This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
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/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 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 the application record.
MILITARY RECORDS - Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of
Death or Certification of United States Veterans Administration aka U.S. Department of Veterans Affairs.
SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER - Death Certificate of decedent, marriage
license/civil union or domestic partnership registration certificate.
OWNERSHIP - real property deed, executory contract for property purchase; or Probated Last Will and Testament if by
devise (leaving real property to beneficiaries named in a will). If intestate (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, N.J. resident tax return, 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 or on or before January 15 for residents of Burlington, Monmouth or Gloucester counties
only.
**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.