One hundred percent permanently and totally disabled war veterans or the surviving spouses, surviving civil union partners, or surviving domestic partners of such disabled war veterans when such veterans are honorably discharged or released under honorable circumstances from active service in time of war, are granted a full real property tax exemption on their dwelling house and the lot on which it is situated under N.J.S.A. 54:4-3.30
N.J. Admin. Code § 18:28-2.1