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 18:28-3.4 - Documentation in support of surviving spouse, surviving civil union partner, or surviving domestic partner
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A surviving spouse exemption claimant must prove marriage to the deceased spouse through whom the claim is made by providing true copies of the marriage certificate identifying the veteran as the claimant's spouse and the veteran's death certificate to the assessor, which must remain on file with the assessor. A surviving domestic partner or surviving civil union partner must prove the existence of a registered domestic partnership or civil union with the veteran by providing true copies of a certificate of domestic partnership or certificate of civil union and the veteran's death certificate to the assessor, which must remain on file with the assessor.
(b) Every claim for exemption must be accompanied by proof that the veteran owned legal title to the dwelling house to allow the surviving spouse, surviving civil union partner, or surviving domestic partner to claim the exemption.
