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Property Tax Deduction/Credit
Eligibility Requirements

All property tax relief program information provided here
is based on current law and is subject to change.

To be eligible for a property tax deduction or a property tax credit:

  • You must have been domiciled and maintained a principal residence as a homeowner or tenant in New Jersey during the tax year; and
  • Your principal residence, whether owned or rented, must be subject to local property taxes, and property taxes must have been paid on that residence either as actual property taxes or through rent; and
  • Your rented dwelling must have its own separate kitchen and bath facilities; and
  • Your gross income was more than $20,000 ($10,000 if filing status is single or married/CU partner, filing separate return), or you or your spouse/civil union partner were 65 years of age or older or blind or disabled on the last day of the tax year. Note: Residents who were not 65 years of age or older or blind or disabled and who are not required to file a return because their income was below the minimum filing threshold are not eligible for a property tax credit.
Additional information on the property tax deduction or credit is contained in the New Jersey Resident Income Tax Return instruction booklet (Form NJ-1040).

All property tax relief program information provided here
is based on current law and is subject to change.

Last Updated: Monday, 12/12/11



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