N.J. Admin. Code § 18:28-2.3

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

Section 18:28-2.3 - Qualifying for the property tax exemption; surviving spouse, surviving civil union partner, or surviving domestic partner

(a) The surviving spouse, surviving civil union partner, or surviving domestic partner of a previously qualified disabled veteran must:

1. Be the lawful surviving spouse, surviving civil union partner, or surviving domestic partner of a veteran who was, at the time of death, a resident of New Jersey, and who had an ownership interest in the premises constituting the dwelling house and claimant's principal place of residence. Furthermore, once the ownership criteria have been met by the veteran, any subsequent dwelling house and principal residence, except for cooperative units, located in New Jersey and acquired by the surviving spouse, surviving civil union partner, or surviving domestic partner after the death of the veteran, is entitled to the exemption.

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

3. Be a citizen and resident of New Jersey; and

4. Own legal title to the premises that constitutes the dwelling house and claimant's principal place of residence.

(b) Surviving spouses, surviving civil union partners, or surviving domestic partners of veterans may establish their residency and that of the deceased spouse, deceased civil union partner, or deceased domestic partner, when applicable, by submission of a valid New Jersey motor vehicle driver's license or registration, voter registration card, State tax return filing, post office verification, local memberships, children's school attendance, or other means satisfactory to the assessor.

N.J. Admin. Code § 18:28-2.3

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