New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
Subchapter 2 - PREPARATION OF LOCAL PROPERTY TAX LIST AND DUPLICATE
Section 18:12-2.6 - Veteran, senior citizen, disabled citizen, and surviving spouse deductions
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Approval of a tax deduction should be indicated by designating the claimant as "V" in the case of veteran, by "W" in the case of a widow or widower, surviving spouse, surviving civil union partner, or surviving domestic partner of a veteran or serviceperson, by "S" in the case of a senior citizen, by "D" in the case of a disabled citizen, and by "R" in the case of a surviving spouse, surviving civil union partner, or surviving domestic partner.
(b) In the case of multiple ownership of a property for which tax deduction is claimed, each line item of the tax list and duplicate must reflect the total number of owners and the number of veterans, veterans' and servicepersons' surviving spouses, surviving civil union partners, or surviving domestic partners, senior citizens, disabled citizens, and their surviving spouses, surviving civil union partners, or surviving domestic partners.