In order to receive the deduction or exemption you MUST APPLY. Please read and fill in the application of the deduction completely.

Below are the general requirements:

Disabled Persons Deduction

Claimant:

1. NJ citizen as of October 1st of the pretax year
2. Legal title property owner as of October 1st of the pretax year
3. Resident in NJ and Dwelling house as of October 1st of the pretax year
4. Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5. Permanent and Total Disabled of December 31st of the pretax year
6. Income cannot exceed $10,000 excluding one of the following: Social Security or Federal Government Retirement or State/Federal pension

Surviving Spouse/Civil Union Partner

Claimant:

1. NJ citizen as of October 1st of the pretax year
2. Legal title property owner as of October 1st of the pretax year
3. Resident in NJ and Dwelling house as of October 1st of the pretax year
4. Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5. Permanent and Total Disabled of December 31st of the pretax year
6. Income cannot exceed $10,000 excluding one of the following: Social Security or Federal Government Retirement or State/Federal pension
7. Age 55 or more as of December 31st of the pretax year and at time of spouse/civil union partner’s death

Senior Citizen Deduction

Claimant:

1. NJ citizen as of October 1st of the pretax year
2. Legal title property owner as of October 1st of the pretax year
3. Resident in NJ and Dwelling house as of October 1st of the pretax year
4. Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5. Age 65 or more as of December 31st of the pretax year
6. Income cannot exceed $10,000 excluding one of the following: Social Security or Federal Government Retirement or State/Federal pension

Surviving spouse/civil union partner claimant:

1. NJ citizen as of October 1st of the pretax year
2. Legal title property owner as of October 1st of the pretax year
3. Resident in NJ and Dwelling house as of October 1st of the pretax year
4. Resident of NJ for 1 year immediately prior to October 1st of the pretax year
5. Age 65 or more as of December 31st of the pretax year
6. Income cannot exceed $10,000 excluding one of the following: Social Security or Federal Government Retirement or State/Federal pension
7. Age 55 or more as of December 31st of the pretax year and at time of spouse/civil union partner’s death

Veteran Deduction

Claimant:

1. Had to own property as of October 1st of the pretax year in whole or in part legal title
2. Has been honorably discharged
3. Be a citizen and legal or domiciliary resident of  NJ

Surviving spouse/civil union partner claimant:

1. Had to own property as of October 1st of the pretax year in whole or in part legal title
2. Has been honorably discharged and a citizen and resident of NJ at death
3. Be a citizen and legal or domiciliary resident of  NJ
4. Have not remarried/formed a new civil union or/a new registered domestic partnership

Totally Disabled Veteran Exemption

Claimant:

1. Had active duty service in US Armed Forces and been honorably discharged.
2. Have a US Veteran administration certification of service-connected disability letter with seal.
3. Wholly own legal title to the dwelling for which exemption is claimed
4. Occupy the dwelling as the principal place of residence
5. Be a citizen and legal or domiciliary resident of NJ.

Surviving Spouse/Civil Union Partner/Domestic Partner of Disabled Veteran:

1. Deceased Veteran or Serviceperson had active duty service in US Armed Forces and been honorably discharged or who died on active duty.
2. Have a US Veteran Administration certification of  service-connected disability letter with seal.
3. Wholly own legal title to the dwelling for which exemption is claimed
4. Occupy the dwelling as the principal place of residence
5. Be a citizen and legal or domiciliary resident of NJ.
6. Document that the deceased veteran was a citizen and resident of NJ at death
7. Have not remarried/formed a new civil union or new registered domestic partnership

FORM LINKS

Veteran Deduction Form
https://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/vss.pdf

Totally Disabled Veteran Exemption form
https://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/dvsse.pdf

Senior/Disabled/Surviving Spouse Deduction form
https://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/ptd.pdf

Supplemental Statement for the senior/Disable/Surviving Spouse Form
https://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/NJ_PT_SupplementIncome.pdf