Senior Citizen and Disabled Persons Deduction
$250 PROPERTY TAX DEDUCTION FOR SENIOR, DISABLED PERSON OR SURVIVING SPOUSES
N.J.S.A. 54:4-8.40 et seq.
An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person, or their surviving spouse. To qualify, you must be age 65 or older, or a permanently and totally disabled person or the unmarried surviving spouse, age 55 or more, of that person as of December 31st of the pre-tax year. You must be a legal resident of New Jersey for one year immediately prior to October 1st of the pre-tax year. You must own and occupy the home on or before October 1st of the pre-tax year. Income may be no more than $10,000 during the year for which the deduction is claimed, excluding, with restrictions, monies received from social security, Federal and State pension, disability, and retirement programs. Claim form PTD must be filed with your municipal tax assessor or collector.