Affordable New Jersey Communities for Homeowners and Renters (ANCHOR)

Note to all other homeowners and renters - updated information coming Summer 2025

Eligible New Jersey homeowners and renters under 65 and not collecting Social Security disability benefits may have their applications automatically filed when online filing becomes available in the summer. If you do not receive an Auto-File Confirmation Letter, you will have the opportunity to file an Application for Property Tax Relief on your own.

HOMEOWNERS - you are eligible if:
• You were a New Jersey resident; and
• You owned and occupied a home in New Jersey that was your principal residence (main home) on October 1, 2024; and
• Your home was subject to property taxes; and
• Your 2024 New Jersey gross income was not more than $250,000.

RENTERS - you are eligible if:
• You were a New Jersey resident; and
• You rented and occupied a residence in New Jersey that was your principal residence (main home) on October 1, 2024; and
• Your name was on the lease or rental agreement; and
• You paid rent; and
• The rental property was subject to local property taxes, (see Qualified and Non-Qualified Rental Properties); and
• Your 2024 New Jersey gross income was not more than $150,000.

Filing Deadline: The deadline to apply is October 31, 2025.

General online information: nj.gov/treasury/taxation/anchor/index.shtml
· Homeowners file applications by phone: 1 (877) 658-2972
· Homeowners file applications online: nj.gov/treasury/taxation/anchor/home-file.shtml
· Tenants file online: nj.gov/treasury/taxation/anchor/tenant.shtml
· To ask questions: 1 (888) 238-1233
· In-person assistance at Taxation Regional Information Centers.

For faster service, we strongly recommend making an appointment: nj.gov/treasury/taxation/contact.shtml
Text Telephone Service (TTY/TDD) for hearing-impaired users: 1 (800) 286-6613 or (609) 984-7300.
Taxation email address for ANCHOR: NJ.Anchor@treas.nj.gov
Taxation email for general tax questions: nj.taxation@treas.nj.gov

Senior Citizens' deductions and deductions for disabled persons are handled by the Tax Collector. The Tax Assessor handles Veteran's deductions and exemptions. See Local Property Tax Forms (nj.gov) for forms.

Necessary 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 fractional interest (i.e. life rights) in, the property on which the deduction is claimed, and
• Be a citizen and resident of New Jersey (the word resident is intended to mean that the applicant must have resided in the State of New Jersey for the 12-month period immediately preceding October 1 of the pre-tax year. The word citizen is intended to mean a citizen of New Jersey.) and
• Reside at the property for which the application for deduction is being made, and
• Receive (or reasonably anticipated receiving) an annual income (joint income with spouse) of $10,000 or less.

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

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

In addition to the general qualifications 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 Deductions

Veteran Deductions on Continuing Care Retirement Communities Information

Veterans Property Tax Deduction Application (nj.gov)

Income Tax: You are eligible for a $3,000 exemption on your Income Tax return if you are a military veteran who was honorably discharged or released under honorable circumstances from active duty in the Armed Forces of the United States on or any time before the last day of the tax year. Your spouse (or civil union partner) is also eligible for an exemption if he/she is a veteran who was honorably discharged or released under honorable circumstances and you are filing a joint return. This exemption is in addition to any other exemptions you are entitled to claim and is available on both the resident and nonresident returns. You cannot claim this exemption for a domestic partner or for your dependents.

The form can be accessed here: Income Tax Exemption for Veterans (nj.gov)

To qualify for the Veteran's deductions, 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 on which the deduction is claimed (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), and
• Have an honorable discharge or release under honorable circumstances from active service in time of war in some branches 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 (same language as above)
• 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.

See Local Property Tax Forms (nj.gov) for forms.