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Division of Taxation

$250 Senior Citizens and Disabled Persons Property Tax Deduction

If you are age 65 or older, or disabled, and have been a New Jersey resident for at least one year, you may be eligible for an annual $250 property tax deduction.

You also may qualify if you are a surviving spouse or civil union partner.

Eligibility Requirements and Income Guidelines

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:

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 ).

Acceptable Documentation (Documentary Proofs)

  • 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.

How to Apply

File Form PTD and all documentary proofs with your local assessor or tax collector.

You will have to file Form PD5 with your tax collector every year, on or before March 1, to maintain the deduction.

How to Appeal if Your Application Is Denied

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.

Publications

For further information, please read:

New Jersey Property Tax Benefits: Are You Eligible?

Handbook for New Jersey Assessors (Chapter Four)


Last Updated: Thursday, 12/03/20