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.
• Must be a citizen and resident of New Jersey
• Hold legal title to the property for which the deduction is claimed.
• Residence in New Jersey for one 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 Age 65 or more as of December 31st pretax year
• Permanent & 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.
Citizen deduction forms may be obtained by clicking here, or from the
Tax Assessor's Office or the Tax Collector's Office. Please call (732) 294-2040 for