Dear Editor: Now is the time for Hudson residents to apply for the 1999 Property Tax Freeze program that allows eligible New Jersey senior citizens and disabled residents to seek reimbursement for property tax increases. This program was created to reimburse eligible seniors and disabled residents for the difference in the amount of property taxes paid in the “base year,” the year they became eligible and filed for the program, and the amount paid in the current year. The filing deadline has been extended to May 1, 2000 to give residents sufficient time to apply. With the deadline only two months away, it is important to act soon. The following criteria that must be met to be eligible for the 1999 property tax reimbursement: *residents must be at least 65 years of age or receiving Federal Social Security disability benefits as of December 31, 1998. *residents must have paid the full amount of their 1998 and 1999 property taxes. *residents must have lived in New Jersey continuously for at least 10 years. *residents must have owned and lived in their current residence for the past 3 years and *residents must meet income limits for both 1998 and 1999 I have been told the State Treasurer has mailed personalized applications (form PTR-2) to individuals who received a 1998 reimbursement to make the filing as easy as possible. First time filers can apply for 1999 reimbursement by completing a form called PTR-1, which is available from the New Jersey State Division of Taxation. The form along with the applicants’ 1998 and 1999 property tax bills and proof of payments must be submitted. Some people might not be aware that they are eligible for this beneficial program. Anyone who has not received an application in the mail and believes he or she is eligible or has questions regarding eligibility can contact our district office for additional information. Joan M. Quigley Assemblywoman