N.J. Admin. Code § 18:27-1.1
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).
N.J. Admin. Code § 18:27-1.1