Gloucester County Real Estate Tax Relief for Permanent and Total Disability

Gloucester County's relief for elderly and disabled owners, in Division 2 of Article IV of the county code, covers the dwelling and up to ten acres of an owner who is 65 or older or permanently and totally disabled, meaning unable to engage in any substantial gainful activity because of an impairment expected to last for life or end in death. Combined income of the owners and relatives living in the home cannot exceed $40,000, with the first $3,000 of each relative other than a spouse left out and $5,000 of a disabled owner's income excluded, and net worth cannot exceed $100,000, excluding the home and ten acres. Relief under section 16-74 is the whole tax with income below $20,001, up to $775 with income from $20,001 to $25,000, and up to $600 with income from $25,001 to $40,000. File between January 1 and April 1. After the first affidavit, a full affidavit is needed every third year, with a short certification of no change in the years between. A disabled owner qualifies once on a certification from the Department of Veterans Affairs, Social Security, or the Railroad Retirement Board, or two doctors' letters. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.