APPLICATION FILING PERIODFile this claim with the municipal tax assessor from October 1 through December 31 of the pretax year, i.e., the year prior to the calendar tax year or with the municipal tax collector from January 1 through December 31 of the calendar tax year. For example, for a property tax deduction claimed for calendar tax year 2020, the pretax year filing period would be October 1 - December 31, 2019 with the assessor and the tax year filing period would be January 1 - December 31, 2020 with the collector.ELIGIBILITY REQUIREMENTS All requirements for deduction must be met as of October 1 of the pretax year, i.e., the year prior to the calendar tax year for which the deduction is claimed.A. Veteran Claimant as of October 1 pretax year must:
B. Surviving Spouse/Civil Union or Domestic Partner Claimant as of October 1 pretax year must:
**NOTE - Claimants must inform the assessor of any change in status which may affect their continued entitlement to the deduction.VETERAN DEFINED - means any New Jersey citizen and resident honorably discharged from active wartime service in the United States Armed Forces. Current statute does not provide for deduction for military personnel still in active service who have not been discharged.For assistance in documenting veterans' status, contact the NJ Department of Military and Veterans Affairs at (609) 530-6958 or (609) 530-6854. The United States Veterans Administration may be contacted at 1-800-827-1000ACTIVE SERVICE TIME OF WAR DEFINED - means military service during one or more of the specific periods listed under #4 on front of this VSS Claim. Active duty for training or field training purposes as a member of a reserve component does NOT constitute active service time of war unless activated into Federal military service by Presidential or Congressional order.CITIZEN & RESIDENT DEFINEDUnited States Citizenship is not required. Resident for purposes of this deduction means an individual who is legally domiciled in New Jersey. Domicile is the place you regard as your permanent home - the place you intend to return to after a period of absence. You may have only one legal domicile even though you may have more than one place of residence. Seasonal or temporary residence in this State, of whatever duration, does not constitute domicile. Absence from the State for a 12 month period is prima facie evidence of abandonment of domicile.SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER DEFINED - means the lawful widow or widower/civil union or domestic partner of a qualified New Jersey resident veteran or serviceperson, who has not remarried/formed a new registered civil union or domestic partnership.**NOTE - A surviving spouse/civil union or domestic partner though a New Jersey resident himself/herself is not entitled to deduction if the deceased veteran/serviceperson spouse/civil union or domestic partner at deathwas not a New Jersey resident.APPEALS - A claimant may appeal any unfavorable determination by the assessor or collector to the County Board of Taxation annually on or before April 1. **NOTE- Public Law 2019, chapter 413 became operative when New Jersey voters approved a Constitutional Amendment, effective December 4, 2020, to eliminate the wartime service requirement for both the $250 Veteran Property Tax Deduction and the Disabled Veteran Property Tax Exemption
– Public Law 2019, chapter 203 extends the annual $250 property tax deduction to veterans or their surviving spouse/civil union/domestic partner who are residents of a continuing care retirement community (CCRC). A payment or a credit will be made by the CCRC to the claimant within 30 days after the CCRC receives its credited property tax bill. Some CCRCs are exempt from property taxes by law. In that case, no property tax deduction is available to the CCRC residents.
Read the following descriptions for Type A, B, or C Veteran or Surviving Spouse and select the option that applies to you. *
Honorably discharged veteran with active wartime service in the United States Armed Forces. You must attach a copy DD214.
Surviving spouse/civil union or domestic partner of honorably discharged veteran with active wartime service in the United States Armed Forces; andyou have not remarried/formed a new registered civil union or domestic partnership. You must attach a copy DD214 if not previously provided by veteran claimant.
Surviving spouse/civil union or domestic partner of serviceperson who died on wartime active duty in the United States Armed Forces; and you have not remarried/formed a new registered civil union or domestic partnership. You must attach a copy Military Notification of Death.
Read the following descriptions for Type A or B Citizenship and select the option that applies to you. *
I, the above claimant veteran, was a citizen and legal or domiciliary resident of New Jersey as of October 1 of the pretax year.
I, the above claimant surviving spouse/civil union or domestic partner, was a citizen and legal or domiciliary resident of New Jersey as of October 1 of the pretax year; andMy deceased veteran or serviceperson spouse/civil union or domestic partner was a citizen and resident of New Jersey at death.