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Office of the Tax Assessor

Senior Citizen/Surviving Spouse/Disabled Person Deduction

Annual Benefit: $250.00

Application Filing Period: File this claim with the Tax Assessor's Office from October 1 through December 31 of the pretax year (in other words, the year prior to the calendar tax year) or with the Tax Collector's Office from January 1 through December 31 of the calendar tax year. For example, for a property tax deduction claimed for calendar tax year 2004, the pretax filing period is between October 1, 2003 and December 31, 2003 with the Tax Assessor's Office and between January 1, 2004 and December 31, 2004 with the Tax Collector's Office.

Eligibility Requirements: Eligibility for this deduction is established prior to the calendar tax year for which the deduction is claimed.

1. Property ownership as of October 1 of pretax year; and

2. New Jersey citizenship as of October 1 of pretax year; and

3. Residence in dwelling as of October 1 pretax year and residence in New Jersey for one (1) year immediately prior to October 1 of pretax year; and one or more of the following:

Senior citizen age 65 or more as of December 31 of pretax year; or

Permanent and total disability as of December 31 of pretax year; or

Surviving spouse age 55 or more as of December 31 of pretax year and at the time of spouse's death.

4. Income, including spouse's income, will not exceed $10,000.00 per tax year excluding, with restrictions, Social Security, Federal and State pensions, and disability income. You will be required to file a Post-Tax Year Income Statement (Form PD5) on or before March 1 each year of the year immediately following the tax year for which deduction was claimed or received. The form confirms your post-tax year income and anticipates current tax year income.

Tax Deduction Application Forms

1. Download, Read, & Supply Information on the Form: Claim for Real Property Tax Deduction on Dwelling House of Qualified New Jersey Resident, Senior Citizen, Disabled Person, or Surviving Spouse.


Click here to download and print a copy of the Senior Citizen/Disabled Person/Surviving Spouse Deduction Application Form.



2. Download, Read, & Supply Information on the Form: Statement of Income for the Year 20__ Form


Statement of Income for the Year 20__




3. Download, Read, Supply Information on the Form: Additional Information to Support Claimant's Residence


Additional Information to Support Claimant's Residence