Tax Deductions

You must be age 65 or older, or disabled (with a Physician’s Certificate or Social Security document) as of December 31 of the pretax year.

To qualify, you must:

• Be a legal resident of New Jersey for at least one year prior to October 1;
• Own and occupy your home as of October 1 of the pretax year;
• File a timely application;
• Not exceed the income threshold (see Income Guidelines for Real Property Tax Deductions)

Eligibility Requirements for Surviving Spouse/ Civil Union Partner

You may be eligible for the deduction when your spouse passes away.

• The deduction must be on the same home for which the deceased spouse received the deduction in his/her lifetime;
• You must be age 55 or older at the time of the deceased spouse’s death;
• You must be age 55 or older as of December 31 of the pretax year.

To qualify you must:

• Be a New Jersey resident and citizen for at least one year prior to October 1;
• File a timely application;
• Have owned and occupied your home for at least one year prior to October 1;
• Provide proof that your spouse/civil union partner is deceased;
• Have not remarried or formed a new registered civil union partnership;
• Have not exceeded the income threshold (see Income Guidelines for Real Property Tax Deductions)

• Birth Certificate;
• Death Certificate;
• Deed;
• Marriage/Civil Union Certificate;
• New Jersey Driver’s License;
• Physician’s Certificate;
• Social Security Document;
• State Tax Return;
• Probated Will.

• File Form PTD and all documentary proofs with the Tax Assessor's office. 
• You will have to file Form PD5 with your tax collector every year, on or before March 1, to maintain the deduction.

*If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1 on or before April 1 following the denial.

You must be age 65 or older, or disabled (with a Physician’s Certificate or Social Security document) as of December 31 of the pretax year.

To qualify, you must:

• Be a legal resident of New Jersey for at least one year prior to October 1;
• Own and occupy your home as of October 1 of the pretax year;
• File a timely application;
• Not exceed the income threshold (see Income Guidelines for Real Property Tax Deductions

Eligibility Requirements for Surviving Spouse/ Civil Union Partner

You may be eligible for the deduction when your spouse passes away.

• The deduction must be on the same home for which the deceased spouse received the deduction in his/her lifetime;
• You must be age 55 or older at the time of the deceased spouse’s death;
• You must be age 55 or older as of December 31 of the pretax year.

To qualify you must:

• Be a New Jersey resident and citizen for at least one year prior to October 1;
• File a timely application;
• Have owned and occupied your home for at least one year prior to October 1;
• Provide proof that your spouse/civil union partner is deceased;
• Have not remarried or formed a new registered civil union partnership;
• Have not exceeded the income threshold (see Income Guidelines for Real Property Tax Deductions

• Birth Certificate;
• Death Certificate;
• Deed;
• Marriage/Civil Union Certificate;
• New Jersey Driver’s License;
• Physician’s Certificate;
• Social Security Document;
• State Tax Return;
• Probated Will.

• File Form PTD and all documentary proofs with the Tax Assessor's office. 
• You will have to file Form PD5 with your tax collector every year, on or before March 1, to maintain the deduction.

*If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1 on or before April 1 following the denial.

If you are an honorably discharged veteran with active duty military service, you may qualify for an annual $250 Property Tax Deduction. Reservists and National Guard personnel must be called to active duty service to qualify. Active duty for training is ineligible.

You also may qualify if you are a surviving spouse/civil union/domestic partner of an honorably discharged veteran with active duty military service.

All requirements must be met as of October 1 of the pretax year (i.e. the year prior to the calendar tax year for which the deduction is claimed).

To qualify, as of October 1 of the pretax year, you must:

• Be a legal resident of New Jersey;
• Own the property;
• Have active duty service in the United States Armed Forces with an honorable discharge.

Eligibility Requirements for Surviving Spouse/Civil Union/Domestic Partner

To qualify, as of October 1 of the pretax year, you must:

• Be a legal resident of New Jersey;
• Own the property;
• Confirm the military service person died on active duty;
• Demonstrate the deceased veteran had active duty service in the United States Armed Forces with an honorable discharge;
• Document that the deceased veteran or military service person was a resident of New Jersey at the time of death;
• Have not remarried or formed a new registered civil union/domestic partnership.

• Death Certificate;
• Deed;
• Probated Will;
• Marriage/Civil Union/Domestic Partner Certificate;
• Military Records (DD 214):
• New Jersey Driver’s License;
• New Jersey Voter’s Registration.

• File Form V.S.S. and all documentary proofs with your local assessor or tax collector.

*If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1 on or before April 1, following the denial.

If you are an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you may qualify for an annual property tax exemption on your principal or primary residence (main home).

If you are a surviving spouse or civil union/domestic partner of an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you also may qualify.

To qualify, you must:

• Have active duty service in the United States Armed Forces;
• Be honorably discharged;
• Be a legal resident of New Jersey;
• Own and occupy the dwelling house as your main home and residence;
• Provide a U.S. Department of Veterans Affairs (Veterans Administration) certification of active duty service-connected disability stating you are 100% permanently and totally disabled.

Eligibility Requirements for Surviving Spouse/Civil Union/Domestic Partner

To qualify, you must:

• Be a legal resident of New Jersey;
• Confirm the deceased veteran had active duty service in the United States Armed Forces;
• Confirm the deceased veteran was honorably discharged or demonstrate the military service person died on active duty;
• Document the deceased veteran or military service person was a New Jersey resident at death;
• Have not remarried or formed a new registered civil union/domestic partnership;
• Own and occupy the dwelling house as your main home and residence;
• Provide a U.S. Department of Veterans Affairs (Veterans Administration) active certification of duty service-connected disability stating the deceased veteran was 100% permanently and totally disabled.

• Death Certificate;
• Deed;
• Probated Will;
• Marriage/Civil Union/Domestic Partner Certificate;
• Military Records (DD 214);
• New Jersey Driver’s License;
• Voter’s Registration;
• Veterans Administration Certificate of Disability.

• File D.V.S.S.E. and all documentary proofs with your local assessor.

*If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1 on or before April 1.