
You must be an owner of and a permanent resident in the dwelling on October 1st of the year the deduction is requested.

You must be a legal resident of New Jersey for one year immediately prior to October 1st of the year before the deduction is requested. TO QUALIFY, you must be age 65 or older, or a permanently and totally disabled individual, unable to be gainfully employed, or a surviving spouse, and age 55 at time of spouse’s death by December 31st of the year before the deduction is requested. Property Tax Deduction Application for Veterans or Surviving Spouses $250 Real Property Tax Deduction for Senior Citizens, Disabled Persons or Surviving SpousesĪn annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or surviving spouse of the recipient of a deduction (widow/widower).
