September 20, 2019
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Division of Tax  
Veteran Deduction Instructions   

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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 1997, the pretax year filing period would be October 1 - December 31, 1996 with the assessor and the tax year filing period would be January 1 - December 31,1997 with the collector.

ELIGIBILITY REQUIREMENTS- All requirements for deductions 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, 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. Surving Spouse 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 hororably discharged or who died on active wartime duty;

2. Not have remarried;

3. Be a legal or domiciliary resident of New Jersey;

4. Own, 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.

ACTIVE SERVICE TIME OR WAR DEFINED - means military service during one or more of the specific periods listed under #5 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 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 DEFINED - means a New Jersey  resident legally married surviving wife or husband during widowhood or widowerhood of a qualified New Jersey resident veteran or serviceperson.

NOTE**  A surviving spouse though a New Jersey resident himself/herself is not entitled to deduction if the deceased veteran/serviceperson spouse 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 - Death Certificate of decedent, marriage license.

OWNERSHIP - real property deed or Last Will and Testament if by devise, executory contract for property purchase.

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.

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.

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