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 18:28-2.14 - Exemption prorated

When a claim is filed during a tax year, the assessor must prorate the exemption for the remaining portion of that tax year from the date the property was acquired, assuming all other criteria are met. Similarly, upon the death of a claimant or change in title, the exempt property will be removed from the exempt list as of the first day of the month following the claimant's demise or property conveyance as per N.J.S.A. 54:4-63.26 through 29. For multi-unit/ nonveteran proration, see N.J.A.C. 18:28-2.13.