Senior Citizen / Disabled Person Deduction

As of October 1st of the pretax year, a property owner may apply for a Senior Citizen, Disabled Person or Surviving Spouse of a Senior Citizen or Disabled Person.

Requirements

  • Must be a citizen and resident of New Jersey
  • Must hold legal title to the property for which the deduction is claimed.
  • Must have residence in New Jersey for 1 year immediately prior to October 1st pretax year.
  • Claimant must reasonably anticipate an annual income not to exceed $10,000 after a permitted exclusion of Social Security Benefits, or Federal Railroad Retirement, Federal Pensions and State Pensions of disability programs
  • Senior Citizen must be age 65 or older as of December 31st pretax year
  • Permanent and Total Disability as of December 31st pretax year
  • Surviving Spouse Age 55 or more as of December 31st pretax year and at the time of spouse's death

A Senior Citizen or Disabled Person Deduction Form (PDF) may also be obtained from the Tax Assessor's Office or the Tax Collector's Office. Please call 732-294-2040 for more information.