New Jersey Property Tax Relief Programs
There are four types of Property Tax Relief Programs that involve the Municipal Tax Office:
- Senior Citizen / Disabled Person / Surviving Spouse deduction.
- Veteran or Surviving Spouse/Domestic Partner of Veteran or Service Person deduction.
- Veteran or Surviving Spouse/Domestic Partner of Veteran or Service Person exemption from property tax.
- New Jersey Property Tax Reimbursement ("Senior Freeze") Program.
For additional information about New Jersey Property Tax Relief Programs:
1. Senior Citizen / Disabled Person / Surviving Spouse deduction.
To receive the $250.00 property tax deduction for a Senior Citizen (65 and older), 100%Disabled Person or Surviving Spouse the person must make application and meet the following qualifications by October 1 of the pre-tax year (the year prior to when you are applying):
A) Be a legal owner of or have a fractional interest (ex. Life rights) in, the property on which the deduction is claimed.
B) Be a citizen and resident of New Jersey. United States Citizenship is not required. Resident, for the purposes of this deduction, means a claimant who was legally domiciled in New Jersey for at least a 12-month period prior to October 1 of the pre-tax year.
1) Domiciled is the place you regard as your permanent home.
2) You may have only one legal domicile even though you may have more than one residence.
3) Seasonal or temporary residence in this State, of whatever duration, does not constitute domicile.
4) Absence from the State for a 12-month period is prima facie evidence of abandonment of domicile.
C) Reside at the property for which the application for deduction is being made (Only one deduction may be received per principal residence regardless of the number of qualified claimants residing on the premises.
D) Receive an annual income (joint with spouse) of $10,000 or less. Excludable Income** Income can be excluded under ONE of the following categories:
1) Social Security Benefits or
2) Federal Government Retirement / Disability Pension including Federal Railroad Retirement Benefits or
3) State, County, Municipal Government and their political subdivisions and agencies Retirement / Disability Pension.
E) A disabled person must be permanently and totally disabled as of December 31 of the pre-tax year.
F) A surviving spouse / domestic partner of a Senior Citizen or Disabled Person must also meet the below listed requirements in addition to the above:
1) Not have remarried.
2) Have reached age 55 by December 31 of pre-tax year
3) Have been 55 at the time of death of the deceased spouse
4) Be a surviving spouse of someone who was actually receiving the deduction at the time of their death.
Two forms are needed for this deduction, the Senior Citizen/Disabled Person/Surviving Spouse form and the Supplemental income statement form. Both forms can be obtained at the Borough of Keyport Tax Collection Office or the Tax Assessor’s Office. You can come in to the office for the forms or call our office (732-739-3900) to have them mailed to you. The Senior Citizen/Disabled Person/Surviving Spouse form is also available on the internet at http://www.nj.gov/treasury/taxation/pdf/other_forms/lpt/ptd.pdf However, it does not have the supplemental income statement form.
For Senior Citizens, 100% Disabled Persons or Surviving Spouses receiving the property tax deduction. Each year in January/February a PD-5 (Post-Tax Year Income Statement) is mailed to confirm that these persons were eligible for the property tax deduction during the previous year. By State Law (N.J.S.A. 54:4-8:40 et seq.; L.1963, c.1972 as amended) this Income Statement must be filled out and returned to the Municipal Tax Collector’s office by March 1 annually or it will result in the loss of the deduction and you will be billed for the $250.00 deduction.
*** If you purchase a property in Keyport that has a Senior Citizen / Disabled Person / Surviving Spouse deduction, please be sure to have the previous owner sign a PD-5 (Post Tax Year Income Statement) at your closing. If the Tax Office does not receive this form the owner of the property, at the time the deduction is disallowed, is responsible to pay back the $250.00 deduction. If you have this form signed you will only be responsible to pay back a pro-rated amount, based on date of sale, instead of the entire $250.00. (N.J.S.A. 54:4-8:40 et seq.)
2. Veteran or Surviving Spouse/Domestic Partner of Veteran or Service Person deduction.
To receive the $250.00 property tax deduction for a Veteran or Surviving Spouse/Domestic Partner of Veteran or Service Person the person must make application and meet the following qualifications by October 1 of the pre-tax year (the year prior to when you are applying):
A) Be a legal owner of, or have a fractional interest in, or hold legal title to the property on which the deduction is claimed.
B) Be a citizen and legal or domiciliary resident of New Jersey (the person must have lived in New Jersey for at least a 12-month period preceding October 1 of the pre-tax year)
C) Have an honorable discharge or release under honorable circumstances from active service in time of war in some branch of the US Armed Forces (must provide a copy of your DD214).
D) **NOTE – Peacekeeping Missions require a minimum of 14 days service in the actual combat zone except where service-incurred injury or disability occurs in the combat zone, then actual time served, though less than 14 days, is sufficient for purposes of property tax exemption or deduction. Supplemental Form for Peacekeeping Missions must be filled out and accompany application.
E) A surviving spouse / domestic partner of a Veteran must also meet the below listed requirements in addition to the above:
1) Be a legal owner of, or have a fractional interest in, or hold legal title to the property on which the deduction is claimed.
2) Not have remarried / formed a new registered domestic partnership.
3) Be a surviving spouse / domestic partner of a veteran who was honorably discharged, released under honorable circumstances from active service or who died in time of war in some branch of the US Armed Forces (must provide a copy of the Veteran’s DD214).
4) Prove that deceased was a domiciled citizen and resident of New Jersey at the time of his/her death.
3. Veteran or Surviving Spouse/Domestic Partner of Veteran or Service Person exemption from property tax.
To be exempt from property taxes for a Veteran or Surviving Spouse/Domestic Partner of Veteran or Service Person the person must make application and meet the following qualifications:
A) Have an honorable discharge or release under honorable circumstances from active service in time of war in some branch of the US Armed Forces (must provide a copy of your DD214).
B) Have a United States Veterans Administration certification of wartime service-connected disability:
1) Wartime service-connected disability from paraplegia, sarcoidosis, osteochondritis resulting in permanent loss of use of both legs, or permanent paralysis of both legs and lower parts of the body, or from hemiplegia and having permanent paralysis of one leg and one are or either side of the body, resulting from injury to spinal cord, skeletal structure, or brain or from disease of spinal cord not resulting from any form of syphilis; or from total blindness; or from amputation of both arms or both legs, or both hands or both feet, or combination of a hand and a foot.
2) Other wartime service-connected disability declared to be a total or 100% permanent disability, and not so evaluated solely because of hospitalization or surgery and recuperation, sustained through enemy action, or accident, or resulting from disease contracted while in such service.
C) Be a legal owner of, or have a fractional interest in, or hold legal title to the property on which the deduction is claimed.
D) Occupy the dwelling house as the principal residence.
E) Be a citizen and legal or domiciliary resident of New Jersey (the person must have lived in New Jersey for at least a 12-month period preceding October 1 of the pre-tax year)
F) A surviving spouse / domestic partner of a Veteran must meet the below listed requirements:
1) Document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had active wartime service in the US Armed Forces and who was honorably discharged or who dies on active wartime duty.
2) Document that the deceased veteran had a United States Veterans Administration certified wartime service-connected disability.
3) Be a legal owner of, or have a fractional interest in, or hold legal title to the property on which the deduction is claimed.
4) Not have remarried / formed a new registered domestic partnership.
5) Occupy the dwelling house as the principal residence.
6) Be a citizen and legal or domiciliary resident of New Jersey.
4. New Jersey Property Tax Reimbursement ("Senior Freeze") Program.
The New Jersey Property Tax Reimbursement Program is a state program. It is designed to reimburse senior citizens and disabled persons for property tax increases. The Tax Office gets involved in two areas:
1) There is a form within the blue booklet, the state mails out, that can be filled out and signed and stamped by the Tax Collector’s Office. This would replace sending the state copies of your tax bill and proof of payment.
2) Residents who have not filed for this program in the past can obtain booklets for this program at the Tax Collector’s Office.
For additional information about this program:
