey if they meet the requirements to file as head of household for federal purposes. You may also qualify to file as head of household if you are no longer eligible to file as qualifying widow(er)/surviving CU partner, and you have not remarried or en­ tered into a new civil union. Qualifying Widow(er)/Surviving CU Partner. You may be eligible to use this filing status for 2025 only if your spouse died in either 2023 or 2024, and you meet the other requirements

2025 Form PAS-1 instructions 4 to file as qualifying widow(er) for federal purposes. Married/CU Partner, Filing Separately. If you filed your 2025 New Jersey Resident Income Tax return as “married/CU partner, filing sepa­ rate return,” you must indicate whether on Oc­ tober 1, 2025, you and your spouse maintained the same or separate residences. Separate Residences. If you each maintained a separate residence, you should file separate applications and fill in the oval for filing status E, “Married/CU Partner, filing separately: each maintains separate residence.” Same Residence. If you both maintained the same residence, you must file one application and fill in the oval for filing status F, “Married/ CU Partner, filing separately: both maintain same residence.” Age and Disability Status Line 2. Enter your birth year in the boxes on the application, one digit in each box. If you are married or in a civil union, you must enter the birth years of both spouses un­ less you maintained separate residences on October 1, 2025. Line 3a. Indicate whether you were receiving federal Social Security Disability benefit pay­ ments during 2025. You do not qualify if you (or your spouse) were receiving those benefits on behalf of someone else. Fill in the appropriate ovals. Line 3b. Indicate whether you were receiving Railroad Retirement Disability benefit pay­ ments during 2025. You do not qualify if you (or your spouse) were receiving those benefits on behalf of someone else. Fill in the appropriate ovals. Residency Information Line 4. Fill in the “Yes” oval if you owned (or rented) and lived in your main home in New Jersey on October 1, 2025. If “Yes,” continue with line 5. Homeowners who answered “No.” If you moved from one main home you owned in New Jersey to another main home you owned in New Jersey and you (or your spouse, if fil­ ing jointly) were born in 1960 or earlier, go to Schedule 1. Otherwise, you are not eligible for property tax relief benefits. Do not file this application. Mobile home owners and renters who an­ swered “No.” You are not eligible for property tax relief benefits. Do not file this application. Line 5. If you answered “Yes” at line 4, fill in the appropriate oval to indicate your residency status on October 1, 2025. Fill in only one oval. Homeowner. If you owned your main home, fill in this oval and continue with line 6a. Mobile Home Owner. If you occupied and leased a site in a mobile home park on which you placed a manufactured or mobile home that you owned as your main home, fill in this oval and continue with line 6a. Renter. If you rented your main home, fill in this oval and skip to the Signature section. Line 6a. If you owned and lived in the same main home in New Jersey from January 1, 2025, through December 31, 2025, fill in the “Yes” oval and continue with line 7. Mobile Home Owners. If you remained on the same site but you replaced your mobile home in 2025, fill in the “Yes” oval and continue with line 7. Residents of co-ops, mutual housing organiza­ tions, and continuing care retirement facilities. If you changed units within the same facility in 2025, fill in the “Yes” oval and continue with line 7. If you moved during 2025, fill in the “No” oval. Homeowners, go to line 6b. Mobile home own­ ers, skip to the Signature section.

2025 Form PAS-1 instructions 5 Line 6b. Complete line 6b only if you answered “No” at line 6a and you were a homeowner. If you (or your spouse, if filing jointly) were born in 1960 or earlier, fill in the “Yes” oval and con­ tinue with line 6c. Otherwise, fill in the “No” oval and skip to the Signature section. Line 6c. Complete line 6c only if you answered “Yes” at line 6b. If you moved from one main home you owned in New Jersey to another main home you owned in New Jersey in 2025, fill in the “Yes” oval and go to Schedule 1. Oth­ erwise, fill in “No” and skip to the Signature section. Line 7. Fill in the “Yes” oval if the home you are applying for is the same home for which you filed for property tax relief benefits last year. If you are unsure if you filed last year or have moved since filing, fill in “No.” Line 8. Fill in the “Yes” oval if you owned and lived continuously in the same home for which you are claiming benefits since December 31, 2022, or earlier. Otherwise, fill in “No.” Line 9. Fill in the “Yes” oval if you moved to your current home between January 1, 2023, and December 31, 2023. Otherwise, fill in “No.” Principal Residence (Main Home) Line 10. If you lived in a co-op or continuing care retirement facility on October 1, 2025, en­ ter the name of the building or facility and fill in the appropriate oval. Line 11a. Fill in the “Yes” oval only if you owned the property that was your main home on October 1, 2025, with someone who was not your spouse — even if the other owners did not live there. For example, you and your sister owned the home you lived in. If you (and your spouse) were the sole owners, fill in “No.” Mobile Home Owners. Fill in the “Yes” oval only if you occupied the property that was your main home on October 1, 2025, with someone who was not your spouse and shared site fees with them. If you (and your spouse) were the sole occupant(s), fill in “No.” Line 11b. If you answered “Yes” at line 11a, enter the share (percentage) of the property you (and your spouse) owned. Example: You and your spouse owned a home with your sister. Your sister did not live with you, and you and your spouse paid all the property taxes. You must enter 50% at line 11b of your application because you and your spouse owned only one-half (50%) of the prop­ erty. If your sister also is eligible, she must file a separate application. Mobile Home Owners. If you answered “Yes” at line 11a, enter your share (percentage) of the site fees. Line 12a. Fill in the “Yes” oval if your main home on October 1, 2025, was a unit in a multi-unit property that you owned. For ex­ ample, you owned a property consisting of four residential units and you occupied one of the units as your main home. If the property is not a multi-unit property, fill in “No.” “Unit of residential property” means a single, separate dwelling unit that includes complete, independent living facilities for one or more persons. This unit must contain permanent pro­ visions for living, sleeping, eating, cooking, and sanitation, with access to a separate kitchen and bathroom. Residents of condominium complexes, co- ops, and continuing care retirement facili­ ties are not considered to be living in multi-unit properties and should fill in “No.” Line 12b. If you answered “Yes” at line 12a, enter the share (percentage) of the property that you (and your spouse) used as your main home. Example: You owned a four-unit property. The units are equal in size, and one of the units was your main home. You occupied one-fourth

2025 Form PAS-1 instructions 6 (25%) of the property as your main home. En­ ter 25% at line 12b. You do not qualify for property tax relief benefits if the property you own: • Consists of more than four units, even if it also includes a residential unit you used as your main home; or • Contains more than one commercial unit, even if it also includes a residential unit you used as your main home. Property Taxes Line 13a. Enter the block and lot numbers of the home that was your main home on October 1, 2025. Include qualifier if applicable (condominiums only). You can get this informa­ tion from your property tax bill or your local tax collector. Example: Block 3105.62 Lot 14.3

Line 13b. Fill in the “Yes” oval if the property spans more than one lot or is located in more than one municipality, or if you were billed for property taxes on any other nearby unoccupied lots that you use for residential purposes (e.g., an empty lot used as a yard, a lot with a garage or parking space). Otherwise, fill in “No.” In­ clude taxes billed on the additional lots on lines 14 and 15. Lines 14, 15, 16a, and 16b. If you owned your home with someone who was not your spouse, you owned and occupied your mobile home and shared site fees with someone who was not your spouse, or you lived in a multi- unit property, use the percentage entered at line 11b or 12b to calculate your proportionate share of the property taxes and P.I.L.O.T. For mobile home owners, property taxes are 18% of the annual site fees due to the owner of the mobile home park. Line 14. Enter your total property taxes billed for the home that was your main home on Oc­ tober 1, 2024. Include amounts for any addi­ tional lots indicated at line 13b. Do not include any amounts due under a P.I.L.O.T. agreement on this line. Mobile Home Owners. Multiply the amount of your site fees due for 2024 by 18% (0.18) and enter the result in the boxes at line 14. Prior Senior Freeze recipients. Line 14 has been preprinted with your “Base Year” property taxes (18% of site fees). Line 15. Enter the total property taxes billed for the home that was your main home on October 1, 2025. Include amounts for any addi­ tional lots indicated at line 13b. Do not include any amounts due under a P.I.L.O.T. agreement on this line. Mobile Home Owners. Multiply the amount of your site fees due for 2025 by 18% (0.18) and enter the result in the boxes at line 15. Disabled Veteran. If you (or your spouse) are a totally and permanently disabled veteran who received a 100% exemption from local property taxes in 2025, you are not eligible for property tax relief benefits, even if a portion of the prop­ erty was rented to a tenant and property taxes were paid on the rented portion. Line 16a. If you had a P.I.L.O.T. agreement during 2025, fill in the “Yes” oval and continue with line 16b. If “No,” continue with line 17a. Line 16b. If you answered “Yes” at line 16a, enter the amount of P.I.L.O.T. due for 2025. 2024 and 2025 Income Complete lines 17a–17f and 18a–18f using information from your 2024 and 2025 Forms NJ-1040, SSA-1099, and any other relevant documents.

2025 Form PAS-1 instructions 7 Spouses who filed separately but maintained the same main home must enter combined income. Spouses who filed separately and maintained separate main homes include only their own income. If your spouse died in 2024 or 2025, include only your own income for that year. For more information, see Deceased Applicants below. Line a. Enter the amount from line 27, Form NJ-1040. Otherwise, complete the appropriate Income Calculation Worksheet on page 11 to calculate the amount to enter. Line b. Enter the amount from line 16b, Form NJ-1040. This is your tax-exempt interest, including the exempt portion of a distribution from a New Jersey qualified investment fund. Line c. Enter the amount of any qualified dis­ tribution from a Roth IRA or the amount rolled over from a Roth IRA to another Roth IRA. This represents earnings and/or untaxed amounts for New Jersey purposes. You may use fed­ eral Roth IRA reporting rules to determine the amount of earnings included. Do not include any previously taxed contributions that repre­ sent your basis. (These amounts are not re­ ported on Form NJ-1040.) Line d. Enter any amounts received as a total and permanent disability pension before you reached the age at which it is converted to a regular pension. (This amount is not reported on Form NJ-1040.) Line e. Enter the total amount of Social Secu­ rity benefits (including Medicare Part B premi­ ums) from Box 5 of Form SSA-1099. Line f. Enter the total of lines a–e. If you do not have any income to report, you must enter “0.00” on line 18e. Signature Signatures and the date must be in blue or black ink. The signatures on the application must be original; photocopied signatures are not acceptable. We cannot process an applica­ tion without the proper signatures and will re­ turn it to you. This can delay your payments. Tax Preparers. Anyone who prepares an appli­ cation for a fee must sign the application as a “Paid Preparer” and enter their Social Security number or federal preparer tax identification number. Include the company or corpora­ tion name and federal identification number if applicable. A tax preparer who fails to sign the application or provide a tax identification number may incur a $25 penalty for each omis­ sion. Someone who prepares your application but does not charge you should not sign your application. Where to Send Your Application When you have completed and signed your application, use the envelope provided in the booklet to mail the application and required documentation to: NJ Division of Taxation Revenue Processing Center Property Tax Relief Programs PO Box 635 Trenton, NJ 08646-0635 Send only one application per envelope, even if several people in the same house (e.g., mul­ tiple owners) are filing applications. Deceased Applicants If a person met the eligibility requirements but died before filing an application, either the sur­ viving spouse or a personal representative (ex­ ecutor or administrator of an estate, or anyone who is in charge of the decedent’s personal property) can file the application. Follow the

2025 Form PAS-1 instructions 8 Personal Representative If the applicant died in 2024, do not file this application even if you filed an NJ-1040. The decedent is not eligible. If the applicant died on or after October 1, 2025, report the income for all of 2024 and 2025. (If the applicant died prior to October 1, 2025, the decedent is not eligible.) Signatures Personal Representative. A personal repre­ sentative filing on behalf of a deceased appli­ cant must sign in their official capacity. If it is a joint application, the surviving spouse must also sign. No Personal Representative. If filing a joint ap­ plication when there is no personal represen­ tative for the deceased applicant, the spouse signs the application and writes “Filing as Surviving Spouse” or “Filing as Surviving Civil Union Partner” in the Signature section. If there is no personal representative and no surviv­ ing spouse, the person in charge of the dece­ dent’s property must file and sign as “personal representative.” Check the box above the signature line and enclose a copy of the decedent’s death certificate. Payments will be issued in the name of the widow(er)/surviving civil union partner or the name of the estate entered on the form. Payments cannot be issued in the name of the executor, administrator, or personal representative. instructions to ensure that we issue the benefit payments correctly. Name and Address Widow(er)/surviving civil union partner. If your spouse died during 2024 or after, you must: • Enter only your name on this application, even if your filing status is married/CU couple, filing joint return or married/CU part­ ner or filing separately: both maintain same residence; and • Enclose copies of the death certificate and your Social Security card. Personal Representative. If you are filing on behalf of an eligible applicant who died on or after October 1, 2025, you must: • Enter the deceased person’s last name, fol­ lowed by “estate of” and the decedent’s first name; and • Enter the current mailing address; and • Enclose a copy of the death certificate. Income Widow(er)/surviving civil union partner If your spouse died in 2024, report only your own income for 2024, even if you filed a joint NJ-1040. If your spouse died in 2025, report your joint income for 2024. Report only your own income for 2025, even if you filed a joint NJ-1040. Schedule 1 ONLY complete this schedule if: • You moved from one main home you owned in New Jersey to another main home you owned in New Jersey during 2025; and • You (or your spouse) were born in 1960 or earlier. Completing Schedule 1 when you did not move during 2025 will delay your benefits. Line 1. Enter the address of the main home you lived in on January 1, 2025, in column 1. Enter the address of the main home you lived in on December 31, 2025, in column 2.

2025 Form PAS-1 instructions 9 If you owned and lived in more than two main homes during the year, enclose a statement with the application listing the information for the additional main home. Line 2. Enter the block and lot numbers of each main home. Include qualifier if applicable (condominiums only). You can get this informa­ tion from your property tax bill or your local tax collector. Line 3. In column 1, enter the month and day you moved from the main home you lived in on January 1, 2025. In column 2, enter the month and day you moved into the main home you lived in on De­ cember 31, 2025. Line 4. For each main home, fill in the “Yes” oval only if you owned the property with some­ one who was not your spouse — even if the other owners did not live there. For example, you and your sister owned the home you lived in. If you (and your spouse) were the sole owners, fill in “No.” Line 5. If you answered “Yes” at line 4, enter the share (percentage) of the property you (and your spouse) owned in the applicable column(s). Example: You and your spouse owned a home with your sister. Your sister did not live with you, and you and your spouse paid all the property taxes. You must enter 50% at line 5 because you and your spouse owned only one- half (50%) of the property. If your sister also is eligible, she must file a separate application. Line 6. For each main home, fill in the “Yes” oval if your home was a unit in a multi-unit property that you owned. For example, you owned a property consisting of four residential units and you occupied one of the units as your main home. If the property is not a multi-unit property, fill in “No.” “Unit of residential property” means a single, separate dwelling unit that includes complete, independent living facilities for one or more persons. This unit must contain permanent pro­ visions for living, sleeping, eating, cooking, and sanitation, with access to a separate kitchen and bathroom. Residents of condominium complexes, co- ops, and continuing care retirement facili­ ties are not considered to be living in multi-unit properties and should fill in “No.” Line 7. If you answered “Yes” at line 6, enter the share (percentage) of the property that you (and your spouse) used as your main home in the applicable column(s). Example: You owned a four-unit property. The units are equal in size, and one of the units was your main home. You occupied one-fourth (25%) of the property as your main home. En­ ter 25% at line 7. Line 8. Enter the 2025 property taxes billed for the period of residency for each main home. Include amounts for any additional lots. Do not include any amounts due under a P.I.L.O.T. agreement on this line. Line 9. If there was a P.I.L.O.T. agreement for your main home for 2025, enter the amount due for the period of residency in the appli­ cable column(s). Continue with PAS-1, line 10 unless you were between residences on October 1, 2025. If you had a gap in residency that included October 1, 2025, continue with line 17a.

2025 Form PAS-1 instructions 10 Income Calculation Worksheets If you do not know the amount of income from your 2024 or 2025 New Jersey Income Tax return, or if you are not required to file Form NJ-1040, complete the Income Calculation Worksheet(s) on page 11 using the amounts you would have reported. For more informa­ tion, see the NJ-1040, Resident Income Tax Return, instructions at www.nj.gov/treasury/ taxation/pdf/current/1040i.pdf Reporting a Loss. If you have a net loss in any category of income, enter zero. You can apply a loss in one category only against other income in the same category. You cannot apply a net loss in one category against income or gains in another. Rounding. Round all items to the nearest dollar. Line 1. Enter the wages, salaries, tips, fees, commissions, bonuses, and other payments you received from all employment both inside and outside New Jersey. Take the amount from Box 16 of your W‑2. If you were employed out­ side New Jersey, you may need to adjust your wages to reflect New Jersey tax law. Line 2. Enter your taxable interest income. Line 3. Enter the taxable dividend income you received from investments (e.g., from stocks, mutual funds) or other income-producing activi­ ties that do not constitute a trade or business. Report capital gains distributions from mutual funds or other regulated investment companies on line 5, not on this line. Line 4. Enter the net profits from your busi­ ness, trade, or profession. Use the amount from federal Schedule C (or Schedule C-EZ or F) as adjusted to reflect New Jersey tax law. Line 5. Enter your net gains or income from the sale or exchange of any property. Also include any capital gains distributions you re­ ceived from mutual funds or other regulated investment companies. Line 6. Enter your taxable pensions, annuities, and IRA withdrawals. The New Jersey tax­ able amount may be different from the federal amount. For your convenience, a copy of the instructions for completing that line of Form NJ-1040 has been included in this booklet on page 12 as Appendix A. You can use those instructions to calculate the amount for both 2024 and 2025. Line 7. Enter your share of income from partnership(s), whether or not the income was actually distributed. See GIT-9P, Partnership Income, on our website for more information. Line 8. Enter your net pro rata share of S cor­ poration income, whether or not the income was actually distributed. See GIT‑9S, Income From S Corporations, on our website for more information. Line 9. Enter your net gains or income from rents, royalties, patents, and copyrights. Line 10. Enter net gambling winnings, includ­ ing New Jersey Lottery winnings from prize amounts of more than $10,000. You can de­ duct your gambling losses, including New Jersey Lottery losses, from your winnings that occurred during the same year. Line 11. Enter court-ordered alimony and sep­ arate maintenance payments you received. Do not include payments for child support. Line 12. Enter on line 12: • Amounts received as prizes and awards; • Income in respect of a decedent; • Income from estates and trusts; • Scholarships and fellowship grants are tax­ able unless they meet certain conditions; • Residential rental value or allowance paid by employer; • Other (taxable income that has no other place on the return).

2025 Form PAS-1 instructions 11 1. Wages, salaries, tips, and other employee compensation..................................................... 1. , , 2. Taxable interest income......................................................................................................... 2. , , 3. Dividends............................................................................................................................... 3. , , 4. Net profits from business....................................................................................................... 4. , , 5. Net gains or income from disposition of property................................................................... 5. , , 6. Taxable pension, annuity, and IRA distributions/withdrawals (see instructions)..................... 6. , , 7. Distributive share of partnership income................................................................................ 7. , , 8. Net pro rata share of S corporation income........................................................................... 8. , , 9. Net gains or income from rents, royalties, patents, and copyrights....................................... 9. , , 10. Net gambling winnings........................................................................................................... 10. , , 11. Alimony and separate maintenance payments received........................................................ 11. , , 12. Other Income......................................................................................................................... 12. , , 13. Total income (add lines 1 through 12).................................................................................... 13. , , 2024 Income Calculation Worksheet 1. Wages, salaries, tips, and other employee compensation..................................................... 1. , , 2. Taxable interest income......................................................................................................... 2. , , 3. Dividends............................................................................................................................... 3. , , 4. Net profits from business....................................................................................................... 4. , , 5. Net gains or income from disposition of property................................................................... 5. , , 6. Taxable pension, annuity, and IRA distributions/withdrawals (see instructions)..................... 6. , , 7. Distributive share of partnership income................................................................................ 7. , , 8. Net pro rata share of S corporation income........................................................................... 8. , , 9. Net gains or income from rents, royalties, patents, and copyrights....................................... 9. , , 10. Net gambling winnings........................................................................................................... 10. , , 11. Alimony and separate maintenance payments received........................................................ 11. , , 12. Other Income......................................................................................................................... 12. , , 13. Total income (add lines 1 through 12).................................................................................... 13. , , 2025 Income Calculation Worksheet Enter your annual income for the appropriate year. See the instructions on page 10 for information on sources of income and how to determine the amount to report. If you do not have any income to report, you must enter “0.00” on line 13. 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. Keep for your records.

Appendix A 12 Line 20a – Taxable pension, annuity, and IRA distributions/withdrawals Retirement income such as pensions, annuities, and certain IRA withdrawals is taxable in New Jersey. The New Jersey taxable amount may be different from the federal amount. Enter the tax­ able portion on line 20a. Common types of taxable retirement income: • Pensions from the private sector; • Federal, state, and local government, and teachers’ pensions; • Keogh plan distributions; • 401(k) plan distributions; • Early retirement benefits; • Amounts reported as pension on Schedule NJK-1, Partnership Return Form NJ-1065; • Civil Service pensions and annuities, even if based on credit for military service. These are received from the U.S. Office of Personnel Management. Common types of nontaxable retirement income (do not report on this return): • Social Security benefits; • Railroad Retirement benefits; • Public or private disability pension benefits until the year you turn 65. Beginning with the year you turn 65, the benefits are treated as ordinary pension income; • U.S. Military pensions and survivor’s benefit payments (Most are received from the U.S. Department of Finance and Ac­ counting Service.) Part-Year Residents. Include only the taxable amounts you received while you were a resident of New Jersey. Types of Retirement Plans Retirement plans are either noncontributory or contributory. Noncontributory. You made no contributions to your plan. Amounts you receive from these plans are fully taxable. Enter the amount from your 1099-R on line 20a. Contributory (Other Than IRAs). You made contribu­ tions to your plan. Contributions are usually made through pay­ roll deductions and, in general, are taxed when they are made. Contributions made to a retirement plan (other than a 401(k) plan) prior to moving to New Jersey are considered to have been previously taxed. These plans also may include employer contri­ butions and earnings, which have not been taxed. Since you have already been taxed on your contributions, you must determine which portion of your distribution is taxable and which is excludable. There are two methods of calculating the taxable and excludable amounts: Three-Year Rule Method and General Rule Method. To determine which method to use, complete Worksheet A the year you begin receiving pension and annuity payments. Note: If you received a distribution from a 401(k) plan, do not complete Worksheet A. See the section on 401(k) plans. If you made a withdrawal from an IRA, do not complete Worksheet A or B. Instead, complete Worksheet C. See the section on IRAs. Three-Year Rule Method. Use this method if you will re­ cover all your contributions within 36 months from the date you receive your first payment from the plan, and both you and your employer contributed to the plan. Do not report pension and annuity payments as income on line 20a until you have recovered all of your contributions. Instead, report these amounts on line 20b. Once you have re­ covered your contributions, the payments you receive are fully taxable and must be reported on line 20a. General Rule Method. You must use this method if you will not recover your contributions within 36 months from the date you receive your first payment from the plan or if your employer did not contribute to the plan. Part of your pension is excludable and part is taxable every year. The excludable amount represents your contributions. Complete Worksheet B in the year you receive your first payment from the plan and keep it for your records. You will need it for calculations in future years. Recal­ culate the percentage on line 3 of Worksheet B only if your an­ nual pension payments decrease. 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)

Appendix A 13 Lump-Sum Distributions and Rollovers When you receive a lump-sum distribution of the entire balance from a qualified employee pension, annuity, profit-sharing, or other plan, any amount that exceeds your previously taxed con­ tributions must be included in your income in the year received. New Jersey has no provision for income averaging of lump-sum distributions. Report the taxable amount on line 20a and the ex­ cludable amount on line 20b. If you roll over a lump-sum distribution from an IRA or a quali­ fied employee pension or annuity plan into an IRA or other eligible plan, do not report the rollover on line 20a or 20b if it qualifies for deferral for federal tax purposes. The amount rolled over (minus previously taxed contributions) will be taxable when it is withdrawn. 401(k) Plans 1. Contributions made on or after January 1, 1984, were not taxed when they were made. If all of your contributions were made on or after that date, your distributions are fully taxable unless your contributions exceed the federal limit. If your contributions exceed the federal limit, you must calculate the taxable and excludable portions of your distributions using one of the methods described under contributory plans. 2. Contributions made before January 1, 1984, were taxed when they were made. If you made contributions before that date, you must calculate the taxable and excludable portions of your distributions using one of the methods described under contributory plans. For more information on pension and annuity income, see GIT-1 & 2, Retirement Income. IRAs Your IRA consists of contributions, earnings, and certain amounts rolled over from pension plans. In general, your con­ tributions were taxed when they were made and are not taxable 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) when you make a withdrawal. All the earnings and any amounts rolled over tax-free are taxable when withdrawn. Use Worksheet C to calculate the taxable and excludable portions of your IRA withdrawal. If you made withdrawals from multiple IRAs, you can use a separate worksheet for each or combine all IRAs on one worksheet. Lump-Sum Withdrawal. If you withdraw the total amount from an IRA, all the earnings and any amounts rolled over tax- free are taxable. You must report these amounts in the year you make the withdrawal. Periodic Withdrawals. If you make withdrawals over a period of years, the part of the annual distribution that represents earnings is taxable. The amount taxable for New Jersey purposes may be different from the amount you report on your federal return. For more information on IRA withdrawals, see GIT-1 & 2, Retirement Income. Roth IRAs Your contributions to a Roth IRA were taxed by New Jersey when they were made. Distributions from a Roth IRA that meet the requirements of a qualified distribution are excludable. Do not include qualified distributions on Form NJ-1040. If you re­ ceived a nonqualified distribution, you must report the earnings on line 20a, and report the excludable portion on line 20b. A dis­ tribution that is considered nonqualified for federal purposes is also considered nonqualified for New Jersey purposes. If you converted an existing IRA to a rollover Roth IRA during Tax Year 2025, any amount from the existing IRA that would be taxable if withdrawn must be included on line 20a. For more information on Roth IRAs, see Technical Bulletin TB-44.

Appendix A 14 Worksheet C – IRA Withdrawals Part I – Calculating Taxable and Excludable Amounts

1. Value of IRA on 12/31/25. Include contributions made for the tax year from 1/1/26 – 4/15/26....................................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 12/31/25. 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)

2025 County/Municipality Codes Enter the appropriate four-digit number on Form PAS-1. These codes are for Division of Taxation purposes only. If the place where you live is not listed, go to www.nj.gov/nj/gov/county/localities.shtml to get the name of your municipality. Municipality Code Municipality Code Municipality Code 15 ATLANTIC COUNTY Absecon City 0101 Atlantic City 0102 Brigantine City 0103 Buena Borough 0104 Buena Vista Township 0105 Corbin City 0106 Egg Harbor City 0107 Egg Harbor Township 0108 Estell Manor City 0109 Folsom Borough 0110 Galloway Township 0111 Hamilton Township 0112 Hammonton Town 0113 Linwood City 0114 Longport Borough 0115 Margate City 0116 Mullica Township 0117 Northfield City 0118 Pleasantville City 0119 Port Republic City 0120 Somers Point City 0121 Ventnor City 0122 Weymouth Township 0123 BERGEN COUNTY Allendale Borough 0201 Alpine Borough 0202 Bergenfield Borough 0203 Bogota Borough 0204 Carlstadt Borough 0205 Cliffside Park Borough 0206 Closter Borough 0207 Cresskill Borough 0208 Demarest Borough 0209 Dumont Borough 0210 East Rutherford Borough 0212 Edgewater Borough 0213 Elmwood Park Borough 0211 Emerson Borough 0214 Englewood City 0215 Englewood Cliffs Borough 0216 Fair Lawn Borough 0217 Fairview Borough 0218 Fort Lee Borough 0219 Franklin Lakes Borough 0220 Garfield City 0221 Glen Rock Borough 0222 Hackensack City 0223 Harrington Park Borough 0224 Hasbrouck Heights Bor. 0225 Haworth Borough 0226 Hillsdale Borough 0227 Ho-Ho-Kus Borough 0228 Leonia Borough 0229 Little Ferry Borough 0230 Lodi Borough 0231 Lyndhurst Township 0232 Mahwah Township 0233 Maywood Borough 0234 Midland Park Borough 0235 Montvale Borough 0236 Moonachie Borough 0237 New Milford Borough 0238 North Arlington Borough 0239 Northvale Borough 0240 Norwood Borough 0241 Oakland Borough 0242 Old Tappan Borough 0243 Oradell Borough 0244 Palisades Park Borough 0245 Paramus Borough 0246 Park Ridge Borough 0247 Ramsey Borough 0248 Ridgefield Borough 0249 Ridgefield Park Village 0250 Ridgewood Village 0251 River Edge Borough 0252 River Vale Township 0253 Rochelle Park Township 0254 Rockleigh Borough 0255 Rutherford Borough 0256 Saddle Brook Township 0257 Saddle River Borough 0258 South Hackensack Twp. 0259 Teaneck Township 0260 Tenafly Borough 0261 Teterboro Borough 0262 Upper Saddle River Bor. 0263 Waldwick Borough 0264 Wallington Borough 0265 Washington Township 0266 Westwood Borough 0267 Woodcliff Lake Borough 0268 Wood-Ridge Borough 0269 Wyckoff Township 0270 BURLINGTON COUNTY Bass River Township 0301 Beverly City 0302 Bordentown City 0303 Bordentown Township 0304 Burlington City 0305 Burlington Township 0306 Chesterfield Township 0307 Cinnaminson Township 0308 Delanco Township 0309 Delran Township 0310 Eastampton Township 0311 Edgewater Park Township 0312 Evesham Township 0313 Fieldsboro Borough 0314 Florence Township 0315 Hainesport Township 0316 Lumberton Township 0317 Mansfield Township 0318 Maple Shade Township 0319 Medford Township 0320 Medford Lakes Borough 0321 Moorestown Township 0322 Mount Holly Township 0323 Mount Laurel Township 0324 New Hanover Township 0325 North Hanover Township 0326 Palmyra Borough 0327 Pemberton Borough 0328 Pemberton Township 0329 Riverside Township 0330 Riverton Borough 0331 Shamong Township 0332 Southampton Township 0333 Springfield Township 0334 Tabernacle Township 0335 Washington Township 0336 Westampton Township 0337 Willingboro Township 0338 Woodland Township 0339 Wrightstown Borough 0340 CAMDEN COUNTY Audubon Borough 0401 Audubon Park Borough 0402 Barrington Borough 0403 Bellmawr Borough 0404 Berlin Borough 0405 Berlin Township 0406 Brooklawn Borough 0407 Camden City 0408 Cherry Hill Township 0409 Chesilhurst Borough 0410

2025 County/Municipality Codes Enter the appropriate four-digit number on Form PAS-1. These codes are for Division of Taxation purposes only. If the place where you live is not listed, go to www.nj.gov/nj/gov/county/localities.shtml to get the name of your municipality. Municipality Code Municipality Code Municipality Code 16 Clementon Borough 0411 Collingswood Borough 0412 Gibbsboro Borough 0413 Gloucester City 0414 Gloucester Township 0415 Haddon Township 0416 Haddonfield Borough 0417 Haddon Heights Borough 0418 Hi-Nella Borough 0419 Laurel Springs Borough 0420 Lawnside Borough 0421 Lindenwold Borough 0422 Magnolia Borough 0423 Merchantville Borough 0424 Mount Ephraim Borough 0425 Oaklyn Borough 0426 Pennsauken Township 0427 Pine Hill Borough 0428 Runnemede Borough 0430 Somerdale Borough 0431 Stratford Borough 0432 Tavistock Borough 0433 Voorhees Township 0434 Waterford Township 0435 Winslow Township 0436 Woodlynne Borough 0437 CAPE MAY COUNTY Avalon Borough 0501 Cape May City 0502 Cape May Point Borough 0503 Dennis Township 0504 Lower Township 0505 Middle Township 0506 North Wildwood City 0507 Ocean City 0508 Sea Isle City 0509 Stone Harbor Borough 0510 Upper Township 0511 West Cape May Borough 0512 West Wildwood Borough 0513 Wildwood City 0514 Wildwood Crest Borough 0515 Woodbine Borough 0516 CUMBERLAND COUNTY Bridgeton City 0601 Commercial Township 0602 Deerfield Township 0603 Downe Township 0604 Fairfield Township 0605 Greenwich Township 0606 Hopewell Township 0607 Lawrence Township 0608 Maurice River Township 0609 Millville City 0610 Shiloh Borough 0611 Stow Creek Township 0612 Upper Deerfield Township 0613 Vineland City 0614 ESSEX COUNTY Belleville Township 0701 Bloomfield Township 0702 Caldwell Borough Township 0703 Cedar Grove Township 0704 East Orange City 0705 Essex Fells Township 0706 Fairfield Township 0707 Glen Ridge Borough 0708 Irvington Township 0709 Livingston Township 0710 Maplewood Township 0711 Millburn Township 0712 Montclair Township 0713 Newark City 0714 North Caldwell Borough 0715 Nutley Township 0716 Orange City 0717 Roseland Borough 0718 South Orange Village Twp. 0719 Verona Township 0720 West Caldwell Township 0721 West Orange Township 0722 GLOUCESTER COUNTY Clayton Borough 0801 Deptford Township 0802 East Greenwich Township 0803 Elk Township 0804 Franklin Township 0805 Glassboro Borough 0806 Greenwich Township 0807 Harrison Township 0808 Logan Township 0809 Mantua Township 0810 Monroe Township 0811 National Park Borough 0812 Newfield Borough 0813 Paulsboro Borough 0814 Pitman Borough 0815 South Harrison Township 0816 Swedesboro Borough 0817 Washington Township 0818 Wenonah Borough 0819 West Deptford Township 0820 Westville Borough 0821 Woodbury City 0822 Woodbury Heights Borough 0823 Woolwich Township 0824 HUDSON COUNTY Bayonne City 0901 East Newark Borough 0902 Guttenberg Town 0903 Harrison Town 0904 Hoboken City 0905 Jersey City 0906 Kearny Town 0907 North Bergen Township 0908 Secaucus Town 0909 Union City 0910 Weehawken Township 0911 West New York Town 0912 HUNTERDON COUNTY Alexandria Township 1001 Bethlehem Township 1002 Bloomsbury Borough 1003 Califon Borough 1004 Clinton Town 1005 Clinton Township 1006 Delaware Township 1007 East Amwell Township 1008 Flemington Borough 1009 Franklin Township 1010 Frenchtown Borough 1011 Glen Gardner Borough 1012 Hampton Borough 1013 High Bridge Borough 1014 Holland Township 1015 Kingwood Township 1016 Lambertville City 1017 Lebanon Borough 1018 Lebanon Township 1019 Milford Borough 1020 Raritan Township 1021 Readington Township 1022 Stockton Borough 1023 Tewksbury Township 1024 Union Township 1025 West Amwell Township 1026

2025 County/Municipality Codes Enter the appropriate four-digit number on Form PAS-1. These codes are for Division of Taxation purposes only. If the place where you live is not listed, go to www.nj.gov/nj/gov/county/localities.shtml to get the name of your municipality. Municipality Code Municipality Code Municipality Code 17 Colts Neck Township 1310 Deal Borough 1311 Eatontown Borough 1312 Englishtown Borough 1313 Fair Haven Borough 1314 Farmingdale Borough 1315 Freehold Borough 1316 Freehold Township 1317 Hazlet Township 1318 Highlands Borough 1319 Holmdel Township 1320 Howell Township 1321 Interlaken Borough 1322 Keansburg Borough 1323 Keyport Borough 1324 Lake Como Borough 1346 Little Silver Borough 1325 Loch Arbour Village 1326 Long Branch City 1327 Manalapan Township 1328 Manasquan Borough 1329 Marlboro Township 1330 Matawan Borough 1331 Middletown Township 1332 Millstone Township 1333 Monmouth Beach Borough 1334 Neptune City Borough 1336 Neptune Township 1335 Ocean Township 1337 Oceanport Borough 1338 Red Bank Borough 1339 Roosevelt Borough 1340 Rumson Borough 1341 Sea Bright Borough 1342 Sea Girt Borough 1343 Shrewsbury Borough 1344 Shrewsbury Township 1345 Spring Lake Borough 1347 Spring Lake Heights Bor. 1348 Tinton Falls Borough 1349 Union Beach Borough 1350 Upper Freehold Township 1351 Wall Township 1352 West Long Branch Borough 1353 MORRIS COUNTY Boonton Town 1401 Boonton Township 1402 Butler Borough 1403 Chatham Borough 1404 Chatham Township 1405 MERCER COUNTY East Windsor Township 1101 Ewing Township 1102 Hamilton Township 1103 Hightstown Borough 1104 Hopewell Borough 1105 Hopewell Township 1106 Lawrence Township 1107 Pennington Borough 1108 Princeton 1114 Robbinsville Township 1112 Trenton City 1111 West Windsor Township 1113 MIDDLESEX COUNTY Carteret Borough 1201 Cranbury Township 1202 Dunellen Borough 1203 East Brunswick Township 1204 Edison Township 1205 Helmetta Borough 1206 Highland Park Borough 1207 Jamesburg Borough 1208 Metuchen Borough 1209 Middlesex Borough 1210 Milltown Borough 1211 Monroe Township 1212 New Brunswick City 1213 North Brunswick Township 1214 Old Bridge Township 1215 Perth Amboy City 1216 Piscataway Township 1217 Plainsboro Township 1218 Sayreville Borough 1219 South Amboy City 1220 South Brunswick Township 1221 South Plainfield Borough 1222 South River Borough 1223 Spotswood Borough 1224 Woodbridge Township 1225 MONMOUTH COUNTY Aberdeen Township 1301 Allenhurst Borough 1302 Allentown Borough 1303 Asbury Park City 1304 Atlantic Highlands Borough 1305 Avon-by-the-Sea Borough 1306 Belmar Borough 1307 Bradley Beach Borough 1308 Brielle Borough 1309 Chester Borough 1406 Chester Township 1407 Denville Township 1408 Dover Town 1409 East Hanover Township 1410 Florham Park Borough 1411 Hanover Township 1412 Harding Township 1413 Jefferson Township 1414 Kinnelon Borough 1415 Lincoln Park Borough 1416 Long Hill Township 1430 Madison Borough 1417 Mendham Borough 1418 Mendham Township 1419 Mine Hill Township 1420 Montville Township 1421 Morris Plains Borough 1423 Morris Township 1422 Morristown Town 1424 Mountain Lakes Borough 1425 Mt. Arlington Borough 1426 Mt. Olive Township 1427 Netcong Borough 1428 Parsippany-Troy Hills Twp. 1429 Pequannock Township 1431 Randolph Township 1432 Riverdale Borough 1433 Rockaway Borough 1434 Rockaway Township 1435 Roxbury Township 1436 Victory Gardens Borough 1437 Washington Township 1438 Wharton Borough 1439 OCEAN COUNTY Barnegat Township 1501 Barnegat Light Borough 1502 Bay Head Borough 1503 Beach Haven Borough 1504 Beachwood Borough 1505 Berkeley Township 1506 Brick Township 1507 Eagleswood Township 1509 Harvey Cedars Borough 1510 Island Heights Borough 1511 Jackson Township 1512 Lacey Township 1513 Lakehurst Borough 1514 Lakewood Township 1515 Lavallette Borough 1516

2025 County/Municipality Codes Enter the appropriate four-digit number on Form PAS-1. These codes are for Division of Taxation purposes only. If the place where you live is not listed, go to www.nj.gov/nj/gov/county/localities.shtml to get the name of your municipality. Municipality Code Municipality Code Municipality Code 18 Little Egg Harbor Township 1517 Long Beach Township 1518 Manchester Township 1519 Mantoloking Borough 1520 Ocean Gate Borough 1522 Ocean Township 1521 Pine Beach Borough 1523 Plumsted Township 1524 Point Pleasant Borough 1525 Pt. Pleasant Beach Borough 1526 Seaside Heights Borough 1527 Seaside Park Borough 1528 Ship Bottom Borough 1529 South Toms River Borough 1530 Stafford Township 1531 Surf City Borough 1532 Toms River Township 1508 Tuckerton Borough 1533 PASSAIC COUNTY Bloomingdale Borough 1601 Clifton City 1602 Haledon Borough 1603 Hawthorne Borough 1604 Little Falls Township 1605 North Haledon Borough 1606 Passaic City 1607 Paterson City 1608 Pompton Lakes Borough 1609 Prospect Park Borough 1610 Ringwood Borough 1611 Totowa Borough 1612 Wanaque Borough 1613 Wayne Township 1614 West Milford Township 1615 Woodland Park Borough 1616 SALEM COUNTY Alloway Township 1701 Carneys Point Township 1702 Elmer Borough 1703 Elsinboro Township 1704 Lower Alloways Creek Twp. 1705 Mannington Township 1706 Oldmans Township 1707 Penns Grove Borough 1708 Pennsville Township 1709 Pilesgrove Township 1710 Pittsgrove Township 1711 Quinton Township 1712 Salem City 1713 Upper Pittsgrove Township 1714 Woodstown Borough 1715 SOMERSET COUNTY Bedminster Township 1801 Bernards Township 1802 Bernardsville Borough 1803 Bound Brook Borough 1804 Branchburg Township 1805 Bridgewater Township 1806 Far Hills Borough 1807 Franklin Township 1808 Green Brook Township 1809 Hillsborough Township 1810 Manville Borough 1811 Millstone Borough 1812 Montgomery Township 1813 North Plainfield Borough 1814 Peapack & Gladstone Bor. 1815 Raritan Borough 1816 Rocky Hill Borough 1817 Somerville Borough 1818 South Bound Brook Bor. 1819 Warren Township 1820 Watchung Borough 1821 SUSSEX COUNTY Andover Borough 1901 Andover Township 1902 Branchville Borough 1903 Byram Township 1904 Frankford Township 1905 Franklin Borough 1906 Fredon Township 1907 Green Township 1908 Hamburg Borough 1909 Hampton Township 1910 Hardyston Township 1911 Hopatcong Borough 1912 Lafayette Township 1913 Montague Township 1914 Newton Town 1915 Ogdensburg Borough 1916 Sandyston Township 1917 Sparta Township 1918 Stanhope Borough 1919 Stillwater Township 1920 Sussex Borough 1921 Vernon Township 1922 Walpack Township 1923 Wantage Township 1924 UNION COUNTY Berkeley Heights Township 2001 Clark Township 2002 Cranford Township 2003 Elizabeth City 2004 Fanwood Borough 2005 Garwood Borough 2006 Hillside Township 2007 Kenilworth Borough 2008 Linden City 2009 Mountainside Borough 2010 New Providence Borough 2011 Plainfield City 2012 Rahway City 2013 Roselle Borough 2014 Roselle Park Borough 2015 Scotch Plains Township 2016 Springfield Township 2017 Summit City 2018 Union Township 2019 Westfield Town 2020 Winfield Township 2021 WARREN COUNTY Allamuchy Township 2101 Alpha Borough 2102 Belvidere Town 2103 Blairstown Township 2104 Franklin Township 2105 Frelinghuysen Township 2106 Greenwich Township 2107 Hackettstown Town 2108 Hardwick Township 2109 Harmony Township 2110 Hope Township 2111 Independence Township 2112 Knowlton Township 2113 Liberty Township 2114 Lopatcong Township 2115 Mansfield Township 2116 Oxford Township 2117 Phillipsburg Town 2119 Pohatcong Township 2120 Washington Borough 2121 Washington Township 2122 White Township 2123