New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 28 - REAL PROPERTY TAX EXEMPTION FOR PERMANENTLY AND TOTALLY DISABLED WAR VETERANS, OR SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF DISABLED WAR VETERANS AND SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF SERVICEPERSONS
Subchapter 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS
Section 18:28-2.11 - United States Department of Veterans Affairs disability rating
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The disability rating of the veteran must be total and 100 percent permanent, which must be certified by the United States Department of Veterans Affairs.
(b) The exemption will be granted only upon the assessor receiving an original issued letter on the letterhead of the Department of Veterans Affairs stating that the Department's records disclose that the wartime service connected disability is totally disabling; that a 100 percent permanent and total evaluation was assigned on a given date in accordance with the Department of Veterans Affairs rating schedule; and the veteran was not so evaluated because of hospitalization or surgery and recuperation. The letter must also state the dates of service and the form of discharge and be signed by a representative of the United States Department of Veterans Affairs.
(c) If the veteran dies while waiting to get his or her rating, and the Department of Veterans Affairs retroactively grants the 100 percent total and permanent disability rating posthumously, the surviving spouse, surviving civil union partner, or surviving domestic partner, if otherwise eligible, may qualify for the exemption based on the posthumous disability rating evaluation.
(d) Provided all other eligibility criteria are met, the exemption must be granted prospectively as of the date of the letter from the Department of Veterans Affairs granting the rating and provided a written claim is filed with the assessor. The governing body of a municipality has the discretion to make the exemption retroactive to the date of 100 percent disability stated on the Department of Veterans Affairs letter, provided all other eligibility criteria are met as permitted by N.J.S.A. 54:4-3.32.
