PROPERTY TAX DEDUCTION CLAIM BY VETERAN OR SURVIVING SPOUSE/SURVIVING CIVIL UNION PARTNER/SURVIVING
DOMESTIC PARTNER OF VETERAN OR SERVICEPERSON
(N.J.S.A. 54:4-8.10 et seq.; L.1963, c.171 as amended) (N.J.A.C. 18:27-1.1 et seq.)
IMPORTANT File this completed claim with your municipal tax assessor or collector. (See instructions on reverse.)
1. CLAIMANT NAME
__________________________________________________________________________________________________
_
___________________________
Name of claimant owner
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2. CLAIMED PROPERTY LOCATION
______________________________________________________________________________________________________________________________
Street Address Unit #, if Co-op
Phone #
______________________________________________________________________________________________________________________________
County Municipality
______________________________________________________________________________________________________________________________
Block
Lot
Qualifier
______________________________________________________________________________________________________________________________
Mailing Address if different than Claimed Property Location
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3. YEAR OF DEDUCTION This deduction is claimed for the tax year __________________ (indicate tax year).
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4. VETERAN/SURVIVING SPOUSE/SURVIVING CIVIL UNION PARTNER/SURVIVING DOMESTIC PARTNER OF VETERAN OR
SERVICEPERSON
(Choose A, B, or C)
A. Honorably discharged veteran with active wartime service in the United States Armed Forces. ATTACH copy DD214.
B.
Surviving spouse/surviving civil union partner/surviving domestic partner of honorably discharged veteran with active wartime service in
the United States Armed Forces; and
I have not remarried/formed a new civil union partnership/or a new registered domestic partnership. ATTACH copy DD214 if not
previously provided by veteran claimant.
C. Surviving spouse/surviving civil union partner/surviving domestic partner of serviceperson who died on wartime active duty in the United
States Armed Forces; and
I have not remarried/formed a new civil union or a new registered domestic partnership. ATTACH copy Military Notification of Death.
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5. ACTIVE WARTIME SERVICE PERIOD (Check All Applicable Service Periods)
**A.
Operation Northern/Southern Watch August 27, 1992 - March 17, 2003
**B.
Operation Iraqi Freedom March 19, 2003 - Ongoing
**C.
Operation Enduring Freedom September 11, 2001 - Ongoing
**D.
"Joint Endeavor/Joint Guard" - Bosnia & Herzegovina November 20, 1995 - June 20, 1998
**E.
"Restore Hope" Mission - Somalia December 5, 1992 - March 31, 1994
**F.
Operation Desert Shield/Desert Storm Mission August 2, 1990 - February 28, 1991
**G.
Panama Peacekeeping Mission December 20, 1989 - January 31, 1990
**H.
Grenada Peacekeeping Mission October 23, 1983 - November 21, 1983
**I.
Lebanon Peacekeeping Mission September 26, 1982 - December 1, 1987
J.
Vietnam Conflict December 31, 1960 - May 7, 1975
**K.
Lebanon Crisis of 1958 July 1, 1958 - November 1, 1958
L.
Korean Conflict June 23, 1950 - January 31, 1955
M.
World War II September 16, 1940 - December 31, 1946
**NOTE - Peacekeeping Missions require a minimum of 14 days service in the actual combat zone except where service-incurred injury or disability occurs
in the combat zone, then actual time served, though less than 14 days, is sufficient for purposes of property tax deduction. The 14 day requirement for
Bosnia and Herzegovina may be met by service in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina combat
zone also includes the airspace above those nations.
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6. PROPERTY OWNERSHIP
I, the above named claimant, owned, wholly or in part on ____________________ (deed date) the property above identified. Property must be
owned as of October 1 of the pretax year, i.e., the year prior to the tax year for which deduction is claimed. For example, where deduction is
claimed for tax year 2006, ownership criterion must be met as of pretax year October 1, 2005.
**Complete 6a only if partial owners of claimed property
______________________________________________________________________________________________________________________________
6a. Name(s) of part owner(s) % ownership interest in property
**Complete 6b only if claimed property is a Cooperative or Mutual Housing Corporation in which you're a Tenant-Shareholder.
______________________________________________________________________________________________________________________________
6b. Corporation Name of Cooperative or Mutual Housing
______________________________________________________________________________________________________________________________
Co-Op/M.H. Corp. Street Address Municipality State
$___________________________
Co-op
Net Property Tax Amount for Unit
Mutual Housing Corp.
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7. CITIZENSHIP & RESIDENCY (Complete A or B )
A.
I, the above claimant veteran, was a citizen and legal or domiciliary resident of New Jersey as of October 1 of the pretax year.
B.
I, the above claimant surviving spouse/surviving civil union partner/surviving domestic partner, was a citizen and legal or domiciliary
resident of New Jersey as of October 1 of the pretax year; and
My deceased veteran or serviceperson spouse/civil union partner/domestic partner was a citizen and resident of New Jersey at death.
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8. TAX DEDUCTION OTHER PROPERTY
I am not receiving a Veteran's Property Tax Deduction on any other property for the same tax year except as indicated here:
______________________________________________________________________________________________________________________________
Street Address Municipality
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For assistance in documenting veterans' status, contact the NJ Department of Military and Veterans Affairs at (609) 530-6854 or US Veterans
Administration at 1-800-827-1000.
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I certify the above declarations are true to the best of my knowledge and belief and understand they will be considered as if made under oath and subject to
penalties for perjury if falsified.
______________________________________________________________________________________________________________________________
Signature of Claimant Date
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OFFICIAL USE ONLY - Block____________ Lot____________ Approved in amount of $_______________________________________
Veteran Surviving Spouse/Surviving Civil Union Partner/Surviving Domestic Partner of Veteran or Serviceperson
Assessor/Collector____________________________________________________Date_____________________________________
Form V.S.S. rev. February 2007
FORM VSS GENERAL INSTRUCTIONS
APPLICATION FILING PERIOD
- File 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 2006, the pretax
year filing period would be October 1 - December 31, 2005 with the assessor and the tax year filing period would be January 1 -
December 31, 2006 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:
1. have had active wartime service in United States Armed Forces and been honorably discharged;
2. own the property, wholly or in part, or hold legal title to the property for which deduction is claimed;
3. be a citizen and legal or domiciliary resident of New Jersey.
B. Surviving Spouse/Surviving Civil Union Partner/Surviving Domestic Partner Claimant
as of October 1 pretax year
must:
1. document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who
had active wartime service in the United States Armed Forces and who was honorably discharged or who
died on active wartime duty;
2. not have remarried/formed a new civil union or/a new registered domestic partnership;
3. be a legal or domiciliary resident of New Jersey;
4. own the property, wholly or in part, or hold legal title to the property for which deduction is claimed.
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) 530-6854. The United States Veterans Administration may be contacted at 1-800-827-1000.
ACTIVE SERVICE TIME OF WAR DEFINED
- means military service during one or more of the specific periods
listed under #5 on front of this VSS Claim.
CITIZEN & RESIDENT DEFINED
- United 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/SURVIVING CIVIL UNION PARTNER/SURVIVING DOMESTIC PARTNER
DEFINED
- means the lawful widow or widower/ civil union partner/domestic partner of a qualified New Jersey
resident veteran or serviceperson, who has not remarried/formed a new civil union/or a new registered domestic
partnership.
NOTE**A surviving spouse/surviving civil union partner/surviving domestic partner though a New Jersey resident
himself/herself is not entitled to deduction if the deceased veteran/serviceperson spouse/partner at death was not a New Jersey
resident.
DOCUMENTARY PROOFS REQUIRED
- Each assessor and collector may require such proofs necessary to
establish claimant's deduction entitlement and photocopies of any documents should be attached to this claim as part
of application record.
MILITARY RECORDS
Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of Death
or Certification of United States Veteran's Administration.
SURVIVING SPOUSE/SURVIVING CIVIL UNION PARTNER/SURVIVING DOMESTIC PARTNER
Death
Certificate of decedent, marriage license/civil union license/domestic partnership registration certificate.
OWNERSHIP
real property deed, executory contract for property purchase; or Last Will and Testament if by devise or
if intestate or without a will give names and relationships of decedent's heirs-at-law.
RESIDENCY
New Jersey driver's license or motor vehicle registration, voter's registration, etc.
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.
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This form is prescribed by the New Jersey Division of Taxation, as required by law, and may be reproduced for distribution, but
may not be altered without prior approval.