N.J. Admin. Code § 18:27-3.4

Current through Register Vol. 57, No. 1, January 6, 2025

Section 18:27-3.4 - Documentation in support of active service in a branch of the Armed Forces in time of war

(a) A photostatic copy of an honorable discharge or release under honorable circumstances must be attached to every application and made a permanent part of the assessors file. A copy of claimants service record (Form DD-214) is usually also needed to determine whether the character of service was in fact "active service," the assigned unit was a branch of the United States Armed Forces and the period served was in "a time of war." This form can also aid in determining questionable cases in that it sets forth notations regarding "travel pay allowances," "duty for training" and other factors helpful to make a correct eligibility decision. In the event that a surviving spouse, surviving civil union partner, or surviving domestic partner is not able to obtain a DD-214 form, other documentation showing the above facts may be acceptable, including a notarized affidavit establishing the existence of the above facts.

(b) For service in the peacekeeping missions and operations, a claimant must have served in the aggregate for at least 14 days in the pertinent combat zone, except that where the claimant suffered a service-connected injury or disability in the combat zone, then active time served, though less than 14 days, is sufficient for determining eligibility for the property tax deduction. The following may be accepted to demonstrate the prerequisite time:

1. The required 14 days of active duty under this provision may be established by reference to certain key indices in the claimant's Form DD-214;

2. To verify the required 14 days of service in a combat zone for Lebanon, Grenada, or Panama, a key indice would be proof of an award of "the Overseas Deployment Medal," which would appear in item No. 13 of claimants Form DD-214 entitled "Decorations, Medals, Badges, Citations and Campaign Ribbons Awarded or Authorized";

3. To verify the required 14 days of service in a combat zone for the Persian Gulf War, key indices are "S.W. Asia Service Medal" or "Overseas Service Ribbon" which would appear in item #13 of claimant's form DD-214, together with the notation in item #18 stating, "participated in Operation Desert Shield/Storm from _________19____ to ____________19______ under title 10 U.S.C. 673,"

4. The key indices noted in (b)1 and 2 above may be read in conjunction with the dates provided in item #12 "Record of Service" to determine that the authorized awards occurred during the applicable periods designated "active duty in time of war."

N.J. Admin. Code § 18:27-3.4

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