i) Wartime service-connected disability from paraplegia, sarcoidosis, osteochondritis resulting in permanent loss of use of both legs, or permanent paralysis of both legs and lower parts of the body, or from hemiplegia and having permanent paralysis of one leg and one are or either side of the body, resulting from injury to spinal cord, skeletal structure, or brain or from disease of spinal cord not resulting from any form of syphilis; or from total blindness; or from amputation of both arms or both legs, or both hands or both feet, or combination of a hand and a foot.
ii) Other wartime service-connected disability declared to be a total or 100% permanent disability, and not so evaluated solely because of hospitalization or surgery and recuperation, sustained through enemy action, or accident, or resulting from disease contracted while in such service.
c) Be a legal owner of, or have a fractional interest in, or hold legal title to the property on which the deduction is claimed.
d) Occupy the dwelling house as the principal residence.
e) Be a citizen and legal or domiciliary resident of New Jersey (the person must have lived in New Jersey for at least a 12-month period preceding October 1 of the pre-tax year)
f) A surviving spouse / domestic partner of a Veteran must meet the below listed requirements:
i) Document that the deceased veteran or serviceperson was a citizen and resident of New Jersey at death who had active wartime service in the US Armed Forces and who was honorably discharged or who dies on active wartime duty.
ii) Document that the deceased veteran had a United States Veterans Administration certified wartime service-connected disability.
iii) Be a legal owner of, or have a fractional interest in, or hold legal title to the property on which the deduction is claimed.
iv) Not have remarried / formed a new registered domestic partnership.
v) Occupy the dwelling house as the principal residence.
vi) Be a citizen and legal or domiciliary resident of New Jersey.
IV New Jersey Property Tax Reimbursement Program:
The New Jersey Property Tax Reimbursement Program is a state program. It is designed to reimburse senior citizens and disabled persons for property tax increases.
The Municipal Tax Office gets involved in two areas:
1) There is a form within the blue booklet, the state mails out, that can be filled out and signed and stamped by the Municipal Tax Collector’s Office. This would replace sending the state copies of your tax bill and proof of payment.
2) Residents who have not filed for this program in the past can obtain booklets for this program at the Municipal Tax Collector’s Office.