reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:27-2.24 - Refund of taxes paid

Current through Register Vol. 56, No. 14, July 15, 2024
Where an application is approved by the collector during the tax
				  year and the deduction exceeds taxes already paid, the governing body in its
				  discretion, may permit a refund, without interest upon request by the claimant, but
				  no refund may be granted for any prior tax year in the absence of a prior completed
				  application on file.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:27-2.25 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
An aggrieved taxpayer may appeal from the disposition of a claim
				  for the Veterans' property tax deduction in the same manner as is provided for
				  appeals from local property tax assessments generally, pursuant to
				  54:3-21 et seq., and 54:4-8.21. If a
				  claim is disallowed at a time too late to permit an appeal by April 1 of the tax
				  year, an applicant may file an appeal with the county board of taxation any time on
				  or before April 1 of the ensuing tax year. A Notice of Disallowance of Claim for
				  Veterans' Property Tax Deduction/Disabled Veterans' Exemption, Form V.N.D.A., must
				  be used by an assessor when denying the claim.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.1 - Written claims for deductions

Current through Register Vol. 56, No. 14, July 15, 2024
All claims for deductions must be submitted in writing to the
				  assessor or collector on Property Tax Deduction Claim by Veteran or Surviving
				  Spouse/Surviving Civil Union Partner & Surviving Domestic Partner of a Veteran
				  or Serviceperson Form V.S.S., and Supplemental Form for Peacekeeping
				  Missioner/Operations (Supplemental D.V.S.S.E./V.S.S.), if applicable, as approved by
				  the Director, Division of Taxation, and supported by attached photostatic copies of
				  documents necessary to prove all conditions prerequisite to entitlement for
				  deduction. Application forms should be available in the assessors office. Forms are
				  also available online at the Division of Taxation website.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.2 - Application procedures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Veterans' property tax deduction is not
				allowed unless the claimant submits sufficient documentation to support the
				application. Copies of supporting documentation should be attached to each claim and
				retained by the assessor or collector (see (d) below).
(b) An application may be filed with the municipal
				assessor on or before December 31 of the pretax year. An application may also be
				filed with the municipal tax collector from January 1 through December 31 of the
				calendar tax year.
(c) Where an
				application is approved during the tax year and the deduction exceeds the property
				taxes already paid, the municipal governing body may, in its discretion, permit a
				refund, without interest, for the current tax year. However, no application shall be
				allowed by the assessor, collector or municipal governing body for any previous tax
				year.
(d) Where application is made with
				and allowed by the tax collector, the collector must promptly transmit the
				application and all attached exhibits or a photostatic copy to the municipal
				assessor who must review it. If approved by the assessor, it shall have the same
				force as if originally filed with him or her.
(e) The assessor shall maintain a complete file of
				all approved applications, together with attached supporting documents as described
				in 18:27-3.3. Applications verbally
				accepted in past years must be documented, accordingly.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.3 - Documentation in support of citizenship and residency

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the veteran,
				New Jersey residency may be established by a valid New Jersey motor vehicle drivers
				license or registration, voter registration card, State tax return filing, post
				office verification, local memberships, childrens school attendance, or other means
				satisfactory to the assessor or collector.
(b) Surviving spouses of Veterans' or
				servicepersons who died on active duty may establish their residency and that of the
				deceased spouse, deceased civil union partner, or deceased domestic partner, when
				applicable, by submission of: a valid New Jersey motor vehicle drivers license or
				registration, voter registration card, State tax return filing, post office
				verification, local memberships, childrens school attendance, or other means
				satisfactory to the assessor or collector of the veteran or serviceperson who died
				on active duty and the surviving spouse, surviving civil union partner, or surviving
				domestic partner.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.5 - Documentation in support of honorable discharge or release

Current through Register Vol. 56, No. 14, July 15, 2024
Only an "honorable discharge" or "release under honorable
				  circumstances" will qualify in support of all claims for the deduction. A copy of
				  form DD-214, Certificate of Honorable Discharge, is the most common document.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.6 - Assistance to obtain certain documentation

Current through Register Vol. 56, No. 14, July 15, 2024
Where necessary, a surviving registered domestic partner may seek
				  the assistance of the New Jersey Department of Military and Veteran's Affairs in
				  obtaining any necessary documentation from the United States Department of Veterans
				  Affairs so as to qualify for the veteran's deduction.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.7 - Documentation in support of ownership of legal title

Current through Register Vol. 56, No. 14, July 15, 2024
Surviving spouse/civil union partner/domestic partner must prove
				  marriage, civil union, or a registered domestic partnership to the deceased veteran
				  or serviceperson, through whom the claim is made. A copy of the marriage
				  certificate, civil union certificate under
				  37:1-1 et seq., or domestic partnership
				  registration certificate under
				  26:8A-1 et seq., and the Veterans'
				  death certificate is necessary. A surviving spouse must support the fact that she or
				  he has not remarried by the certification of the U.S. Department of Veterans'
				  Affairs verifying claimants status as a surviving spouse and other factors, such as
				  residency and wartime service related information. In the case of a civil union or
				  registered domestic partnership, a surviving civil union partner or domestic partner
				  must support by certification that she or he has not entered into a new civil union
				  or registered domestic partnership. An acceptable agency is one that issues
				  certificates of civil union or domestic partnership that show the surviving civil
				  union partner or surviving domestic partner has not entered into a new civil union
				  or registered domestic partnership.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.8 - Documentation in support of a surviving spouse/domestic partner

Current through Register Vol. 56, No. 14, July 15, 2024
A deduction, once granted under this chapter, remains in effect
				  indefinitely. However, an assessor, at any time, may require any veteran deduction
				  claimant to file a new application. Annually, as of October 1, the assessor should
				  examine all deductions to determine whether any change has taken place with regard
				  to residency, property ownership, and marital status in the case of claims by the
				  surviving spouses, surviving civil union partners, or surviving domestic partners of
				  servicepersons or Veterans'.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.9 - Annual reimbursement of taxing districts for veterans' property tax deductions

Current through Register Vol. 56, No. 14, July 15, 2024
The State shall annually reimburse each taxing district in an
				  amount equal to 102 percent of the amount of any veterans' property tax deductions
				  granted in that taxing district. However, should a deduction have been allowed in
				  error by the municipality, it shall return the full reimbursement to the State.
				  There shall be no statute of limitation on the right of the State to seek such
				  return. Upon such return to the State, the municipality may take whatever action the
				  law allows to collect the deduction from the taxpayer who received it.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.10 - Administering oaths

Current through Register Vol. 56, No. 14, July 15, 2024
The Director, in his or her discretion is empowered to dispense
				  with a sworn oath. However, where applicable each assessor or collector and his or
				  her duly assigned assistants are authorized to take and administer the oath on any
				  claim for the veteran's property tax deduction. There is to be no charge for taking
				  any affidavit or preparing any required form.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS › Subchapter 3 - APPLICATION FOR DEDUCTION › Section 18:27-3.11 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.1 - Disabled veteran's property tax exemption

Current through Register Vol. 56, No. 14, July 15, 2024
One hundred percent permanently and totally disabled war veterans
				  or the surviving spouses, surviving civil union partners, or surviving domestic
				  partners of such disabled war veterans when such veterans are honorably discharged
				  or released under honorable circumstances from active service in time of war, are
				  granted a full real property tax exemption on their dwelling house and the lot on
				  which it is situated under
				  N.J.S.A.
				  54:4-3.30
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.2 - Qualifying for the property tax exemption; disabled veteran

Current through Register Vol. 56, No. 14, July 15, 2024
(a) To qualify for the
				property tax exemption, a disabled veteran must:
1. Be a citizen and resident of New
				Jersey;
2. Possess an honorable
				discharge or release from active service in a time of war in a branch of the United
				States Armed Forces;
3. Own legal title
				to the premises that constitutes the dwelling house and principal place of
				residency; and
4. Be declared by the
				United States Veterans Administration to be 100 percent permanently and totally
				disabled connected to wartime service.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.3 - Qualifying for the property tax exemption; surviving spouse, surviving civil union partner, or surviving domestic partner

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The surviving
				spouse, surviving civil union partner, or surviving domestic partner of a previously
				qualified disabled veteran must:
1. Be the lawful
				surviving spouse, surviving civil union partner, or surviving domestic partner of a
				veteran who was, at the time of death, a resident of New Jersey, and who had an
				ownership interest in the premises constituting the dwelling house and claimant's
				principal place of residence. Furthermore, once the ownership criteria have been met
				by the veteran, any subsequent dwelling house and principal residence, except for
				cooperative units, located in New Jersey and acquired by the surviving spouse,
				surviving civil union partner, or surviving domestic partner after the death of the
				veteran, is entitled to the exemption.
2. Remain unremarried or not enter into a new
				civil union or new domestic partnership;
3. Be a citizen and resident of New Jersey;
				and
4. Own legal title to the premises
				that constitutes the dwelling house and claimant's principal place of
				residence.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.4 - Qualifying for the property tax exemption by the surviving spouse, surviving civil union partner, or surviving domestic partner of a serviceperson who died while in active service in time of war

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The surviving
				spouse, surviving civil union partner, or surviving domestic partner of a
				serviceperson who died while in active service in time of war, in order to qualify
				for the property tax exemption, must:
1. Be the
				lawful surviving spouse, surviving civil union partner, or surviving domestic
				partner of a citizen and resident of New Jersey who died while in active service in
				a branch of the United States Armed Forces in a time of war;
2. Remain unremarried or not enter into a new
				civil union or new domestic partnership;
3. Be a resident of New Jersey; and
4. Own legal title to the premises that
				constitutes the dwelling house and claimant's principal place of residence or any
				other dwelling house thereafter acquired.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.5 - Ineligible surviving spouse, surviving civil union partner, or surviving domestic partner

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The surviving spouse, surviving civil union
				partner, or surviving domestic partner of a disabled veteran or of a serviceperson,
				though a New Jersey citizen and resident himself or herself, is not entitled to the
				exemption, if the veteran or serviceperson, at the time of death, was not a legal
				resident of the State.
(b) Remarriage of
				the surviving spouse terminates the tax exemption. The exemption is not regained
				where the second marriage ends in divorce, but is regained if the remarriage is
				annulled. Likewise, a surviving civil union partner or surviving domestic partner
				loses the exemption on entering a new civil union or new domestic partnership. An
				annulment of the new civil union or new domestic partnership restores the exemption,
				but termination of the new civil union or new domestic partnership does
				not.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.6 - Branches of the Armed Forces of the United States

Current through Register Vol. 56, No. 14, July 15, 2024
(a) "Branches of the
				Armed Forces of the United States" as determined by civilian State and Federal
				military agencies, such as the New Jersey Department of Military and Veterans'
				Affairs and United States Department of Defense, include, but are not limited to:
1. Air Force;
2. Army;
3. Army Transport Command;
4. Coast Guard;
5. Marine Corps;
6. Navy;
7. Women's Army Corps (As of July 1, 1943);
				and
8. Regularly established women's
				auxiliary units of the Coast Guard, Marine Corps, Air Force, and Navy, together with
				nurses, when in active service in time of war with the above listed military service
				branches.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.7 - Ineligible service organizations and individuals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following
				organizations and individuals are not part of the Armed Forces of the United States:
1. American Red Cross;
2. New Jersey State Guard;
3. New Jersey State Militia;
4. Salvation Army;
5. Women's Army Auxiliary Corps (Prior to July 1,
				1943);
6. YMHA, YMCA, and
				YWCA;
7. Civilian employees of the
				United States and civilians serving as part of civilian defense units, such as Air
				Raid Precautions, Auxiliary Police, Auxiliary Fire Service, and Coast Guard
				Reserves; and
8. Members of Allied
				Forces, such as the Canadian and Polish Armies are not eligible for the
				exemption.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.8 - Ineligible discharge

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A disenrollment certificate or other form of
				release terminating temporary service in a military or naval branch of the Armed
				Forces on a voluntary and part-time basis without pay, or a release from or
				deferment of induction into active military service cannot be accepted as proof of
				the discharge requirement.
(b) Clemency
				discharge is a "neutral discharge" according to the United States Justice
				Department. Although it is not less than honorable, it is something other than
				honorable. As such it does not meet the requirement of honorable
				discharge.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.9 - Eligible ownership

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The type of ownership required for an
				exemption may be full ownership or partial ownership.
(b) Where a husband and wife or civil union
				partners hold title as tenants by the entirety, each is considered to hold a full
				interest; thus, either may be entitled to the exemption if otherwise
				qualified.
(c) Ownership held by the
				qualified disabled veteran, surviving spouse, surviving civil union partner, or
				surviving domestic partner as a tenant for life or as a life estate, meets the
				ownership requirement.
(d) Property
				purchased under an executory contract of sale is considered to have met the
				ownership criteria.
(e) Property held by
				a guardian, trustee, committee, conservator, or other fiduciary for a person who is
				otherwise qualified for the exemption is considered to have met the ownership
				requirement.
(f) Where a qualified
				disabled veteran and another hold title as joint tenants with the right of
				survivorship or as tenants in common, each is considered to hold an interest and
				thus either may be entitled to their proportionate share of the exemption if
				otherwise qualified.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.10 - Ineligible ownership

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Resident shareholders of cooperative or mutual
				housing associations do not possess ownership interests that qualify for the
				exemption.
(b) Property held by or
				titled to a corporation, partnership, LLC, or LLP is ineligible for the
				exemption.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.11 - United States Department of Veterans Affairs disability rating

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The disability
				rating of the veteran must be total and 100 percent permanent, which must be
				certified by the United States Department of Veterans Affairs.
(b) The exemption will be granted only upon the
				assessor receiving an original issued letter on the letterhead of the Department of
				Veterans Affairs stating that the Department's records disclose that the wartime
				service connected disability is totally disabling; that a 100 percent permanent and
				total evaluation was assigned on a given date in accordance with the Department of
				Veterans Affairs rating schedule; and the veteran was not so evaluated because of
				hospitalization or surgery and recuperation. The letter must also state the dates of
				service and the form of discharge and be signed by a representative of the United
				States Department of Veterans Affairs.
(c) If the veteran dies while waiting to get his
				or her rating, and the Department of Veterans Affairs retroactively grants the 100
				percent total and permanent disability rating posthumously, the surviving spouse,
				surviving civil union partner, or surviving domestic partner, if otherwise eligible,
				may qualify for the exemption based on the posthumous disability rating
				evaluation.
(d) Provided all other
				eligibility criteria are met, the exemption must be granted prospectively as of the
				date of the letter from the Department of Veterans Affairs granting the rating and
				provided a written claim is filed with the assessor. The governing body of a
				municipality has the discretion to make the exemption retroactive to the date of 100
				percent disability stated on the Department of Veterans Affairs letter, provided all
				other eligibility criteria are met as permitted by
				N.J.S.A.
				54:4-3.32.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.12 - Continuing the exemption

Current through Register Vol. 56, No. 14, July 15, 2024
The exemption, once granted, will remain in effect from year to
				  year without the need for a claimant to refile. However, the assessor may request
				  additional information in support of claimant's continued eligibility for the
				  exemption.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.13 - Exemption apportioned, multi-unit, partial ownership

Current through Register Vol. 56, No. 14, July 15, 2024
Where a multiple-family dwelling is owned by a claimant who
				  resides in a portion thereof, the assessor shall aggregate the assessment on the lot
				  or curtilage and building, and allow an exemption of that percentage of the
				  aggregate assessment as the value of the veteran's residential dwelling bears to the
				  value of the entire building.
Example 1
Assessed value: $ 300,000
Annual property tax: $ 5,725
Property owner #1 50% ownership
Assessed value: $ 150,000 Share of property tax: $ 2,862.50
Property owner #2 (veteran) 50% ownership
Assessed value: $ 150,000 Share of property tax: $ 2,862.50
Owner #2 (veteran) is exempt in the amount of $ 150,000 of
				  assessed value on the property.
Total property tax = $ 2,862.50 for the year to nonveteran.
Example 2
Assessed value: $ 100,000
Annual property tax: $ 2,000
Property owner #1 25% ownership
Assessed value: $ 25,000 Share of property tax: $ 500.00
Property owner #2 (veteran) 25% ownership
Assessed value: $ 25,000 Share of property tax: $ 500.00
Property owner #3 25% ownership
Assessed value: $ 25,000 Share of property tax: $ 500.00
Property owner #4 25% ownership
Assessed value: $ 25,000 Share of property tax: $ 500.00
Owner #2 (veteran) is exempt in the amount of $ 25,000 of assessed
				  value on the property.
Total property tax = $ 1,500 for the year to
				  nonveterans.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.14 - Exemption prorated

Current through Register Vol. 56, No. 14, July 15, 2024
When a claim is filed during a tax year, the assessor must prorate
				  the exemption for the remaining portion of that tax year from the date the property
				  was acquired, assuming all other criteria are met. Similarly, upon the death of a
				  claimant or change in title, the exempt property will be removed from the exempt
				  list as of the first day of the month following the claimant's demise or property
				  conveyance as per
				  N.J.S.A.
				  54:4-63.26 through 29. For multi-unit/ nonveteran
				  proration, see N.J.A.C. 18:28-2.13.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.15 - Refunds for prior years

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The governing body of each municipality, by
				appropriate resolution, may return all taxes collected on a property that would have
				been exempt had a proper claim in writing been made. However, no refunds will be
				made prior to the effective date of the exemption act, N.J. S.A. 54:4-3.30 et seq.,
				July 21, 1948.
1. Pursuant to
				N.J.S.A.
				54:4-3.33a.b, if the disabled veteran is seeking a
				refund for a period prior to January 16, 2018, he or she must meet any requirements
				of service in a geographic location for a minimum number of days if applicable to
				his or her dates of active duty, as provided in
				N.J.S.A.
				54:4-8.10(a).
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.16 - Exemption available in addition to other veteran's deductions

Current through Register Vol. 56, No. 14, July 15, 2024
A claim for disabled veteran's property tax exemption will be in
				  addition to any veteran's deduction to which the claimant may be entitled.
				  Accordingly, where a claimant owns property other than his or her principal
				  residence in the State, the $ 250.00 veteran's tax deduction may also be claimed
				  with respect to that other property.
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.17 - Special assessments for local improvements not included

Current through Register Vol. 56, No. 14, July 15, 2024
Special assessments for local improvements are not eligible for
				  exemption
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 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS › Section 18:28-2.18 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An aggrieved claimant may appeal from the
				denial of a claim for a disabled veteran's property tax exemption in the same manner
				as is provided for appeals from assessments generally as provided by
				N.J.S.A. 54:4-8.21 and
				54:3-21et
				seq. A claimant is entitled to file an appeal with the county board of taxation at
				any time on or before April 1 of the succeeding year where the claim was denied
				after April 1 of the current year. Disabled veterans are not required to satisfy the
				tax payment requirement of
				N.J.S.A.
				54:3-27 and
				54:51A-1.b
				to perfect an appeal to the county board of taxation and/or the Tax Court of New
				Jersey where exemption qualification is the subject of the appeal.
(b) A Notice of Disallowance of Claim for
				Veteran's Property Tax Deduction/Disabled Veteran's Exemption, Division of Taxation
				Form VNDA, may be used by an assessor when denying the claim.
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.1 - Claims in writing; documentation attached

Current through Register Vol. 56, No. 14, July 15, 2024
All claims for exemption must be submitted in writing to the
				  assessor on Claim for Property Tax Exemption on Dwelling House of Disabled Veteran
				  or Surviving Spouse/Surviving Civil Union Partner/Surviving Domestic Partner of
				  Disabled Veteran or Serviceperson (Form D.V.S.S. E.) and Supplemental Form for
				  Peacekeeping Missions & Operations (Form Supplemental D.V. S.S.E.), if
				  applicable, as approved by the Director, Division of Taxation. Copies of documents
				  necessary to prove all conditions prerequisite to entitlement for exemption must be
				  attached to the appropriate claim form(s).
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.2 - Documentation in support of a claim

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following
				documentation may be used to establish New Jersey residency:
1. Acceptable documentation to prove New Jersey
				residency includes a valid New Jersey motor vehicle driver's license or
				registration, voter registration card, State tax return filing, post office
				verification, local memberships, children's school attendance, or other such
				documentation that is satisfactory to the assessor;
2. Surviving spouses, surviving civil union
				partners, or surviving domestic partners must provide a certificate of marriage,
				certificate of civil union, or certificate of domestic partnership in addition to
				(a)1 above.
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.3 - Documentation demonstrating that the property is legally owned

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Documentation that
				may be accepted as proof that the claimant owned legal title to the property for
				which the exemption is claimed includes: a copy of the deed, executory contract for
				property's purchase, probated will, and/or trust document.
1. The property's legal ownership interest must
				relate to a freehold interest.
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.4 - Documentation in support of surviving spouse, surviving civil union partner, or surviving domestic partner

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A surviving spouse exemption claimant must
				prove marriage to the deceased spouse through whom the claim is made by providing
				true copies of the marriage certificate identifying the veteran as the claimant's
				spouse and the veteran's death certificate to the assessor, which must remain on
				file with the assessor. A surviving domestic partner or surviving civil union
				partner must prove the existence of a registered domestic partnership or civil union
				with the veteran by providing true copies of a certificate of domestic partnership
				or certificate of civil union and the veteran's death certificate to the assessor,
				which must remain on file with the assessor.
(b) Every claim for exemption must be accompanied
				by proof that the veteran owned legal title to the dwelling house to allow the
				surviving spouse, surviving civil union partner, or surviving domestic partner to
				claim the exemption.
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.5 - Documentation in support of disability; death while in active service in time of war

Current through Register Vol. 56, No. 14, July 15, 2024
Every claim must be supported by documentation that the veteran or
				  serviceperson suffered a 100 percent permanent and total wartime service-connected
				  disability. Such proof shall be in the form of a letter certification issued by the
				  United States Department of Veterans Affairs. Where the claim is made by the
				  surviving spouse, surviving civil union partner, or surviving domestic partner of a
				  deceased disabled veteran or serviceperson, a certification of such veteran's 100
				  percent permanent and total wartime service-connected disability or such
				  serviceperson's death during active duty by the Department of Veterans Affairs is
				  required, except that if the Department refuses to grant such a certification to a
				  civil union partner or a domestic partner solely because of civil union partner
				  status or domestic partner status, other proof may be provided. The certification
				  provided by the Department of Veterans Affairs must also include information
				  relating to marital status, period of active duty, and place of residence at time of
				  death. Where a claim is made by the surviving spouse, surviving civil union partner,
				  or surviving domestic partner, the disabled veteran or deceased serviceperson must
				  have been a resident of New Jersey at the time of death.
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.6 - Disposition of claims by the assessor

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon receipt of a
				written claim for exemption, the assessor shall immediately determine the validity
				of the claim. If determined invalid, the assessor shall notify the claimant in
				writing of the disapproved claim and advise claimant of the right to
				appeal.
(b) If determined valid, the
				assessor shall notify the collector in writing of the approved claim. Said
				notification to the collector will set forth the following:
1. Name of property owner;
2. A brief description of the property;
3. Present assessed value of the
				property;
4. Exact date on which
				claimant acquired the property, was declared disabled, or became entitled to the
				exemption, whichever occurred last;
5.
				The proportionate share of the exemption to which the claimant is entitled;
				and
6. Citation of law authorizing the
				exemption; that is,
				N.J.S.A.
				54:4-3.30.
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.7 - Assessor review of continuing eligibility

Current through Register Vol. 56, No. 14, July 15, 2024
The Certification of Eligibility to Continue Receipt of Disabled
				  Veterans' Real Property Tax Exemption, Form C.O.E.D.V.S.S.E., available on the
				  Division of Taxation's website, may be used by municipal assessors at their
				  discretion to confirm ongoing eligibility for the disabled veteran's property tax
				  exemption if the assessor believes that a change in an exemption claimant's status,
				  for example, ownership, residency, marital/civil union/domestic partnership status,
				  etc., has occurred that may cause the existing exemption to be
				  disapproved.
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 3 - APPLICATION FOR EXEMPTION › Section 18:28-3.8 - Assistance to surviving registered domestic partner

Current through Register Vol. 56, No. 14, July 15, 2024
Where necessary, a surviving registered domestic partner may seek
				  the assistance of the New Jersey Department of Military and Veterans Affairs in
				  obtaining any necessary documentation from the United States Department of Veterans
				  Affairs so as to qualify for the disabled veterans/deceased servicepersons
				  exemption.