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 3 - APPLICATION FOR EXEMPTION
Section 18:28-3.2 - Documentation in support of a claim
Universal Citation: NJ Admin Code 18:28-3.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The following documentation may be used to establish New Jersey residency:
1. Acceptable documentation to prove New Jersey
residency includes a valid New Jersey motor vehicle driver's license or
registration, voter registration card, State tax return filing, post office
verification, local memberships, children's school attendance, or other such
documentation that is satisfactory to the assessor;
2. Surviving spouses, surviving civil union
partners, or surviving domestic partners must provide a certificate of marriage,
certificate of civil union, or certificate of domestic partnership in addition to
(a)1 above.
(b) The following documentation may be used to establish that a claimed veteran or serviceperson was engaged in active service in a branch of the Armed Forces in time of war:
1. Form DD-214 is normally the primary source
document to certify military service; however, in the absence of Form DD-214,
acceptable secondary source documents are: enlistment or induction record, report of
active duty, special orders, service record cards, reports of change, pay cards, and
official correspondence.
2. A copy of
the claimant's service record (Form DD-214) may be considered to determine whether
the claimed veteran or serviceperson was engaged in "active service in time of war,"
that the assigned unit was in a branch of the United States Armed Forces, and the
period served was in "a time of war." This form can aid in determining questionable
cases in that it sets forth notations regarding "travel pay allowances," and other
factors helpful in making a correct eligibility decision.
3. If applying on and after January 16, 2018, the
aggregate time and geographic requirements of
N.J.S.A. 54:4-8.10(a)
no longer apply pursuant to
N.J.S.A.
54:4-3.33a.b, and documentary proof of meeting
those requirements is no longer necessary.
4. Honorable discharge. An "honorable discharge"
or "release under honorable circumstances" is required to qualify for the
exemption.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.