New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 28 - REAL PROPERTY TAX EXEMPTION FOR PERMANENTLY AND TOTALLY DISABLED WAR VETERANS, OR SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF DISABLED WAR VETERANS AND SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF SERVICEPERSONS › Subchapter 1 - DEFINITIONS › Section 18:28-1.1 - Words and phrases defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Certain words and
				phrases when used in this chapter are defined in
				N.J.S.A.
				54:4-3.30et seq., and 54:4-8.10 and must be
				referenced to determine one's eligibility for the exemption.
(b) The following words and phrases, as used in
				this chapter, shall have the following meanings, unless the context clearly
				indicates otherwise.
"Active service and/or active duty in time of war" means active
				  service at some time during one of the periods defined in
				  N.J.S.A. 54:4-8.10(a)
				  as provided by
				  N.J.S.A.
				  54:4-3.33a.
"Armed forces" means the land, air, and sea military forces of the
				  United States.
"Assessor," as defined in
				  N.J.S.A.
				  54:4-8.10(b), includes a deputy
				  assessor of a taxing district charged with the duty of assessing real property for
				  the purpose of general taxation.
"Citizenship" means New Jersey State citizenship, while United
				  States citizenship is not required pursuant to Roxbury Township v. Heydt, 6 N.J. Tax
				  73 (Tax 1983) and Wolff v. Baldwin, 9 N.J. Tax 11 (Tax 1986).
"Civil union partner" is the lawful civil union partner as defined
				  by
				  N.J.S.A.
				  37:1-29et seq., of a veteran or deceased
				  serviceperson.
"Curtilage" means the enclosed space of ground and building
				  immediately surrounding a dwelling house.
"Disabled veteran" means a veteran as defined by
				  N.J.S.A. 54:4-8.10(h)
				  who has been or shall be declared by the United
				  States Veterans Administration or its successor to have a service-connected total or
				  100 percent permanent disability as defined in
				  N.J.S.A.
				  54:4-3.30.
"Domestic partner" means the lawful domestic partner registered
				  under
				  N.J.S.A. 26:8A-1et seq.,
				  of a veteran or deceased serviceperson.
"Domicile" is any place an individual regards as his or her
				  permanent home; the place he or she intends to return to after a period of absence.
				  A person has only one domicile, although he or she may reside in more than one
				  place. Domicile, once established, continues until the individual moves to a new
				  location with the intent to make it his or her permanent home and to abandon his or
				  her prior domicile. Moving to a new location for less than 12 months, does not
				  change domicile if the clear intent is to return to New Jersey.
"Dwelling house" is defined by
				  N.J.S.A.
				  54:4-3.33.
"Exempt" or "exemption" is the status where a claimant has no
				  legal obligation to pay real property tax on the assessed value of the claimant's
				  dwelling house, including the lot and curtilage on which the house is situated
				  pursuant to
				  N.J.S.A.
				  54:4-3.30.
"Honorably discharged or released under honorable circumstances
				  from active service in time of war" is defined by
				  N.J.S.A.
				  54:4-8.10(d).
"Owner of the legal title to property" means possession of legal
				  title to the dwelling house for which exemption is claimed or as otherwise provided
				  for in N.J.A.C. 18:28-2.9. In the case of a
				  married couple or civil union partners, the real property owned as tenants by the
				  entirety is deemed wholly owned by the claimant. Where the domestic partners are
				  registered pursuant to
				  N.J.S.A. 26:8A-1et seq.,
				  the real property is deemed partially owned by the claimant.
"Resident" is defined by
				  N.J.S.A.
				  54:4-8.10(f).
"Serviceperson" means a citizen and resident of this State who has
				  performed in active service in time of war in a branch of the Armed Forces of the
				  United States and who died while on active duty.
"Surviving civil union partner" means the lawful surviving civil
				  union partner of a disabled veteran or serviceperson.
"Surviving domestic partner" means the lawful surviving registered
				  domestic partner of a disabled veteran or serviceperson.
"Surviving spouse" is defined by
				  N.J.S.A.
				  54:4-8.10(j).
"Tax year" is defined by
				  N.J.S.A.
				  54:4-8.10(g).
"Veteran" means any citizen and resident of this State honorably
				  discharged or released under honorable circumstances from active service in time of
				  war in a branch of the Armed Forces of the United States.
"Veteran's exemption" means the real property tax exemption
				  allowable pursuant to
				  N.J.S.A.
				  54:4-3.30.