Deductions for Qualifying Home Owners

Senior Citizen / Disabled Person / Surviving Spouse Deduction
State Requirements

• Must apply no later than December 31 pretax year*
• Must be New Jersey citizen as of October 1 pretax year*
• Must be property owner as of October 1 pretax year*
• Must be resident of the dwelling house as of October 1 pretax year*
• Must be resident of New Jersey for 1 year immediately prior to October 1 pretax year*
• Must be age 65 for Senior Citizen as of December 31 pretax year*
• Must be Permanent and Total Disability as of December 31 pretax year*
• Surviving Spouse must be 55 years or more as December 31 pretax year* and at time of spouse's death
• Income will not exceed $10,000 per year after social security or federal pension allowance
• Deduction $250 per year (annual income verification required)

Veterans / Surviving Spouse Deduction
State Requirements

• Must apply no later than December 31 pretax year*
• Must have had active wartime service in US Armed Forces and been honorably discharged
• Must own the property, wholly or in part, or hold legal title to property for deduction claimed
• Must be a citizen and legal of domiciliary resident of New Jersey
• All requirements must be met as of October 1 pretax year*
• Surviving spouse must show documentation that the deceased veteran was resident of New Jersey at time of death who had active wartime service in US Armed Forces, honorably discharged
• Surviving spouse has not remarried
• Surviving spouse be a legal or domiciliary resident of New Jersey
• Surviving spouse own the property, wholly or in part, or hold legal title at time deduction is claimed
• Deduction $250 per year

* Pretax year means the year prior to the calendar tax year for which deduction is claimed.