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 18:27-3.4 - Documentation in support of active service in a branch of the Armed Forces in time of war

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A photostatic copy of an honorable discharge
				or release under honorable circumstances must be attached to every application and
				made a permanent part of the assessors file. A copy of claimants service record
				(Form DD-214) is usually also needed to determine whether the character of service
				was in fact "active service," the assigned unit was a branch of the United States
				Armed Forces and the period served was in "a time of war." This form can also aid in
				determining questionable cases in that it sets forth notations regarding "travel pay
				allowances," "duty for training" and other factors helpful to make a correct
				eligibility decision. In the event that a surviving spouse, surviving civil union
				partner, or surviving domestic partner is not able to obtain a DD-214 form, other
				documentation showing the above facts may be acceptable, including a notarized
				affidavit establishing the existence of the above facts.
(b) For service in the peacekeeping missions and
				operations, a claimant must have served in the aggregate for at least 14 days in the
				pertinent combat zone, except that where the claimant suffered a service-connected
				injury or disability in the combat zone, then active time served, though less than
				14 days, is sufficient for determining eligibility for the property tax deduction.
				The following may be accepted to demonstrate the prerequisite time:
1. The required 14 days of active duty under this
				provision may be established by reference to certain key indices in the claimant's
				Form DD-214;
2. To verify the required
				14 days of service in a combat zone for Lebanon, Grenada, or Panama, a key indice
				would be proof of an award of "the Overseas Deployment Medal," which would appear in
				item No. 13 of claimants Form DD-214 entitled "Decorations, Medals, Badges,
				Citations and Campaign Ribbons Awarded or Authorized";
3. To verify the required 14 days of service in a
				combat zone for the Persian Gulf War, key indices are "S.W. Asia Service Medal" or
				"Overseas Service Ribbon" which would appear in item #13 of claimant's form DD-214,
				together with the notation in item #18 stating, "participated in Operation Desert
				Shield/Storm from _________19____ to ____________19______ under title
				10
				U.S.C. 673,"
4. The key indices noted in (b)1 and 2 above may
				be read in conjunction with the dates provided in item #12 "Record of Service" to
				determine that the authorized awards occurred during the applicable periods
				designated "active duty in time of war."