N.J. Admin. Code § 18:27-2.2

Current through Register Vol. 56, No. 18, September 16, 2024

Section 18:27-2.2 - Conditions of eligibility for the veteran's property tax deduction

(a) To qualify for the property tax deduction, a veteran claimant must meet the following conditions as of October 1 of the pretax year:

1. Be a citizen and resident of New Jersey;

2. Possess an honorable discharge or release under honorable circumstances from active service in time of war in a branch of the United States Armed Forces pursuant to N.J.S.A. 54:4-8.1 1; and

3. Own legal title to the claimed property or a fractional or partial ownership interest in the property.

(b) A surviving spouse, surviving civil union partner, or surviving domestic partner of a deceased veteran claiming deduction must meet the following conditions as of October 1 of the pretax year:

1. Be the surviving lawful wife, husband, surviving civil union partner, or surviving domestic partner of a veteran who was honorably discharged from active service in time of war in the United States Armed Forces and who was, at the time of death, a citizen and resident of New Jersey;

2. Remain unmarried or not enter into a new civil union or registered domestic partnership;

3. Be a resident of New Jersey; and

4. Own legal title to the claimed property or a fractional or partial ownership interest in the property.

(c) A surviving spouse, surviving civil union partner, or surviving domestic partner of a deceased serviceperson claiming deduction must meet the following conditions as of October 1 of the pretax year:

1. Be the surviving lawful wife or husband, surviving civil union partner, or surviving domestic partner of a serviceperson who dies while in active service in a branch of the United States Armed Forces in time of war and who at the time of death was a citizen and resident of New Jersey;

2. Remain unmarried or not enter into a new civil union or registered domestic partnership;

3. Be a resident of New Jersey; and

4. Own legal title to the claimed property or a fractional or partial ownership interest in the property.

(d) Ineligible service. Active duty is defined in N.J.S.A. 38:1-1(i) as full-time duty in the active military services of the United States, other than active duty for training. Active duty training or field training as a member of a reserve component of the Armed Forces of the United States during the pendency of a conflict does not constitute active duty or active service in the time of war. Such military service is not eligible military service for the purposes of qualifying for the Veterans' tax deduction.

(e)N.J.S.A. 54:4-8.1 1 requires that the veteran have had "active service in time of war." A claimant must clearly establish that the service performed was during one of the periods specified in N.J.S.A. 54:4-8.1 0(a). Assessors and collectors should carefully examine the service record (Form DD-214) to verify that service was performed in a statutory specified period and in a qualifying branch of the United States Armed Forces.

N.J. Admin. Code § 18:27-2.2

Amended by 46 N.J.R. 2281(c), effective 11/17/2014