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 18:28-2.7 - Ineligible service organizations and individuals
Universal Citation: NJ Admin Code 18:28-2.7
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The following organizations and individuals are not part of the Armed Forces of the United States:
1. American Red Cross;
2. New Jersey State Guard;
3. New Jersey State Militia;
4. Salvation Army;
5. Women's Army Auxiliary Corps (Prior to July 1,
1943);
6. YMHA, YMCA, and
YWCA;
7. Civilian employees of the
United States and civilians serving as part of civilian defense units, such as Air
Raid Precautions, Auxiliary Police, Auxiliary Fire Service, and Coast Guard
Reserves; and
8. Members of Allied
Forces, such as the Canadian and Polish Armies are not eligible for the
exemption.
(b) Ineligible service. Active duty is defined in N.J.S.A. 38A:1-1(i) as full-time duty in active military services of the United States. Active duty for training or field training as a member of a reserve component of the Armed Forces of the United States during the pendency of a conflict does not constitute active duty or active service in time of war for the purpose of qualifying for the veteran's tax exemption.
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