APPLICATION FILING PERIOD - File this claim with the municipal tax assessor from October 1 through December 31 of the pretax year, i.e., the year prior to the calendar tax year with the municipal tax collector from January 1 through December 31 of the calendar tax year. For example, for a property tax deduction claimed for calendar tax year 1993, the pretax year filing period would be October 1 - December 31, 1996 with the assessor and the tax year filing period would be January 1 - December 31, 1997, with the collector.
ELIGIBILITY DATES - Eligibility dates for the property tax deduction is established prior to the calendar tax year for which the deduction is claimed as follows:
- New Jersey Citizenship as of October 1 - pretax year
- Property Ownership as of October 1 pretax year
- Residence in New Jersey and in Dwelling House as of October 1 pretax year
- Residence in New Jersey for 1 year immediately prior to October 1 pretax year
- Senior Citizen Age 65 or more as of December 31 pretax year
- Permanent and Total Disability as of December 31 pretax year
- Surviving Spouse Age 66 or more as of December 31 pretax year and at the time of spouse's death
RESIDENT IN DWELLING HOUSE DEFINED - Residence in the dwelling house means that the dwelling when a claimant makes his principal or permanent home. Vacation, summer or second homes do not qualify. Only one deduction may be received per principal residence regardless of the number of qualified claimants residing on the premises.
TENANCY BY ENTIRETY DEFINED - Tenancy by Entirety means ownership of real property by both husband and wife, as a single ownership, in joint tile acquired after marriage.
INCOME DEFINED & LIMITED -
- The income period is the same tax year as the tax year for which a deduction is claimed.
- A claimant must reasonably anticipate that income received during the tax year, including income the claimant's spouse, will not exceed $10,000. Income of claimant's family members, other than spouses should not be included in income.
- Income means all income received from whatever source derived including, but not limited to, salaries, wages, bonuses, commissions, tips, and other compensations before payroll deductions, all dividends, interest, real capital gains, royalties, income from rents, business income, and in their entirety, pensions, annuity and retirement benefits must be included without deductions even though they may be wholly or partially exempt for Federal income tax purposes.
DOCUMENTARY PROOFS REQUIRED - Each assessor and collector may require such proofs necessary to establish claimant's deduction entitlement and photocopies of any documents should be attached to this form as part of application record. For example: AGE may be verified by both birth certificate, baptismal record, family Bible, census records, marriage certificate, court record, Social Security record, military record of discharge, immigration document, insurance policy,
DISABILITY may be verified by physician's certificate, Social Security document New Jersey Commission for Blind, certificate.
SURVIVING SPOUSE by death certificate of descendent.
OWNERSHIP by deed, executory contract for property purchase, last will and testament.
RESIDENCE by New Jersey driver's license, motor vehicle registration, voter registration.
ANNUAL POST-TAX YEAR INCOME STATEMENT REQIRED - On or before March 1 of the year immediately following the tax year for which deduction was claimed or received, a claimant must file a Post-Tax Year Income Statement, Form PD5, confirming that an annual income for the tax year did not exceed the $10,000 limit and that anticipated annual income for the current year will not exceed that limit and that all other eligibility prerequisites continue to be met. For example, Post-Year Income Statement filed by March 1, 1998, supports the claim for deduction for tax year 1997 by confirming 1997 income. Anticipated income would refer to income received in tax year 1998 for the 1998 deduction. IF THIS INCOME STATEMENT IS NOT FILED TIMELY, DEDUCTION WILL BE DISALLOWED AND CLAIMANT WILL BE BILLED FOR THE AMOUNT.
Note: Claimant must inform the Assessor of any change in status which may affect their continued entitlement to the deduction.
VETERAN DEFINED: means any New Jersey citizen and resident honorably discharged from active wartime service in the United States Armed Forces. Current statute does not provide for deduction for military personnel still in active service who have not been discharged.
SURVIVING SPOUSE DEFINED: means a New Jersey resident legally married surviving wife or husband during widowhood or widower hood of a qualified New Jersey resident veteran or serviceperson.
Note: a surviving spouse though a New Jersey resident himself/herself is not entitled to deduction if the deceased serviceperson spouse at death was not a New Jersey resident.
DOCUMENTARY PROOFS REQUIRED: Each assessor and collector may require proofs necessary to establish claimant's deduction entitlement and photocopies of any documents should be attached to this claim as part of the application record.
MILITARY RECORDS: Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of Death or Certification of United States Veteran's Administration.
SURVIVING SPOUSE: Death certificate of descendent, marriage license.
OWNERSHIP: Real property deed or Last Will and Testament if by devise, executory contract for property purchase.
RESIDENCY: New Jersey driver's license or motor vehicle registration, voter's registration, etc.
APPEALS: A claimant may appeal any unfavorable determination by the assessor or collector to the County Board of Taxation annually on or before April 1.