State of New Jersey Deduction Programs

The State of New Jersey offers 2 deductions at the local level: 1 for seniors and disabled citizens and 1 for veterans. Each deduction reduces taxes by $250 per year. There is also an exemption for disabled Veterans, where the disability was caused by their service in the armed forces. Instructions are on the reverse side of all applications.

Veterans
Veterans must be honorably discharged from the armed forces, own the property for which the deduction is being sought, and was in active service in time of war. Applications are available in the Tax Assessors office, and online. Widow(er)s of eligible veterans may claim the deduction as well.

100 %disabled veterans may request exemption from property tax payment. Applications are available in the Tax Assessors office and online. Restrictions apply.

Senior & Disabled Citizens
Senior Citizens must be 65 years of age, own and reside in the property for which the deduction is being sought, and meet income requirements. Total income, less the greater of Social Security or government pension income, must not exceed $10,000. Applications are available in the Tax Collectors office and online. Widow(er)s of eligible seniors may claim the deduction as well, if certain criteria are met. An annual update is required; forms will be mailed in January by the Tax Collector. Failure to return the form in a timely manner will result in the deduction being removed.

Disabled citizens must meet the criteria for Senior deductions, except for age. They must be receiving Social Security disability payments and provide a note from the doctor saying they are 100% disabled.

Homestead & Property Tax Reimbursement
The state also offers 2 programs at the state level; the Homestead Rebate and the Property Tax Reimbursement (the Freeze). These programs are contingent upon the budget; requirements vary each year. These forms are available online.

Homestead Rebate
The Homestead Rebate is currently offered to seniors and disabled. Please visit the website to read about changes to this program.

Property Tax Reimbursement

The Property Tax Reimbursement Program (also known as the Freeze or Blue Book) is for seniors, age 65 and over who have resided in New Jersey for the last 10 years, and in the same residence for the last three years. There are income requirements. The state also requires that you prove that you have paid your taxes for the prior year, and that you have the Collector complete a tax payment form. The form is mailed annually in February. Please visit the website to read about changes to this program.

You may call 888-238-1233 with questions on the Homestead Rebate, or 800-882-6597 for the Property Tax Reimbursement Program. Visit the website.