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  1. LII
  2. State Regulations
  3. New Jersey Administrative Code
  4. Title 18 - TREASURY - TAXATION
  5. N.J. Admin. Code Tit. 18, ch. 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION
  6. Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION

Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION

  • State Regulations
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  1. § 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
  2. § 18:14-2.2 - Filing by claimants of statement of income limits and eligibility information
  3. § 18:14-2.3 - Proofs of age for senior citizens or of total and permanent disability for disabled persons, or of survivorship for widows, widowers, and surviving civil union partners
  4. § 18:14-2.4 - Proof of citizenship
  5. § 18:14-2.5 - Legal domicile of claimant must be in New Jersey
  6. § 18:14-2.6 - Proof of ownership; beneficial interest; partnership or fiduciary ownership; cooperative or mutual housing ownership interest
  7. § 18:14-2.7 - Proof of tax year income; post-tax year anticipated income statement
  8. § 18:14-2.8 - Deduction in addition to veteran's deduction; homestead benefit program
  9. § 18:14-2.9 - Reserved
  10. § 18:14-2.10 - Reserved
  11. § 18:14-2.11 - Reserved

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.

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