New Jersey PROPERTY TAX DEDUCTION CLAIM BY VETERAN OR SURVIVING SPOUSE

PROPERTY TAX DEDUCTION CLAIM BY VETERAN OR SURVIVING SPOUSE
PROPERTY TAX DEDUCTION CLAIM BY VETERAN OR SURVIVING SPOUSE OF VETERAN OR SERVICEPERSON
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.as amended by P.L. 2019 c.413; 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
Veteran

Lot

Approved in amount of $

Surviving Spouse/Civil Union or Domestic Partner of

Assessor/Collector

Veteran or

Serviceperson

Date

1. CLAIMANT OWNER’S NAME

2. CLAIMED PROPERTY LOCATION

Street Address

Unit #, if Co-op /CCRC

County
Block

Phone #

Municipality
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)
IMPORTANT CHANGE**November 3, 2020, an amendment to the State Constitution was approved by ballot vote. This
amendment implemented Public Law 2019 chapter 413 which provides that N.J. resident honorably discharged veterans, or
their surviving spouses no longer need to serve during a specific war period or other emergency to receive the annual $250
property tax deduction. This Act amends P.L. 1963, c. 171, and supplements chapter 4 of Title 54 of the Revised Statutes.
4. VETERAN/SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER OF

VETERAN OR SERVICEPERSON (Check A, B, or C)
A.
Honorably discharged veteran with active duty service in the United States Armed Forces.
ATTACH copy DD214.
B.
Surviving spouse/civil union or domestic partner of honorably discharged veteran with active
duty service in the United States Armed Forces; and
I have not remarried/formed 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 active duty in
the United States Armed Forces; and
I have not remarried/formed a new registered civil union or domestic partnership.
ATTACH copy Military Notification of Death.

5. 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 year prior to the tax year for
which deduction is claimed.
**Complete 5a only if partial owners of claimed property.
5a. Name(s) of part owner(s)

% ownership interest in property

**Complete 5b only if claimed property is a Cooperative or Mutual Housing Corporation in which
you are a Tenant-Shareholder, or you are a resident of a Continuing Care Retirement
Community (CCRC).
5b. Corporation Name of Cooperative, Mutual Housing or CCRC
Co-Op/M.H. Corp./CCRC Street Address
$
Amount for Unit

Net Property Tax

Municipality
Co-op

State
Mutual Housing Corp.

CCRC

6. CITIZENSHIP & RESIDENCY (Check A or B )
A.
B.

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; and
My deceased veteran or serviceperson spouse/civil union or domestic partner was a citizen and
resident of New Jersey at death.

7. TAX DEDUCTION 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 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

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 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:
1. have had active duty 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 legal or domiciliary 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 resident of New Jersey at death who had active duty
service in the United States Armed Forces and who was honorably discharged or who died on active 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 resident honorably discharged from active duty 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 aka U.S. Department of Veterans
Affairs may be contacted at 1-800-827-1000

ACTIVE SERVICE DEFINED – means active duty service in the United States Armed Forces. Active duty for
training or field training purposes as a member of a reserve component does NOT constitute active duty service 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 2020

Guidelines pg 1 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 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.

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 2020

Guidelines pg 2 of 2