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Qualifications for Deductions
Senior Citizen Deduction, Disability Deduction or Surviving Spouse Deduction:
- New Jersey Citizenship as of October 1 pretax year
- Property Ownership as of October 1 pretax year
- Residence in New Jersey and in Dwelling House as of October 1 pretax year and
- Residence in New Jersey for 1 year immediately prior to October 1 pretax year
- Senior Citizen – age 65 or more as of December 31 pretax year
Permanent and Total Disability Deduction – Permanently and Totally Disabled as of December 31 pretax year
Surviving Spouse Deduction – age 55 or more as of December 31 pretax year and at the time of spouse’s death and the spouse must have been receiving either the Senior citizen Deduction or the Disability Deduction on the same dwelling as the Surviving Spouse Deduction being claimed.
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- Income (including income of the claimant’s spouse) will not exceed $10,000 (Income means all income received from whatever source derived including, but not limited to, salaries, wages, bonuses, commissions, tips, and other compensations before payroll deductions, all dividends, interest, realized capital gains, royalties, income from rents, business income, and in their entirety, pension, annuity and retirement benefits. Realized capital gains, except for capital gain from the sale or exchange of real property owned and used by the claimant as his/her principal residence, dividends, interest, pensions, annuities and retirement benefits must be included in full without deductions even though they may be wholly or partially exempt for Federal income tax purposes.)
Excludable Income – Income can be excluded under ONE of the following three categories: Social Security Benefits or Federal Government Retirement/Disability Pension including Federal Railroad Retirement Benefits or State, County, Municipal Government and their political subdivisions and agencies Retirement/Disability Pension.
Please contact the Assessor’s Office for the latest income guidelines as the Excludable Income has a maximum amount of exclusion that changes each year.
Only one of the above deductions may be received per principal residence regardless of the number of qualified claimants residing on the premises. Vacation, summer or second homes do not qualify for any of the above deductions.
The current deduction for the Senior Citizen Deduction or the Disability Deduction or the Surviving Spouse Deduction is $250.00 deducted off the tax bill for each year the claimant qualifies.
Applications are available in the Assessor’s Office located on the lower (basement) level, Room #101, of the Municipal Building.
Veteran or Surviving Spouse/Domestic Partner of Veteran or Serviceperson Deduction
All requirements for deduction must be met as of October 1 of the pretax year
Veteran Claimant (must meet all qualifications)
- Have had active wartime service in the United States Armed Forces and been honorably discharged
- Own the property, wholly or in part, or hold legal title to the property for which deduction is claimed
- Be a citizen and legal or domiciliary resident of New Jersey
Surviving Spouse/Domestic Partner of Veteran or Serviceperson Claimant (must meet all qualifications)
- Document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had active wartime service in the United States Armed Forces and who was honorably discharged or who died on active wartime duty
- Not have remarried/formed a new registered domestic partnership
- Be a legal or domiciliary resident of New Jersey
- Own the property, wholly or in part, or hold legal title to the property for which deduction is claimed
Disabled Veteran Exemption or Widow of Disabled Veteran or Serviceperson Exemption
(Veterans Administration provides certification of 100% Permanent and Total Disability)
Active Wartime Service Periods for Veteran Deductions and Disabled Veterans Exemptions
| **Operation Northern/Southern Watch |
August 27, 1992 - March 17, 2003 |
| **Operation Iraqi Freedom |
March 19, 2003 – Ongoing |
| **Operation Enduring Freedom |
September 11, 2001 – Ongoing |
| **"Joint Endeavor/Joint Guard” – Bosnia & Herzegovina |
November 20, 1995 – June 20, 1998 |
| **Restore Hope” Mission – Somalia |
December 5, 1992 – March 31, 1994 |
| **Operation Desert Shield/Desert Storm Mission |
August 2, 1990 – February 28, 1991 |
| **Panama Peacekeeping Mission |
December 20, 1989 – January 31, 1990 |
| **Grenada Peacekeeping Mission |
October 23, 1983 – November 21, 1983 |
| **Lebanon Peacekeeping Mission |
September 26, 1982 – December 1, 1987 |
| Vietnam Conflict |
December 31, 1960 – May 7, 1975 |
| **Lebanon Crisis of 1958 |
July 1, 1958 – November 1, 1958 |
| Korean Conflict |
June 23, 1950 – January 31, 1955 |
| World War II |
September 16, 1940 – December 31, 1946 |
| World War I |
April 6, 1917 – November 11, 1918 |
**NOTE – Peacekeeping Missions require a minimum of 14 days service in the actual combat zone except where service-incurred injury or disability occurs in the combat zone, then actual time served though less than 14 days, is sufficient for purposes of property tax exemption or deduction. The 14 day requirement for Bosnia and Herzegovina may be met by services in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina combat zone also includes the airspace above those nations.
If you need assistance in documenting your veterans’ status, contact the NJ Department of Military and Veterans Affairs at 1-800-624-0508; (609) 530-6958 or (609) 530-6854.
The current deduction for the Veteran Deduction or Surviving Spouse/Domestic Partner of Veteran or Serviceperson Deduction is $250.00 deducted off the tax bill for the current tax year and each year thereafter for which the claimant qualifies.
Any qualified claimant for the Disabled Veteran Exemption or the Surviving Spouse/Domestic Partner of a Disabled Veteran or Serviceperson Exemption is exempt from property taxes.
Applications are available in the Assessor’s Office located on the lower (basement) level, Room #101, of the Municipal Building
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