N.J. Admin. Code § 18:28-2.4

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:28-2.4 - Qualifying for the property tax exemption by the surviving spouse, surviving civil union partner, or surviving domestic partner of a serviceperson who died while in active service in time of war

(a) The surviving spouse, surviving civil union partner, or surviving domestic partner of a serviceperson who died while in active service in time of war, in order to qualify for the property tax exemption, must:

1. Be the lawful surviving spouse, surviving civil union partner, or surviving domestic partner of a citizen and resident of New Jersey who died while in active service in a branch of the United States Armed Forces in a time of war;

2. Remain unremarried or not enter into a new civil union or new domestic partnership;

3. Be a resident of New Jersey; and

4. Own legal title to the premises that constitutes the dwelling house and claimant's principal place of residence or any other dwelling house thereafter acquired.

(b) Surviving spouses, surviving civil union partners, or surviving domestic partners of servicepersons who died on active duty may establish their residency and that of the deceased spouse, deceased civil union partner, or deceased domestic partner, when applicable, by submission of a valid New Jersey motor vehicle driver's license or registration, voter registration card, State tax return filing, post office verification, local memberships, children's school attendance, or other means satisfactory to the assessor.

N.J. Admin. Code § 18:28-2.4

Adopted by 50 N.J.R. 1501(a), effective 7/2/2018