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Division of Taxation

100% Disabled Veteran Property Tax Exemption

Effective December 4, 2020, State law (P.L. 2019, c. 413) eliminates the wartime service requirement for the 100% Totally and Permanently Disabled Veterans Property Tax Exemption. Veterans must have active duty military service with an honorable discharge. Reservists and National Guard personnel must be called to active duty service to qualify. Active duty for training continues to be ineligible.

If you are an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you may qualify for an annual property tax exemption on your principal or primary residence (main home).

If you are a surviving spouse or civil union/domestic partner of an honorably discharged veteran who was 100% permanently and totally disabled during active duty service, you also may qualify.

Eligibility Requirements for Disabled Veterans

With respect to the 100% Totally and Permanently Disabled Veterans Property Tax Exemption, it can begin after December 3, 2020, assuming all other eligibility requirements are met. The U.S. Department of Veterans Affairs (Veterans Administration) Certificate of 100% Total and Permanent Disability while on Active Duty is still required by law.

To qualify, you must:

  • Have active duty service in the United States Armed Forces;
  • Be honorably discharged;
  • Be a legal resident of New Jersey;
  • Own and occupy the dwelling house as your main home and residence;
  • Provide a U.S. Department of Veterans Affairs (Veterans Administration) certification of active duty service-connected disability stating you are 100% permanently and totally disabled.

Eligibility Requirements for Surviving Spouse/Civil Union/Domestic Partner

To qualify, you must:

  • Be a legal resident of New Jersey;
  • Confirm the deceased veteran had active duty service in the United States Armed Forces;
  • Confirm the deceased veteran was honorably discharged or demonstrate the military service person died on active duty;
  • Document the deceased veteran or military service person was a New Jersey resident at death;
  • Have not remarried or formed a new registered civil union/domestic partnership;
  • Own and occupy the dwelling house as your main home and residence;
  • Provide a U.S. Department of Veterans Affairs (Veterans Administration) active certification of duty service-connected disability stating the deceased veteran was 100% permanently and totally disabled.

Acceptable Documentary Proof

  • Death Certificate;
  • Deed;
  • Probated Will;
  • Marriage/Civil Union/Domestic Partner Certificate;
  • Military Records (DD 214);
  • New Jersey Driver’s License;
  • Voter’s Registration;
  • Veterans Administration Certificate of Disability.

How to Apply

File D.V.S.S.E. and all documentary proofs with your local assessor.

How to Appeal if Your Application Is Denied

If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1 on or before April 1, following the denial, or on or before January 15, for residents of Burlington, Gloucester and Monmouth counties only.

Publications

New Jersey Property Tax Benefits Brochure

Handbook for New Jersey Assessors (Chapter Four)

Contact

If you have questions, call your local assessor or call the Division of Taxation at 609-292-7974.

If you need help documenting your veteran status, call:


Last Updated: Thursday, 12/03/20