Veteran Deduction

Annual deduction of up to $250 from taxes due on the real or personal property of qualified war veterans and their unmarried surviving spouses. This benefit is administered by the local municipality.

APPLICATION FILING PERIOD
1.File claim w/Tax Assessor from Oct. 1-Dec. 31 of the pretax year.
2.file claim w/Tax Collector during tax year filing period of Jan 1-Dec 31.

ELIGIBILITY REQUIREMENTS: All requirements must be met as of Oct 1 of the pretax year,

A. Veteran Claimant as of Oct. 1 pretax year must:
1.active wartime service in US Armed Forces and been honorably discharged;
2.own the property, wholly or in part, or hold legal title to the property for which deduction is claimed;
3.be a citizen and legal or domiciliary resident of New Jersey.

B. Surviving Spouse Claimant as of Oct. 1 pretax year must:
1.document that the deceased veteran or serviceperson was a citizen and resident of NJ at death who had active wartime service in the US Armed Forces and was honorably discharged or who died on active wartime duty;
2.not have remarried;
3.be a legal or domiciliary resident of New Jersey;
4.own the property, wholly or in part, or hold legal title to the property for which deduction is claimed.

NOTE **Claimants must inform the assessor of any change in status which may affect their continued entitlement to the deduction.

VETERAN DEFINED – means any NJ citizen and resident honorably discharged from active wartime service in the US Armed Forces. Current statute does not provide for deduction for military personnel still in active service who have not been discharged.

For assistance in documenting veterans’ status, contact the NJ Department of Military and Veterans Affairs at (609) 530-6958 or (609) 530-6854. The United States Veterans Administration may be contacted at 1-800-827-1000.

ACTIVE SERVICE TIME OF WAR DEFINED – means military service during one or more of periods listed under #5 of the VSS Claim.

Active duty for training or field training purposes as a member of a reserve component does NOT constitute active service time of war unless activated into Federal military service by Presidential or Congressional order.

CITIZEN & RESIDENT DEFINED – US Citizenship is not required. Resident for purposes of this deduction means an individual who is legally domiciled in New Jersey. Domicile is the place you regard as your permanent home – the place you intend to return to after a period of absence. You may have only one legal domicile even though you may have more than one place of residence. Seasonal or temporary residence in this State, of whatever duration, does not constitute domicile. Absence from the State for a 12 month period is prima facie evidence of abandonment of domicile.

SURVIVING SPOUSE/DOMESTIC PARTNER DEFINED – means the lawful widow or widower/domestic partner of a qualified New Jersey resident veteran or serviceperson, who has not remarried/formed a new registered domestic partnership.

NOTE**a surviving spouse/domestic partner though a New Jersey resident himself/herself is not entitled to deduction if the deceased veteran/serviceperson spouse at death was not a New Jersey resident.

  • DOCUMENTARY PROOFS REQUIRED – Assessor and collector may require such proofs necessary to establish claimant’s deduction entitlement and photocopies of any documents should be attached to this claim as part of application record.
  • MILITARY RECORDS Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of Death or Certification of United States Veteran’s Administration.
  • SURVIVING SPOUSE/DOMESTIC PARTNER Death Certificate of decedent, marriage license/domestic partnership registration certificate.
  • OWNERSHIP real property deed, executory contract for property purchase; or Last Will and Testament if by devise or if intestate or without a will give names and relationships of decedent’s heirs-at-law.
  • RESIDENCY New Jersey driver’s license or motor vehicle registration, voter’s registration, etc.
  • APPEALS – a claimant may appeal any unfavorable determination by the assessor or collector to the County Board of Taxation annually on or before April 1.