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 1 - DEFINITIONS › Section 18:27-1.1 - Words and phrases defined

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings unless the context clearly indicates otherwise.
"Active service in time of war" means active service at some time
				  during one of the periods defined in N.J.S.A. 54:4-8.1 0(a). Peacekeeping missions
				  and operations require a minimum of 14 days service in the actual combat zone. Where
				  a service-incurred injury or disability occurs in the combat zone, then actual time
				  served though less than 14 days, satisfies the duration requirement for purposes of
				  the Veterans' property tax deduction.
"Armed forces" means the land, air, and sea military forces of
				  the United States.
"Assessor" means as defined in N.J.S.A. 54:4-8.1 0(b) and
				  includes a deputy assessor of a taxing district charged with the duty of assessing
				  real and personal 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" means or refers to the only lawful civil
				  union partner under
				  37:1-29 et seq., of a veteran or
				  deceased serviceperson.
"Collector" means as defined in N.J.S.A. 54:4-8.1 0(c) and
				  includes a deputy collector or receiver of taxes of a taxing district charged with
				  the duty of collecting real property taxes for the purpose of general
				  taxation.
"Cooperative" means a housing corporation or association
				  incorporated or organized under the laws of New Jersey which entitles a shareholder
				  thereof to possess and occupy for dwelling purposes a house, apartment or other
				  structure owned or leased by the corporation or association.
"Director" means the Director of the Division of Taxation.
"Domestic partner" means the lawful domestic partner registered
				  under 26:8A-1 et seq., of a veteran or
				  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.
"Honorably discharged or released under honorable circumstances
				  from active service in time of war" means and includes every form of separation from
				  active, full-time duty with military or naval pay and allowances in some branch of
				  the Armed Forces of the United States in time of war, other than those marked
				  "dishonorable," "undesirable," "bad conduct," "by sentence of general court
				  martial," "by sentence of summary court martial," or similar expression indicating
				  that the discharge or release was not under honorable circumstances. A disenrollment
				  certificate or other form of release terminating temporary service in a military or
				  naval branch of the Armed Forces rendered on a voluntary and part-time basis without
				  pay, or a release from or deferment of induction into the active military or naval
				  service shall not be deemed to be honorably discharged. Armed Forces Form DD-214 is
				  the most common form used by assessors to determine if a veteran has had active
				  wartime service and has been honorably discharged.
"Mutual housing corporation" means a corporation not-for-profit
				  incorporated under the laws of New Jersey on a mutual or cooperative basis within
				  the scope of section 607 of the "National Defense Housing Act" ( 42 U.S.C.
				  §§ 1512 et seq.), which acquired a National Defense Housing Project
				  pursuant to that act.
"Owner of legal title to the property" means possession of a
				  legal interest in the property, such that the owner has the right to convey title as
				  grantor.
"Pretax year" means the particular calendar year immediately
				  preceding the "tax year."
"Resident" means one legally domiciled in the State of New
				  Jersey. Seasonal or temporary residence in the State, of whatever duration, shall
				  not constitute domicile in the State for purposes of the deduction. Absence from the
				  State for a period of 12 months shall be prima facie evidence of abandonment of
				  domicile in this State.
"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 dies while on active duty.
"Surviving civil union partner" means the lawful surviving civil
				  union partner of a veteran or deceased service person.
"Surviving domestic partner" means the lawful surviving
				  registered domestic partner of a veteran or serviceperson, while a resident of this
				  State, who has not entered into a new registered domestic partnership.
"Surviving spouse" means the surviving lawful wife or husband of
				  any of the following, while a resident of this State, who has remained unmarried,
				  that is, widowed/ widowered.
1. A citizen and resident of this State who died or shall die
				  while on active duty in time of war in any branch of the Armed Forces of the United
				  States;
2. A citizen and resident of this State who has had or shall
				  hereafter have active service in time of war in any branch of the Armed Forces of
				  the United States and who died or shall die while on active duty in a branch of the
				  Armed Forces of the United States; or
3. A citizen and resident of this State who has been honorably
				  discharged or released under honorable circumstances from active service in time of
				  war in any branch of the Armed Forces of the United States.
"Tax year" means the particular calendar year in which the
				  general property tax is due and payable.
"Territorial waters" as used in N.J.S.A. 54:4-8.1 0 means the
				  part of the sea adjacent to the coast of a given country, which is deemed by
				  international law to be within the sovereignty of that country.
"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.
"Veterans' deduction" means as defined in N.J.S.A. 54:4-8.1
				  0(i).