Special Tax Deductions
Senior Citizen, Disabled Persons & Surviving Spouses Property Tax Deduction
$250 REAL PROPERTY TAX DEDUCTION FOR SENIOR CITIZENS, DISABLED PERSONS OR SURVIVING SPOUSES/DOMESTIC PARTNERS
An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or their surviving spouse/domestic partner.
- To qualify, you must be age 65 or older, or a permanently and totally disabled individual or the unmarried surviving spouse/domestic partner of such person.
- You must be a legal resident of New Jersey for one year immediately prior to October 1 of the year before the year for which the deduction is requested.
- You must be an owner of and a permanent resident in the dwelling on October 1 of the year before the year for which the deduction is requested.
- Income may be no more than $10,000 during the year for which the deduction is claimed, excluding with restrictions, monies received from social security, Federal and State pension, disability and retirement programs.
- Claim Form PTD must be filed with your municipal Tax Assessor or Tax Collector.
- Additionally, Form PD5, Annual Post-Tax Year Income Statement must be filed on or before March 1st each year with your Tax Collector after initial qualification.
The deadline for New Jersey’s senior and disabled homeowners to file 2007 Homestead Rebate applications has been extended to August 15, 2008. The deadline for filing a 2007 Senior Freeze (Property Tax Reimbursement) application has also been extended to August 15. The original deadline for applications for both relief programs was June 2, 2008.
Home owners who are 65 or older or disabled and have received a homestead rebate application but have not yet filed can do so by phone by calling 1-877-658-2972, or they can file online through the Division of Taxation’s Web site at http://www.state.nj.us/treasury/taxation. The automated phone and Internet filing systems are available 24 hours a day, 7 days a week during the filing period.
Those homeowners who were aged 65 or older or disables as of December 31, 2007, and have questions about the homestead rebate, or have not received a 2007 application and believe they are eligible, should call the Homestead Rebate Hotline at 1-888-238-1233. Representatives are available from 8:30 a.m. to 4:30 p.m. Monday through Friday.
For more information on the 2007 Senior Freeze (Property Tax Reimbursement) Program, or to obtain an application, residents can contact the Property Tax Reimbursement Hotline at 1-800-882-6597 from 8:30 a.m. to 4:40 p.m. Monday through Friday. Information about the Senior Freeze Program is also available on the Division of Taxation’s Web site at http://www.state.nj.us/treasury/taxation/ptr/.
Checks for senior and disabled homeowners who file their applications by the original filing deadline of June 2 are scheduled to be mailed in mind-July for the Senior Freeze and early August for the homestead rebate. Checks for senior or disabled homeowners who file applications after the original June 2 deadlines will be processed and delivered as quickly as possible thereafter. Homestead rebate checks for tenants, who filed their applications with their income tax returns, are scheduled to be mailed in early August.