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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 Web site 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 branches 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 web site for forms.