New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS
Subchapter 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS
Section 18:27-2.4 - Citizenship and residency in New Jersey

(a) Only a New Jersey State citizen is eligible for the deduction, but citizenship of the United States is not required.

(b)N.J.S.A. 54:4-8.1 0(f) equates "residency" with "domicile," which is that place one regards as his or her true and permanent home. The burden of proving legal domicile in this State is upon the property tax deduction claimant. Absence from the State for a period of 12 months is "prima facie" evidence of abandonment of domicile. A claimant may overcome the presumption of abandonment due to absence from the State by producing convincing evidence that his or her domicile remains in New Jersey.

(c) The surviving spouse, surviving civil union partner, or surviving domestic partner of a veteran or serviceperson who is a New Jersey resident, is not entitled to the deduction if the veteran or serviceperson, at the time of death, was not a legal resident of New Jersey.