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.
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