Property Tax Deductions
In order to received the deduction or exemption you MUST APPLY. Please read and fill in the application of the deduction completely.
Forms are available in the Tax Assessor's office, or online at the following locations:
Veteran Deduction form:
http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/vss.pdf
Supplemental for the Veteran Deduction form:
http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/suppform.pdf
Totally Disabled Veteran Exemption form:
http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/dvsse.pdf
Senior or Disable Deduction form:
http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf
***Also please contact this office for an Income Statement form which needs to be completed and submitted with the deduction form.
Below are the general requirements:
Disabled Persons Deduction –
Claimant:
1) NJ citizen as of October 1st of the pretax year
2) Legal title property owner as of October 1st of the pretax year
3) Resident in NJ and Dwelling house as of October 1st of the pretax year
4) Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5) Permanent and Total Disabled of December 1st of the pretax year
6) Income can not exceed $10,000 excluding one of the following:
Social Security or Federal Government Retirement or State/Federal pension
Surviving Spouse/Civil Union Partner -
Claimant:
1) NJ citizen as of October 1st of the pretax year
2) Legal title property owner as of October 1st of the pretax year
3) Resident in NJ and Dwelling house as of October 1st of the pretax year
4) Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5) Permanent and Total Disabled of December 1st of the pretax year
6) Income can not exceed $10,000 excluding one of the following:
Social Security or Federal Government Retirement or State/Federal pension
7) Age 55 or more as of December 1st of the pretax year and at time of spouse/
civil union partner’s death
Senior Citizen Deduction -
Claimant:
1) NJ citizen as of October 1st of the pretax year
2) Legal title property owner as of October 1st of the pretax year
3) Resident in NJ and Dwelling house as of October 1st of the pretax year
4) Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5) Age 65 or more as of December 1st of the pretax year
6) Income can not exceed $10,000 excluding one of the following:
Social Security or Federal Government Retirement or State/Federal pension
Surviving spouse/civil union partner claimant:
1) NJ citizen as of October 1st of the pretax year
2) Legal title property owner as of October 1st of the pretax year
3) Resident in NJ and Dwelling house as of October 1st of the pretax year
4) Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5) Age 65 or more as of December 1st of the pretax year
6) Income can not exceed $10,000 excluding one of the following:
Social Security or Federal Government Retirement or State/Federal pension
7) Age 55 or more as of December 1st of the pretax year and at time of spouse/
civil union partner’s death
Veteran Deduction -
Claimant:
1) Had to own property as of October 1st of the pretax year in whole or in part legal title
2) Had active wartime service in US Armed Forces* and been honorably discharged
3) Be a citizen and legal or domiciliary resident of NJ
*Please note there are specific dates for active wartime service see below.
Surviving spouse/civil union partner claimant:
1) Had to own property as of October 1st of the pretax year in whole or in part legal title
2) The deceased Veteran or Serviceperson had active wartime service in US Armed Forces* and been honorably discharged and a citizen and resident of NJ at death
3) Be a citizen and legal or domiciliary resident of NJ
4) Have not remarried/formed a new civil union or/a new registered domestic partnership
*Please note there are specific dates for active wartime service see below.
Totally Disabled Veteran Exemption -
Claimant:
1) Had active wartime service in US Armed Forces and been honorably discharged.
2) Have a US Veteran administration certification of wartime service-connected disability letter with seal.
3) Wholly own legal title to the dwelling for which exemption is claimed
4) Occupy the dwelling as the principal place of residence
5) Be a citizen and legal or domiciliary resident of NJ.
Surviving Spouse/Civil Union Partner/Domestic Partner of Disabled Veteran:
1) Deceased Veteran or Serviceperson had active wartime service in US Armed Forces and been honorably discharged or who died on active wartime duty.
2) Have a US Veteran Administration certification of wartime service-connected disability letter with seal.
3) Wholly own legal title to the dwelling for which exemption is claimed
4) Occupy the dwelling as the principal place of residence
5) Be a citizen and legal or domiciliary resident of NJ.
6) Document that the deceased veteran was a citizen and resident of NJ at death
7) Have not remarried/formed a new civil union or new registered domestic partnership