Veteran Deduction

To Quality for Veteran or Widow of Veteran Deduction (NJSA 54:4-8.10 ET SEQ)

To quality for a deduction, veterans or widows of veterans must meet the following qualifications:
  • New Jersey resident for at least one year prior to October 1 of pre-tax year (i.e. must have lived in New Jersey on or before October 1, 2005, to qualify for 2007 deduction)
  • Primary residence in New Jersey
  • Active service in the Armed Forces of the United States in time of war
  • Honorable discharge
  • Ownership of property on or before October 1 of pre-tax year
  • $250 deduction per year. Each qualified veteran may take only $250 deduction for all properties he/she owns in New Jersey. If more than one property is owned the $250 may be split up among the properties. This is not to exceed $250 a year
  • Surviving spouse of a veteran:
    • Spouse must have been married to veteran at the time of death
    • Spouse must not have remarried
    • Veteran must have been a resident of New Jersey at time of death
  • Documentation required:
    • Application
    • Discharge papers
    • Veteran Form DD214, service record
    • Widows: Death certificate of veteran

Permanently & Totally Disabled Veterans

Qualified permanently and totally disabled war period veterans may claim 100% real estate tax exemptions if the VA has identified them as totally and permanently disabled from service connected conditions. As above, a surviving spouse is also entitled to the exemption with the same restrictions.