BORDENTOWN CITY

 Tax Deductions and Exemptions

Senior Citizens/Disabled Persons:          Senior Citizen’s deductions and deductions for disabled person’s are handled by the Tax Collector.  The Tax Assessor handles Veteran’s deductions and exemptions.

 Qualifications:  To qualify for any of the $250 deductions, a taxpayer must, as of October 1 of the pre-tax year:

• Be legal owner of, or have a factional interest (i.e. life rights) in, the property for which the deduction is claimed
• Be a citizen and resident of New Jersey (“resident” meaning applicant must have resided in the State of New Jersey for the 12 month period immediately preceding October 1 of the pre-tax year; “citizen” meaning a citizen of New Jersey)
• Reside at the property for which the application for deduction is being made
• Receive (or reasonably anticipate receiving) an annual income (joint income with spouse) of $10,000 or less

Senior Citizen:  In addition to the general qualifications stated above, applicants for a Senior Citizen deduction must be 65 years of age on or before December 31 of the pre-tax year. 

Disabled Person:  In addition to the general qualifications stated above, applicants for a disabled person deduction must be permanently and totally disabled (“disabled” meaning an inability to engage in any substantial gainful activity) as of December 31 of the pre-tax year.

Surviving Spouse of Senior Citizen or Disabled Person:  In addition to the general qualifications listed above, applicants for a Surviving Spouse of a Senior Citizen or Disabled Person must:

·        Not have remarried; and

·        Have been at least 55 years of age at the time of the death of the deceased spouse; and

·        Have reached age 55 by December 31 of the pre-tax year; and

·        Be the surviving spouse of a person who was actually receiving either a Senior Citizen deduction or a Disabled Person deduction at the time of his/her death

Veteran’s Deduction:  To qualify for the Veteran’s Deduction, the claimant must, as of October 1 of the pre-tax year:

            For Veterans:

·        Be legal owner* of, or have a fractional interest in the property for which the deduction is claimed; and

·        Have an honorable discharge or release under honorable circumstances from active service in time of war in some branch of the US Armed Forces; and

·        Be a citizen and legal resident of New Jersey

For the Surviving Spouse of a Veteran or Service Person:

·        Be legal owner* of, or have a fractional interest in the property on which the deduction is claimed; and

·        Not have remarried; and

·        Be a legal resident of New Jersey; and

·        Be the surviving spouse of a veteran who was honorably discharged or released under honorable circumstances from active service in the time of war in a branch of the Armed Forces of the US; OR

·        Be the surviving spouse of a citizen and resident who met death while on active duty in a branch of the Armed Forces of the US having had active service in time of war in a branch of the Armed Forces of the US; and

·        Prove that the deceased was a domiciled citizen and resident of New Jersey at the time of his/her death

*a tenant shareholder in a cooperative or mutual housing corporation is considered to be the owner of his proportionate share of the real property of the entity holding title

If you wish to apply for any of the above

property tax deductions,

please call the Tax Office during regular business hours

as listed on the homepage of the Tax Collector

City of Bordentown
324 Farnsworth Ave.
Bordentown, NJ 08505

E mail:btownch@verizon.net

www.cityofbordentown.com

City Of Bordentown, 324 Farnsworth Ave, Bordentown, NJ 08505