Tax Deductions

Senior Citizen/ Disabled Person Deductions

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.

BOTH FORMS MUST BE COMPLETED FOR SENIOR APPLICATION

$250 Senior Application
Senior Supplemental Form

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.

$250 Veteran Application