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 18:28-2.3 - Qualifying for the property tax exemption; surviving spouse, surviving civil union partner, or surviving domestic partner

1. Be the lawful surviving spouse, surviving civil union partner, or surviving domestic partner of a veteran who was, at the time of death, a resident of New Jersey, and who had an ownership interest in the premises constituting the dwelling house and claimant's principal place of residence. Furthermore, once the ownership criteria have been met by the veteran, any subsequent dwelling house and principal residence, except for cooperative units, located in New Jersey and acquired by the surviving spouse, surviving civil union partner, or surviving domestic partner after the death of the veteran, is entitled to the exemption.

2. Remain unremarried or not enter into a new civil union or new domestic partnership;

3. Be a citizen and resident of New Jersey; and

4. Own legal title to the premises that constitutes the dwelling house and claimant's principal place of residence.