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 3 - APPLICATION FOR DEDUCTION
Section 18:27-3.4 - Documentation in support of active service in a branch of the Armed Forces in time of war
Current through Register Vol. 56, No. 6, March 18, 2024
(a) A photostatic copy of an honorable discharge or release under honorable circumstances must be attached to every application and made a permanent part of the assessors file. A copy of claimants service record (Form DD-214) is usually also needed to determine whether the character of service was in fact "active service," the assigned unit was a branch of the United States Armed Forces and the period served was in "a time of war." This form can also aid in determining questionable cases in that it sets forth notations regarding "travel pay allowances," "duty for training" and other factors helpful to make a correct eligibility decision. In the event that a surviving spouse, surviving civil union partner, or surviving domestic partner is not able to obtain a DD-214 form, other documentation showing the above facts may be acceptable, including a notarized affidavit establishing the existence of the above facts.
(b) For service in the peacekeeping missions and operations, a claimant must have served in the aggregate for at least 14 days in the pertinent combat zone, except that where the claimant suffered a service-connected injury or disability in the combat zone, then active time served, though less than 14 days, is sufficient for determining eligibility for the property tax deduction. The following may be accepted to demonstrate the prerequisite time: