N.J. Admin. Code § 18:28-2.2

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:28-2.2 - Qualifying for the property tax exemption; disabled veteran

(a) To qualify for the property tax exemption, a disabled veteran must:

1. Be a citizen and resident of New Jersey;

2. Possess an honorable discharge or release from active service in a time of war in a branch of the United States Armed Forces;

3. Own legal title to the premises that constitutes the dwelling house and principal place of residency; and

4. Be declared by the United States Veterans Administration to be 100 percent permanently and totally disabled connected to wartime service.

(b) For purposes of qualifying for this exemption, a claimant has the burden to prove the amount of land necessary for the use and fair enjoyment of the real property.

N.J. Admin. Code § 18:28-2.2

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