Instead, states use labels such as “Circuit Breaker,” “Senior Freeze,” and even “ANCHOR,” none of which immediately screams property-tax assistance to someone seeing the name for the first time. For rebates covering property taxes or rent paid in 2025, Pennsylvania has extended the application deadline through December 31, 2026. Because the credit is refundable, someone who qualifies may receive money back even when the credit exceeds the state income tax they otherwise owe. New Jersey’s PAS-1 information specifically says the combined application replaced the former separate Senior Freeze and ANCHOR applications for eligible applicants. Maine’s Property Tax “Deferral” Is Not the Same as ForgivenessThe word “deferral” can sound like a tax break, but retirees need to understand exactly what Maine’s State Property Tax Deferral Program does before applying.