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Tax Deductions and Exemptions:
Senior Citizen's deductions and deductions for disabled person’s are handled by the Tax Collector. The Tax Assessor handles Veteran’s deductions and exemptions. (See NJ Treasury Website for forms)
Necessary Qualifications:
To qualify for any of the $250 deductions, a taxpayer must, as of October 1 of the pre-tax year:
- Be legal owner of, or have a fractional interest (i.e. life rights) in, the property on which the deduction is claimed, and
- Be a citizen and resident of New Jersey (the word resident is intended to mean that the applicant must have resided in the State of New Jersey for the 12-month period immediately preceding October 1 of the pre-tax year. The word citizen is intended to mean a citizen of New Jersey.) and
- Reside at the property for which the application for deduction is being made, and
- Receive (or reasonably anticipated receiving) an annual income (joint income with spouse) of $10,000 or less.
In addition to the general qualifications above, applicants for a Senior Citizen deduction must be 65 years of age on or before December 31 of the pre-tax year.
In addition to the general qualifications above, applicants for a disabled person deduction must be permanently and totally disabled (the word disabled means an inability to engage in any substantial gainful activity) as of December 31 of the pre-tax year.
In addition to the general qualifications above, applicants for a Surviving Spouse of a Senior Citizen or Disabled Person must:
Not have remarried, and
- Have been at least 55 years of age at the time of the death of the deceased spouse, and
- Have reached age 55 by December 31 of the pre-tax year, and
- Be the surviving spouse of a person who was actually receiving either a Senior Citizen deduction or a Disabled Person deduction at the time of his/her death.
Veteran's Deductions
To qualify for the Veteran's deductions, the claimant must, as of October 1 of the pre-tax year:
For Veterans:
- Be legal owner of, or have a fractional interest in the property on which the deduction is claimed (a tenant shareholder in a cooperative or mutual housing corporation is considered to be the owner of his proportionate share of the real property of the entity holding title), and
- Have an honorable discharge or release under honorable circumstances from active service in time of war in some brance of the US Armed Forces, and
- Be a citizen and legal resident of New Jersey.
For the Surviving Spouse of a Veteran or Service Person:
- Be legal owner of, or have a fractional interest in the property on which the deduction is claimed (same language as above)
- Not have remarried and,
- Be a legal resident of New Jersey, and
- Be the surviving spouse of a veteran who was honorably discharged or released under honorable circumstances from active service in the time of war in a brance of the Armed Forces of the US. Or, be the surviving spouse of a citizen and resident who met death while on active duty in a branch of the Armed Forces of the US having had active service in time of war in a branch of the Armed Forces of the US, and
- Prove that the deceased was a domiciled citizen and resident of New Jersey at the time of his/her death.
See NJ Treasury website for forms.
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