Annual Property Tax Deduction for Senior Citizens, Disabled Persons


New Jersey



Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Eligible taxpayers can receive a reduction on their property tax bill in the amount of $250.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria




Income Ceiling

Surviving Spouse

Description of Eligibility Criteria

An applicant must be at least 65 years of age, or less than 65 years of age and permanently and totally disabled. The applicant must be the owner of the home. Total income must be $10,000 or below, not including income from social security, federal and state pensions, or disability and retirement programs. Unmarried surviving spouses over 55 and tenant shareholders in mutual housing corporations are also eligible.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes do not provide for state funding for local tax loss.

Record ID



This deduction cannot be in addition to any other exemption from taxes to which the individual may be entitled, except a veteran’s deduction. Recipients of this benefit are eligible to receive any homestead rebate or credit.


N.J. Rev. Stat. § 54:4-8.40 ~ N.J. Rev. Stat. § 54:4-8.41a (in effect for 2018)
Source Constitution: 
N.J. Const., Art. VIII, Sec. 1, Para. 4
New Jersey Treasury Department, Application for Property Tax Deduction for Senior Citizens and Disabled Individuals, (2018)
[ Accessed 09/05/2018]
View Archived Source

New Jersey Treasury Department, Guide for Property Tax Benefits, (2018)
[ Accessed 09/05/2018]
View Archived Source

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