Surviving Spouse of Senior Citizen or Disabled Person Property Tax Deduction

A property owner may apply for a Surviving Spouse of Senior Citizen or Disabled Person property tax deduction at any time during the year. Applications are made to the Assessor, and must be applied for by December 31st of the tax year in which it is claimed. A deduction of $250 will be granted, as long as all of the following State of New Jersey requirements are met, and the supplemental paperwork is supplied:

  • Must be a citizen and resident of New Jersey as of October 1st of the pretax year.
  • Hold legal title to the property for which the deduction is claimed as of October 1st of the pretax year.
  • Residence in New Jersey for one year immediately prior to October 1st of the pretax year.
  • Must reside in dwelling house as of October 1st of the pretax year.
  • Claimant must reasonably anticipate an annual income not to exceed $10,000 after a permitted exclusion of Social Security Benefits, or Federal Railroad Retirement, Federal Pensions and State Pensions of disability programs.
  • Deceased spouse must have been receiving a deduction at the time of their death, and the Surviving Spouse has not remarried.
  • Surviving spouse must be age 55 or more as of December 31st of the year prior to the tax year and at the time of the of the Spouse’s death.

To print an application for the Disabled Person Property Tax Deduction click on the following link: http://oprs.co.monmouth.nj.us/oprs/includes/pdf/ptd.pdf

All applicants must supply the following paperwork:

  • Application
  • Verification of Citizenship and Residency (Copy of Driver’s License, Voter’s registration, or Vehicle registration)
  • Verification of Disability (Copy of Physician’s Certificate, Social Security document, or NJ Commission for Blind Certificate).
  • Verification of Yearly Income (Copy of most recent tax return)
  • Marriage Certificate
  • Death Certificate