Tax Deductions

Veterans and Surviving Spouse of Veterans

By provision of the State Constitution, a tax deduction is granted from the taxes levied on the real property owned by: qualified veterans; their surviving spouses; and the surviving spouses of service persons who have served and who died on active duty. The tax deduction granted to veterans and their surviving spouses is in addition to all other tax deductions or exemptions, for which the person may be eligible. At the discretion of the claimant, the tax deduction may be apportioned among properties located in different taxing districts. The deduction has been increased from $50.00 to $250.00.

Tax Deduction Application - Veteran and Surviving Spouse (PDF)

In order to qualify for a tax deduction, a veteran must apply for the deduction and must meet all of the following requirements as of October 1 of the pretax year.

• Citizenship of New Jersey.
• Legal residence in New Jersey
• Active service in the Armed Forces of the United States
• Honorable discharge
• Ownership of property

Disabled Veterans and Surviving Spouses of Disabled Veterans

Certain war veterans who have suffered certain enumerated service-connected disabilities of a character described in the law or who have been declared to be totally or 100% permanently disabled are granted full tax exemption on their dwelling house and the lot or curtilage on which it is located, as of the date the property is acquired by such a veteran, or as of the date the veteran property owner is declared to be totally or 100% permanently disabled by the United State Veterans Administration.

Tax Deduction Application - Disabled Veterans and Surviving Spouses of Disabled Veterans (PDF)

The surviving spouse of any such citizen and resident of this State who at the time of death was entitled to the exemption provided under the law, shall be entitled, on proper claim made therefore, to the same exemption as the deceased husband or wife was so entitled during widowhood and while a resident of this State, for the time that claimant is the legal owner thereof and actually occupies the said dwelling house on the premises to be exempted or any other swelling claimant thereafter acquires and uses as the principal place of residence.

The widow or widower of a disabled veteran or deceased serviceperson who at the time of death was eligible for entitlement to the property tax exemption, or who would have become eligible had he or she lived to the date of a subsequent broadening of the scope of the property tax exemption (January 10, 1972), is eligible to receive the property tax exemption that the deceases would have been eligible to receive if living.