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.