The New Jersey Constitution authorizes an annual $250 deduction from the real property taxes on a dwelling house owned and occupied by a person, 65 years of age or older or permanently and totally disabled; or the qualified surviving spouse, 55 years of age or older, of a senior citizen or disabled person.
Senior Citizen, Disabled Person, or Surviving Spouse
Eligibility
To qualify for the annual $250 Real Property Tax Deduction, a claimant must meet requirements of:
- Age / Disability / Widow/Widowerhood.
- Citizenship
- Income ($10,000 or less annually after permitted exclusions)
- Property Ownership
- Residency
- Timely Application
Relevant Forms
Continuation of the Deduction
To continue receiving the tax deduction you must meet the income requirement and file the form below with municipal Tax Collector by March 1st.
Relevant Forms
Veterans & Surviving Spouses
New Jersey’s Constitution provides for a deduction of up to $250 from taxes levied on real and personal property owned by:
- Qualified War Veterans
- Surviving Spouses
- Surviving Spouses of Service Persons Who Served in Time of War and Died on Active Duty
Eligibility
To qualify for the $250 Veteran’s Property Tax Deduction, a claimant must meet requirements of:
- Active Wartime Service in United States Armed Forces
- Citizenship
- Honorable Discharge
- Real or Personal Property Ownership
- Residency
- Surviving Spouse
- Timely Application
