Senior Citizen, Disabled or Surviving Spouse

To Quality for Senior Citizen, Disable or Surviving Spouse Tax Deduction (NJSA 54:4-8.40 et seq)
Senior citizen and totally disabled citizens may also be eligible for a tax deduction if they meet certain income level restrictions.
  • New Jersey resident for at least one year prior to October or pre-tax year (i.e. must have lived in New Jersey on or before October 1, 2005, to qualify for 2007 deduction)
  • Dwelling is principal and permanent residence as of October 1 of pre-tax year
  • Income: Not to exceed $10,000 a year from all sources excluding:
    • Social Security benefits
    • Railroad, federal, state or municipal pensions up to the maximum amount excluded by Social Security
    • Spousal income to be included
  • Age requirement
    • Senior citizen - must be at least 65 years old as of December 31 of pre-tax year
    • Disabled citizen - no age requirement
    • Surviving spouse - must be 55 years or older at the time of death of spouse. Spouse must have received deduction
  • Documentation required
    • Application
    • Income statement
    • Proof of New Jersey residency (i.e. phone bill, utility bill with New Jersey address, at least one year prior to October 1)
    • Official documents to verify qualification as noted below:
      • Senior citizen - birth certificate, baptismal certificate, driver's license, veteran's DD214 or any other official document showing birth date
      • Disabled - Social Security award letter or note from doctor stating 100% disabled
      • Surviving spouse - death certificate of spouse and birth certificate of applicant
  • Other requirements
    • Annual income evaluation - post tax year statement PD-5 must be returned to collector's office by March 1 each year to continue deduction
    • Surviving spouse must reside in same house in which tax deduction was originally granted to spouse and must not have remarried

Additional Information
Application for these deductions must be made to the tax assessor who administers these programs and will provide the necessary forms. Call (973) 448-2021 for more information.

These forms may also be downloaded from the State Division of Taxation's website. Senior citizen and totally disabled citizens have an additional income verification form to fill out that may be acquired through this office. Tax relief program forms and information can also be found on the state's website.