DISABLED VETERAN OR SURVIVING SPOUSE/DOMESTIC PARTNER OF DISABLED VETERAN OR SERVICEPERSON EXEMPTION
New Jersey’s Constitution and Tax Laws provide that certain totally and permanently disabled war veterans or the surviving spouses/domestic spouses of such disabled war veterans or the surviving spouses/domestic spouses of servicepersons who died on wartime active duty be exempt from real estate taxes on their principal residence and the lot on which that residence is situated.
To qualify for a real estate tax exemption as a veteran, you must be honorably discharged from active wartime service in the US Armed Forces and be VA certified as having service-connected total or 100% permanent disability.
You must be the full owner of and a permanent resident in the dwelling house for which exemption is claimed and legal or domiciliary resident of New Jersey. Timely application must be made with the municipal assessor of the taxing district where your home is currently located. As a surviving spouse of a disabled veteran who met all of the above eligibility requirements you, yourself, must not have remarried, must also be a New Jersey resident and owner – occupant of the claimed dwelling. Out-of-State residents and tenant occupants of rental dwellings are not eligible for real estate tax exemption or retroactive refunds.
A. Disabled Veteran Claimant (must meet all 5 requirements)
1.have had active war time service in United States Armed Forces and been honorably discharged;
2.have a United States Veterans Administration certification of wartime service-connected disability as described under #5 on front of the DVSSE Claim;
3.wholly own or hold legal title to the dwelling house for which exemption is claimed;
4.occupy the dwelling house as the principal residence;
5.be a citizen and legal or domiciliary resident of New Jersey.
B. Surviving Spouse/Domestic Partner Claimant (must meet all 6 requirements)
1.document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had active wartime service in the United States Armed Forces and who was honorably discharged or who died on active wartime duty;
2.document that the deceased veteran had VA certified wartime service-connected disability;
3.not have remarried or formed a new registered partnership;
4.wholly own or hold legal title to the claimed dwelling house;
5.occupy the dwelling house as the principal residence;
6.be a citizen and legal or domiciliary resident of New Jersey.
DWELLING HOUSE & CURTILAGE DEFINED – dwelling house means any one-family building or structure or unit in a horizontal property regime or condominium or multiple-family building or structure on that portion occupied by the claimant as his legal residence including any enclosed space of ground and buildings immediately surrounding the dwelling house and enjoyed with it for its more convenient occupation.
DISABILITY DEFINED – means a wartime service-connected disability as described under #5 of the claim and certified as such by the United States Veterans Administration.
VETERAN DEFINED – means any New Jersey citizen and resident honorably discharged from active wartime service in the United States Armed Forces.
For assistance in documenting veterans’ status, contact the NJ Department of Military and Veterans Affairs at 1-800-624-0508; (609)530-6958 or (609)530-6854.
SURVIVING SPOUSE/DOMESTIC PARTNER DEFINED – means the lawful widow or widower/domestic partner of a disabled veteran or serviceperson who has not remarried/formed a new registered domestic partnership.
ACTIVE SERVICE TIME OF WAR DEFINED – means military service during one or more of the specific periods listed under #4 of the DVSSE 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 AND RESIDENT DEFINED – United States Citizenship is not required. Resident for purposes of this exemption 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.
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 or 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.