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.
Form: V.S.S. Rev: Nov 2017 Form pg 1 of 2
PROPERTY TAX DEDUCTION CLAIM BY VETERAN OR SURVIVING SPOUSE/CIVIL
UNION OR DOMESTIC PARTNER OF VETERAN OR SERVICEPERSON
(N.J.S.A. 54:4-8.10 et seq.; P.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 Guidelines)
OFFICIAL USE ONLY - Block_________ Lot_________ Approved in amount of $
__________________
Veteran Surviving Spouse/Civil Union or Domestic Partner of Veteran or Serviceperson
Ass
essor/Collector______________________________________________ Date____________________
1. CLAIMANT OWNER’S NAME
_____________________________________________________________________________________
2. CLAIMED PROPERTY LOCATION
_____________________________________________________________________________________
Street Address Unit #, if Co-op Phone #
_____________________________________________________________________________________
County Municipality
_____________________________________________________________________________________
Block Lot Qualifier
_____________________________________________________________________________________
Mailing Address if different than Claimed Property Location
3. YEAR OF DEDUCTION This deduction is claimed for the tax year __________________
(Indicate tax year)
4. ACTIVE
WARTIME SERVICE PERIOD (Check All Applicable Service Periods)
**A. World Trade Center Rescue & Recovery September 11, 2001 - May 30, 2002
**B. Operation Northern/Southern Watch August 27, 1992 - March 17, 2003
**C. Operation Iraqi Freedom March 19, 2003 - Ongoing
**D. Operation Enduring Freedom September 11, 2001 - Ongoing
**E. "Joint Endeavor/Joint Guard" - Bosnia & Herzegovina November 20, 1995 - June 20, 1998
**F. "Restore Hope" Mission - Somalia December 5, 1992 - March 31, 1994
**G. Operation Desert Shield/Desert Storm Mission
**H. Panama Peacekeeping Mission
**I. Grenada Peacekeeping Mission
**J. Lebanon Peacekeeping Mission of 1982
K. Vietnam Conflict
**L. Lebanon Crisis of 1958
M. Korean Conflict
N. World War II
August 2, 1990
- February 28, 1991
December 20, 1989 - January 31, 1990
October 23, 1983 - November 21, 1983
September 26, 1982 - December 1, 1987
December 31, 1960 - May 7, 1975
July 1, 1958 - November 1, 1958
June 23, 1950 - January 31, 1955
September 16, 1940 - December 31, 1946
**NO
TE - Peacekeeping Missions require a minimum of 14 days service in the actual conflict area except where
service-incurred injury or disability occurs in the conflict area, then actual time served, though less than 14 days, is
sufficient for purposes of property tax exemption or 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. The Bosnia and
Herzegovina conflict area also includes the airspace above those nations.
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.
Form: V.S.S. Rev: Nov 2017 Form pg 2 of 2
5. VETERAN/SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER OF VETERAN OR
SERVICEPERSON (Check A, B, or C)
A. Honorably discharged veteran with active wartime service in the Un
ited States Armed Forces.
ATTACH copy DD214.
B.
Surviving spouse/civil
union or domestic partner of honorably discharged veteran with active wartime
service in the United States Armed Forces; and
I have not remarried/form
ed a new registered civil union or domestic partnership.
ATTACH copy DD214 if not previously provided by veteran claimant.
C. Surviving spouse/civil
union or domestic partner of serviceperson who died on wartime active duty in
the United States Armed Forces; and
I have not remarried/form
ed a new registered civil union or domestic partnership.
ATT
ACH copy Military Notification of Death.
6. PRO
PERTY 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, year prior to the tax year for which deduction is claimed.
**Co
mplete 6a only if partial owners of claimed property.
_____________________________________________________________________________________
6a. Name(s) of part owner(s) % ownership interest in property
**Compl
ete 6b only if claimed property is a Cooperative or Mutual Housing Corporation in which you are a
Tenant-Shareholder.
_____________________________________________________________________________________
6b. Corporation Name of Cooperative or Mutual Housing
_____________________________________________________________________________________
Co-Op/M.H. Corp. Street Address Municipality State
$____________________ Net Property Tax Amount for Unit Co-op Mutual Housing Corp.
7. CITI
ZENSHIP & RESIDENCY (Check A or B)
A. I, the above claimant veteran, was a citizen and domiciliary (legal) resident of New Jersey as of October
1 of the pretax year.
B. I, the above claimant surviving spouse/civil union or domestic partner, was a citizen and domiciliary
(legal) resident of New Jersey as of October 1 of the pretax year; and
My deceased veteran or serviceperson spouse/civil union or domestic partner was a citizen and resident
of New Jersey at death.
8. TAX DEDUCT
ION OTHER PROPERTY
I am not receiving a Veteran's Property Tax Deduction on any other property for the same tax year.
I am receiving a Veteran's Property Tax Deduction for the same tax year on the following property:
______________________________________________________________________________________
Street Address Municipality
I cer
tify 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 I will be subject to penalties for perjury if they are falsified.
______________________
________________________________________________________________
Signature of Claimant Date
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.
Form: V.S.S. Rev: Nov 2017 Guidelines pg 1 of 2
GENERAL GUIDELINES
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 2017, the pretax year filing period
would be October 1 - December 31, 2016 with the assessor and the tax year filing period would be January 1 -
December 31, 2017 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 the 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 domiciliary (legal) resident of New Jersey.
B. Surviving Spouse/Civil Union or 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 registered civil union or 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) 530-6958 or (609) 530-6854. The United States Department of Veterans Affairs 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 #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.
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.
Form: V.S.S. Rev: Nov 2017 Guidelines pg 2 of 2
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 a 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 Veteran's Administration or the 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), provide 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.