Senior Citizen, Disabled Person and/or Surviving Spouse Tax Deduction

This is a $250 tax deduction made available to Senior Citizens 65 and over, or their Surviving Spouse who is 55 or over. 

Seniors must be citizens of New Jersey and owners of the property for which a deduction application is submitted.

Citizenship and ownership must be as of October 1st of the previous year. 

The property must serve as the applicant’s primary residence.

A Surviving Spouse may apply for the deduction if they are 55 or over at the time of the senior’s death.

There is an income requirement that must be met in order to be eligible for this deduction.

The applicant’s income, including that of their spouse, cannot exceed $10,000.

EXCLUDABLE INCOME* Income can be excluded under ONE of the following categories: 

Social Security Benefits of Federal Government Retirement/Disability Pension including Federal Railroad Retirement Benefits of State, County, Municipal Government and their political subdivisions and agencies retirement/disability pension.

Proof of age, ownership and residency are required at the time of application. 

An income worksheet will be completed at the time of application; proof of income is also required. 

The most helpful proof of income would be the most recent income tax form filed by the applicant.

The form for a Senior Citizen, Disabled Person and/or Surviving Spouse may be obtained in the Assessing Office or by going to the following website:  www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf