Tax Deduction Eligibility Requirements

Eligibility requorements for senip citizen, disabled person, surviving spouse deductions:

• 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

• Senior Citizen: proof of age
  
  
• Disabled Person: physician’s certificate or Social Security document
  
  
• Surviving Spouse: death certificate of decedent
  
  
• Residency: NJ driver’s license, voter registration