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Division of Taxation

Payment Plans

If you cannot pay your taxes in full, or you are having difficulty reimbursing the State for overpayment of Homestead Benefit or Senior Freeze benefits, a payment plan can help. Read the guidelines below to see if you qualify, and then select the appropriate Payment Plan Request Form.

Minimum amount due for the State to accept a payment plan:

  • For all taxes other than Cigarette Taxes, you must owe $500 or more to request a plan. If you have a debt of less than $500 please see Payment Plan – Answers.
  • For Cigarette Taxes, you can request a payment plan for any unpaid amount.
  • For Homestead Benefit and Senior Freeze (Property Tax Reimbursement) repayments, you can request a payment plan for any amount you owe.

What you should know about payment plans:

Last Updated: Monday, 02/03/20