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 18:28-2.5 - Ineligible surviving spouse, surviving civil union partner, or surviving domestic partner
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The surviving spouse, surviving civil union partner, or surviving domestic partner of a disabled veteran or of a serviceperson, though a New Jersey citizen and resident himself or herself, is not entitled to the exemption, if the veteran or serviceperson, at the time of death, was not a legal resident of the State.
(b) Remarriage of the surviving spouse terminates the tax exemption. The exemption is not regained where the second marriage ends in divorce, but is regained if the remarriage is annulled. Likewise, a surviving civil union partner or surviving domestic partner loses the exemption on entering a new civil union or new domestic partnership. An annulment of the new civil union or new domestic partnership restores the exemption, but termination of the new civil union or new domestic partnership does not.
