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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 14
    6. Subchapter 2

    Nature of and Qualifications for Deduction

    Subchapter 2 - Nature of and Qualifications for DeductionSubchapter 2 - Nature of and Qualifications for Deduction
    Subchapter 1 - DefinitionsSubchapter 3 - Procedures for Approving and Denying Deductions
    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 EligibilitySection 18:14-2.2 - Filing by Claimants of Statement of Income Limits and Eligibility InformationSection 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 PartnersSection 18:14-2.4 - Proof of CitizenshipSection 18:14-2.5 - Legal Domicile of Claimant Must Be in New JerseySection 18:14-2.6 - Proof of Ownership; Beneficial Interest; Partnership or Fiduciary Ownership; Cooperative or Mutual Housing Ownership InterestSection 18:14-2.7 - Proof of Tax Year Income; Post-tax Year Anticipated Income StatementSection 18:14-2.8 - Deduction in Addition to Veteran's Deduction; Homestead Benefit ProgramSection 18:14-2.9 - (reserved)Section 18:14-2.10 - (reserved)Section 18:14-2.11 - (reserved)
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