Tax Deductions & Tax Exemptions

Deductions


Tax deductions are granted only by provision of the New Jersey constitution or by general law. At present, deductions granted by constitutional provision concern property of war veterans and their surviving spouses; senior citizens, disabled persons and their surviving spouses.

Veterans & Surviving Spouses of Veterans


To qualify for the annual $250 real property tax deduction, a claimant must meet requirements such as citizenship, NJ residency, ownership, active wartime service in U.S. Armed Forces, and honorable discharge. Find the printable version of the Veteran Deduction Application (PDF) as well as the required Supplemental Form for Peacekeeping Missions & Operations.


Senior Citizens, Disabled Persons, Surviving Spouses

 

To qualify for this annual $250 real property tax deduction, a claimant must meet requirements such as citizenship, residency, ownership, income limit, age, 100% disability, and/or widowhood. Find the printable version of the Senior/Disability/Survivor Deduction Application (PDF). as well as the required Supplemental Income Form. 


Exemptions


Qualified NJ resident war veterans or their surviving spouses having certain service-connected disabilities described in the law or having been declared totally or 100% permanently disabled by the U.S. Veterans’ Administration (VA) are granted full tax exemption on their home.

To qualify for real estate tax exemption, the disabled war veteran must meet requirements such as citizenship, residency, ownership, active wartime service in the U.S. Armed Forces, honorable discharge, and VA certified 100% permanent and total disability. Find the printable version of the Disabled Veteran Exemption Application (PDF).