New Jersey · Property tax exemptions for surviving spouses · Updated Oct 2026
New Jersey property tax exemptions for surviving spouses (2026)
Every statewide property tax break in New Jersey that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in New Jersey is the $250 Property Tax Deduction for Senior Citizens and Disabled Persons. $250 off your property tax bill each year.
Worth
See the rules
Income limit
Income of no more than $10,000 for 2026, not counting Social Security, government…
Property tax breaks for surviving spouses in New Jersey
Low income
$250 Property Tax Deduction for Senior Citizens and Disabled Persons
$250 off your property tax bill each year.
For surviving spouses: An unremarried surviving spouse aged 55 or older at the spouse's death can keep it on the same home.
Who qualifies
Age 65 or older, or permanently and totally disabled (or blind), by December 31 of the pretax year; a New Jersey resident for at least one year before October 1; owner and resident of the home on October 1 of the pretax year. An unremarried surviving spouse aged 55 or older at the spouse's death can keep it on the same home.
Income limit
Income of no more than $10,000 for 2026, not counting (with limits) Social Security, government pensions, disability and retirement benefits (Division of Taxation, Revised 2026 Income Guidelines, N.J.S.A. 54:4-8.40 et seq.).
How to apply
File Form PTD with your municipal tax assessor or collector with proof: birth certificate or driver's license, deed, physician's certificate or Social Security disability document, death and marriage certificates for surviving spouses.
First claim: file Form PTD with the assessor between October 1 and December 31 of the year before (for 2026: Oct. 1 - Dec. 31, 2025), or with the tax collector any time during the tax year (Jan. 1 - Dec. 31, 2026). To keep it, file Form PD5 with the tax collector by March 1 of the next year (by March 1, 2027 to confirm 2026 income). Denials: appeal to the county board of taxation by April 1.
For surviving spouses: The unremarried surviving spouse or partner of such a veteran, or of a service member who died on active duty, can also qualify.
Who qualifies
As of October 1 of the pretax year: a legal New Jersey resident who owns the property and has active-duty service in the U.S. Armed Forces with an honorable discharge (Reserve/Guard only if called to active duty; training does not count). The unremarried surviving spouse or partner of such a veteran, or of a service member who died on active duty, can also qualify. No income limit.
How to apply
File Form V.S.S. with your local assessor or tax collector with your DD-214, deed, NJ driver's license (and death/marriage certificates for surviving spouses).
Full exemption: no property tax on your main home.
For surviving spouses: The unremarried surviving spouse or partner (including of a service member who died on active duty) can also qualify.
Who qualifies
Honorably discharged veterans with active-duty service who are New Jersey residents, own and live in the home, and have a VA certification of a service-connected disability rated 100% permanent and total. The unremarried surviving spouse or partner (including of a service member who died on active duty) can also qualify. No income limit.
How to apply
File Form D.V.S.S.E. with your local tax assessor with your DD-214, the VA certificate of disability, deed, NJ driver's license or voter registration (and death/marriage certificates for surviving spouses).
No set deadline found on the state page; file as soon as you qualify. Denials can be appealed to the county board of taxation by April 1 (January 15 in Burlington, Gloucester and Monmouth counties).
File Form PTD with your municipal tax assessor or collector with proof: birth certificate or driver's license, deed, physician's certificate or Social Security disability document, death and marriage certificates for surviving spouses.
Deadline: First claim: file Form PTD with the assessor between October 1 and December 31 of the year before (for 2026: Oct. 1 - Dec. 31, 2025), or with the tax collector any time during the tax year (Jan. 1 - Dec. 31, 2026). To keep it, file Form PD5 with the tax collector by March 1 of the next year (by March 1, 2027 to confirm 2026 income). Denials: appeal to the county board of taxation by April 1.
File Form V.S.S. with your local assessor or tax collector with your DD-214, deed, NJ driver's license (and death/marriage certificates for surviving spouses).
File Form D.V.S.S.E. with your local tax assessor with your DD-214, the VA certificate of disability, deed, NJ driver's license or voter registration (and death/marriage certificates for surviving spouses).
Deadline: No set deadline found on the state page; file as soon as you qualify. Denials can be appealed to the county board of taxation by April 1 (January 15 in Burlington, Gloucester and Monmouth counties).
Renewal: One-time unless circumstances change.
Savings estimate for New Jersey
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for New Jersey
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for New Jersey
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in New Jersey
Who qualifies for property tax breaks for surviving spouses in New Jersey?
$250 Property Tax Deduction for Senior Citizens and Disabled Persons: Age 65 or older, or permanently and totally disabled (or blind), by December 31 of the pretax year; a New Jersey resident for at least one year before October 1; owner and resident of the home on October 1 of the pretax year. An unremarried surviving spouse aged 55 or older at the spouse's death can keep it on the same home. $250 Veterans Property Tax Deduction: As of October 1 of the pretax year: a legal New Jersey resident who owns the property and has active-duty service in the U.S. Armed Forces with an honorable discharge (Reserve/Guard only if called to active duty; training does not count). The unremarried surviving spouse or partner of such a veteran, or of a service member who died on active duty, can also qualify. 100% Disabled Veteran Property Tax Exemption: Honorably discharged veterans with active-duty service who are New Jersey residents, own and live in the home, and have a VA certification of a service-connected disability rated 100% permanent and total. The unremarried surviving spouse or partner (including of a service member who died on active duty) can also qualify.
Is there an income limit for surviving spouses' property tax breaks in New Jersey?
$250 Property Tax Deduction for Senior Citizens and Disabled Persons: Income of no more than $10,000 for 2026, not counting (with limits) Social Security, government pensions, disability and retirement benefits (Division of Taxation, Revised 2026 Income Guidelines, N.J.S.A. 54:4-8.40 et seq.). $250 Veterans Property Tax Deduction: no income limit is listed in our sources. 100% Disabled Veteran Property Tax Exemption: no income limit is listed in our sources.
When is the deadline for surviving spouses to apply in New Jersey?
$250 Property Tax Deduction for Senior Citizens and Disabled Persons: First claim: file Form PTD with the assessor between October 1 and December 31 of the year before (for 2026: Oct. 1 - Dec. 31, 2025), or with the tax collector any time during the tax year (Jan. 1 - Dec. 31, 2026). To keep it, file Form PD5 with the tax collector by March 1 of the next year (by March 1, 2027 to confirm 2026 income). Denials: appeal to the county board of taxation by April 1. $250 Veterans Property Tax Deduction: Eligibility is fixed as of October 1 of the pretax year; ask your assessor for the filing window. 100% Disabled Veteran Property Tax Exemption: No set deadline found on the state page; file as soon as you qualify. Denials can be appealed to the county board of taxation by April 1 (January 15 in Burlington, Gloucester and Monmouth counties).
Do surviving spouses have to reapply every year in New Jersey?
$250 Property Tax Deduction for Senior Citizens and Disabled Persons: Every year (Form PD5 by March 1). $250 Veterans Property Tax Deduction: One-time; stays while you own and live in the home. 100% Disabled Veteran Property Tax Exemption: One-time unless circumstances change.
Where do surviving spouses apply for property tax breaks in New Jersey?
Your municipal tax assessor (or tax collector) handles the $250 senior/disabled and veteran deductions and the 100% disabled veteran exemption. The state Division of Taxation runs ANCHOR, Senior Freeze and Stay NJ, which you claim on one state application (Form PAS-1 for seniors and disability recipients). For the $250 Property Tax Deduction for Senior Citizens and Disabled Persons: File Form PTD with your municipal tax assessor or collector with proof: birth certificate or driver's license, deed, physician's certificate or Social Security disability document, death and marriage certificates for surviving spouses.