Senior Citizen, Disabled Person, or Surviving Spouse Property Tax Deduction

Form PTD General Instructions

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 or 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 1997, 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 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 and
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 55 or more as of December 31 pretax year and at the time of spouse's death
Citizen & Resident Defined - United States Citizenship is not required. Resident for purposes of this deduction means a claimant who was legally domiciled in New Jersey for one year immediately prior to October 1 of the pretax year. Domicile is the place you regard as your permanent home - the place you intend to return to after a period of absence. You may have only one legal domicile even though you may have more than one residence. Seasonal or temporary residence in this State, of whatever duration, does not constitute domicile. Absence from the State for a 12 month period is prima facie evidence of abandonment of domicile.

Residence in Dwelling House Defined - Residence in the dwelling house means the dwelling where 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 title 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 of the claimant's spouse, will not exceed $ 10,000. Income of claimant's family members, other than spouse should not be included as annual 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, realized capital gains, royalties, income from rents, business income, and in their entirety, pension, annuity and retirement benefits. Realized capital gains, except for capital gain from the sale or exchange of real property owned and used by the claimant as his principal residence, dividends, interest, pensions, annuities and retirement benefits must be included in full without deductions even though they may be wholly or partially exempt for Federal income tax purposes.

Excludable Income - Income can be excluded under ONE of the following three categories: Social Security Benefits or Federal Government Retirement Disability Pension including Federal Railroad Retirement Benefits or State, County, Municipal Government and their political subdivisions and agencies Retirement/Disability Pension.

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 birth certificate, baptismal record, family Bible, census record, marriage certificate, court record, Social Security record, military record or 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 decedent. Ownership by deed, executory contract for property purchase, last will and testament. Residence by New Jersey driver's license, motor vehicle registration, voter's registration.

Annual post-tax year income statement required - 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 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, the Post-Tax 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 timely filed, deduction will be disallowed and claimant will be billed for the amount.

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.

Veterans or Surviving Spouse of Veteran or Service Person Property Tax Deduction

Form VSS General Instructions

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 or 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 1997, 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 Requirements - All requirements for deduction must be met as of October 1 of the pretax year, i.e., the year prior to the calendar tax year for which the deduction is claimed.

A. Veteran Claimant as of October 1 pretax year must:

• have had active wartime service in United States Armed Forces and been honorably discharged ;
• own, wholly or in part, or hold legal title to the property for which deduction is claimed;
• be a citizen and legal or domiciliary resident of New Jersey.

B. Surviving Spouse Claimant as of October 1 pretax year must:

document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had active wartime service in the United States Armed Forces and who was honorably discharged or who died on active wartime duty;
not have remarried;
be a legal or domiciliary resident of New Jersey;
own, wholly or in part, or hold legal title to the property for which deduction is claimed.
NOTE**Claimants 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.

Active Service Time Of War Defined - means military service during one or more of the specific periods listed under #5 on front of this VSS Claim. Active duty for training or field training purposes as a member of a reserve component does NOT constitute active service time of war unless activated into Federal military service by Presidential or Congressional order.

Citizen & Resident Defined - United States Citizenship is not required. Resident for purposes of this deduction means an individual who is legally domiciled in New Jersey. Domicile is the place you regard as your permanent home - the place you intend to return to after a period of absence. You may have only one legal domicile even though you may have more than one place of residence. Seasonal or temporary residence in this State, of whatever duration, does not constitute domicile. Absence from the State for a 12 month period is prima facie evidence of abandonment of domicile.

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 veteran/serviceperson spouse at death was not a New Jersey resident.

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 claim as part of 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 decedent, 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.

This form is prescribed by the New Jersey Division of Taxation, as required by law, and may be reproduced for distribution, but may not be altered without prior approval.