Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 28 - REAL PROPERTY TAX EXEMPTION FOR PERMANENTLY AND TOTALLY DISABLED WAR VETERANS, OR SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF DISABLED WAR VETERANS AND SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF SERVICEPERSONS
Subchapter 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS
Section 18:28-2.18 - Appeals

N.J. Admin. Code § 18:28-2.18

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Current through Register Vol. 56, No. 12, June 17, 2024
Section 18:28-2.18 - Appeals
(a) An aggrieved claimant may appeal from the denial of a claim for a disabled veteran's property tax exemption in the same manner as is provided for appeals from assessments generally as provided by N.J.S.A. 54:4-8.21 and 54:3-21et seq. A claimant is entitled to file an appeal with the county board of taxation at any time on or before April 1 of the succeeding year where the claim was denied after April 1 of the current year. Disabled veterans are not required to satisfy the tax payment requirement of N.J.S.A. 54:3-27 and 54:51A-1.b to perfect an appeal to the county board of taxation and/or the Tax Court of New Jersey where exemption qualification is the subject of the appeal.
(b) A Notice of Disallowance of Claim for Veteran's Property Tax Deduction/Disabled Veteran's Exemption, Division of Taxation Form VNDA, may be used by an assessor when denying the claim.

N.J. Admin. Code § 18:28-2.18

Adopted by 50 N.J.R. 1501(a), effective 7/2/2018