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 18:28-2.9 - Eligible ownership

(a) The type of ownership required for an exemption may be full ownership or partial ownership.

(b) Where a husband and wife or civil union partners hold title as tenants by the entirety, each is considered to hold a full interest; thus, either may be entitled to the exemption if otherwise qualified.

(c) Ownership held by the qualified disabled veteran, surviving spouse, surviving civil union partner, or surviving domestic partner as a tenant for life or as a life estate, meets the ownership requirement.

(d) Property purchased under an executory contract of sale is considered to have met the ownership criteria.

(e) Property held by a guardian, trustee, committee, conservator, or other fiduciary for a person who is otherwise qualified for the exemption is considered to have met the ownership requirement.

(f) Where a qualified disabled veteran and another hold title as joint tenants with the right of survivorship or as tenants in common, each is considered to hold an interest and thus either may be entitled to their proportionate share of the exemption if otherwise qualified.