New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION
Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION
Section 18:14-2.1 - Eligibility of persons of the age of 65 or more years, or less than 65 years of age who are permanently and totally disabled or who are surviving spouses/civil union partners of the age of 55 or more years; general prerequisites for deduction eligibility

Universal Citation: NJ Admin Code 18:14-2.1

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Every fact essential to support a claim for deduction must exist on October 1 of the pre-tax year, except the age, permanent and total disability or widow/widower/surviving civil union partner requirements must be met as of December 31 of the pre-tax year. A claimant as of October 1 of the pre-tax year must establish that he or she was:

1. A citizen of New Jersey and a legal resident, as defined in N.J.S.A. 54:5-8.40(e), thereof for a period of one year immediately prior to such date;

2. The owner of a dwelling house, which is a constituent part of the real property for which the deduction is claimed; or the owner of a dwelling house that is assessed as real property and is situated on land owned by another or others; or a tenant shareholder in a cooperative or mutual housing corporation;

3. Residing as the principal place of residence in said dwelling house or in a cooperative or mutual housing corporation as a tenant shareholder pursuant to N.J.S.A. 54:4-8.41;

4. Income and anticipated income eligible. Where an initial PTD application is made on or before December 31 of the pre-tax year or during the tax year, the claimant must demonstrate that the income and anticipated income of the claimant and his or her spouse/civil union partner for the tax year will not exceed the applicable annual income limit; and

5. As of December 31 of the pretax year is:

i. Age 65 years or more;

ii. Permanently and totally disabled; or

iii. Age 55 years or more at the time of the deceased deduction recipient's death and is unmarried.

(b) First time claimants must make an application for the deduction on the form prescribed by the Director (Form PTD), Claim for Real Property Tax Deduction on Dwelling House of Qualified New Jersey Resident Senior Citizen, Disabled Person or Surviving Spouse/Civil Union Partner.

(c) Form PTD must be filed in the taxing district where the dwelling is located with the municipal tax assessor on or before December 31 of the pre-tax year, or filed with the municipal tax collector during the tax year.

(d) A claim for deduction once approved by the assessor or collector continues in force from year to year. However, a claimant is required to file with the tax collector an Annual Post-Tax Year Income Statement (Form PD-5) under oath on or before March 1 of the post-tax year establishing income during the prior tax year and anticipated income for the current tax year, as well as any other information necessary to remain eligible for the deduction.

(e) The collector may grant a reasonable extension of time for filing the required Post-Tax Year Income Statement (Form PD-5). But the extension shall terminate no later than May 1 of the post-tax year when it shall appear to the satisfaction of the collector that the failure to file by March 1 was due to the illness of the claimant and the claimant has filed with the collector a physician's certificate stating that the claimant was physically incapacitated and unable to file on or before March 1. In any case, where such an extension is granted by the collector, the required statement shall be filed on or before May 1 of the post-tax year.

(f) No application for a real property tax deduction for any previous tax year shall be allowed by any assessor, collector, or governing body.

(g) Each taxing district is required to provide forms for claimants to use.

(h) Notice of Disallowance (Form PD-4) shall be sent by the collector or assessor, as appropriate, to the claimant if the claimant is ineligible for the deduction.

(i) A Notice of Disallowance, on a form prescribed by the Director, shall be mailed to the claimant by the collector on or before April 1 of the post-tax year or, where an extension of time for filing Form PD-5 has been granted, no later than June 1.

(j) When a deduction claim is disallowed, the claimant shall pay taxes equivalent to the amount of said deduction on or before June 1 of the post-tax year or where an extension of time for filing has been granted, no later than 30 calendar days after the Notice of Disallowance was mailed, after which date if unpaid, said taxes shall be delinquent, constitute a lien on the property, and, in addition, the amount of said taxes shall be a personal debt of said person.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.