$250.00 PROPERTY TAX DEDUCTION FOR VETERANS OR SURVIVING SPOUSES, N.J.S.A. 54:4-8.10 et seq.

Two hundred fifty dollars ($250) may be deducted each year from taxes due on the real or personal property of qualified war veterans or their unmarried surviving spouses. In 1999, a constitutional amendment increased the deduction from $50 to $100 for 2000: $150 for 2001: $200 for 2002 and $250 per year thereafter.

To qualify, you must be honorably discharged US Armed Forces war veteran or the unmarried surviving spouse of a serviceperson who served in time of war and died while on active duty. You must be a property owner and a legal resident of New Jersey and, where applicable, prove that the deceased veteran or serviceperson was a legal resident of New Jersey.

Claim form V.S.S. must be filed with your municipal tax assessor or collector.

FULL PROPERTY TAX EXEMPTION FOR 100% DISABLED VETERANS OR SURVIVING SPOUSES N.J.S.A. 54:4-3.30 et seq.

100% permanently and totally disabled war veterans or the unmarried surviving spouses of such disabled war veterans and servicepersons are granted a full property tax exemption on the dwelling house and the lot on which it is situated.

To qualify, you must be an honorably discharged disabled veteran who had active service in time of war in the US Armed Forces, or the unmarried surviving spouse of such a disabled veteran. Wartime service-connected disability must be certified by the US Department of Veterans Affairs (VA). Unmarried surviving spouses of servicepersons who died in active service in time of war also qualify.

You must be the owner and a permanent resident in the dwelling and legal resident of New Jersey. In the case of surviving spouses, the deceased spouse must also have been a legal resident of New Jersey.

Claim Form D.V.S.S.E. must be filed with your municipal tax assessor.

$250.00 REAL PROPERTY TAX DEDUCTION FOR SENIOR CITIZEN, DISABLED PERSONS OR SURVIVING SPOUSES, N.J.S.A. 54:4-8.40 et seq.

An annual $250 deduction from real property taxes is provided for the dwelling of a qualified senior citizen, disabled person or their surviving spouse.

To qualify, you must be age 65 or older, or a permanently and totally disabled individual or the unmarried surviving spouse 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 collector. Additionally, Form PD5, Annual Post-Tax Year Income Statement must be filed with your tax collector each year after the initial qualification.

REDUCED ASSESSMENT FOR FARMLAND, N.J.S.A. 54:4-23.1 et seq.

Land devoted to agricultural or horticultural use may be assessed for property tax purposes on its value for those uses as well as its productivity rather than on the market value of the land for any other use.

To qualify, the land must be a minimum of five acres, which are devoted to agriculture or horticulture for at least two consecutive years prior to the tax year and must continue in that use until the end of the tax year for which the claim is made.

The land usage must result in product sales or anticipated sales totaling at least $500 per year for the first five acres, plus $5.00 per acre for each acre over five, except woodland or wetland where the minimum income must be 50 cents per acre for any acreage over five.

The reduced assessment must be applied for on Form FA-1 annually on or before August 1 of the year prior to the tax year. Applications are available at your local tax assessor’s office.

FAIR ACT

The New Jersey Saver Rebate and the Homestead Rebate have been combined into one program this year, known as THE FAIR ACT. The FAIR ACT is for homeowners that must own and occupy a home in New Jersey as of October 1, 2004. The home must be subject to local property taxes and property taxes must be paid. To file by phone call: 1-877-658-2972. For more information, call: 1-888-238-1233. Information on line is available at: www.state.nj.us.treasury/taxation/

PROPERTY TAX REIMBURSEMENT (FREEZE)

Homeowners, including owners of mobile homes located in mobile home parks, age 65 or older, receiving Social Security disability benefits, who paid property taxes on their principal residence in New Jersey either directly or through mobile home park site fees may be eligible. Applicants must meet all requirements for both the base year and the reimbursement year. Call 1-800-882-6597 for more information.

For more information, contact the office of the tax collector at
609-737-0605 ext. 3, then ext. 1