Property Tax Deduction and Exemptions

Property Tax Deduction for Veterans or Surviving Spouses

TO QUALIFY, you must be an honorably discharged US Armed Forces war veteran, or the unmarried surviving spouse of such a war veteran or the surviving spouse of a serviceperson who served in time of war and died while on active duty.

You must be a property owner and a legal resident of New Jersey and, where applicable, prove that the deceased veteran or serviceperson was a legal resident of New Jersey.

Eligibility criteria must be met as of October 1 of the year prior to the tax year for which deduction is claimed.

Must be filed with the municipal tax assessor or tax collector.

$250 Real Property Tax Deduction for Senior Citizens, Disabled Persons or Surviving Spouses

An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or surviving spouse of the recipient of a deduction (widow/widower).

TO QUALIFY, you must be age 65 or older, or a permanently and totally disabled individual, unable to be gainfully employed, or a surviving spouse, and age 55 at time of spouse’s death by December 31st of the year before the deduction is requested.

You must be a legal resident of New Jersey for one year immediately prior to October 1st of the year before the deduction is requested.

You must be an owner of and a permanent resident in the dwelling on October 1st of the year the deduction is requested.

Income may be no more than $10,000 during the year for which the deduction is requested, excluding, with restrictions, monies received from social security, or Federal Government pension, disability and retirement programs or State, County, Municipal pension, disability and retirement programs.

Must be filed with the municipal tax assessor. 

Property Tax Exemption for 100% Disabled Veterans or Surviving Spouses

Certain permanently and totally disabled war veterans or the surviving spouses (widows/widowers) of such disabled war veterans and servicepersons are granted a full property tax exemption on their dwelling house and the lot on which it is situated.

TO QUALIFY, you must be an honorably discharged veteran, who had active service in time of war in the US Armed Forces, or the unmarried surviving spouse of such a disabled veteran. Surviving spouses of servicepersons who died in active service in time of war also qualify. Disability must be certified as 100% permanent and total by the United States Veterans Administration.

You must be the owner and a permanent resident in the dwelling and legal resident of New Jersey. In the case of surviving spouses, the deceased spouse must also have been a legal resident of New Jersey.

Must be filed with the municipal tax assessor.

Additional Property Tax Deduction and Exemption Applications

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