New Jersey Property Tax Benefits

The New Jersey Property Tax Exemption and Deduction require veterans to serve during a specific war time period. See the New Jersey War Dates page.

NOTE: For New Jersey Property Tax Exemption and Deduction, Haiti service is not included as a war time period.

The dwelling house is the veteran's primary legal residence.

The veteran or surviving spouse must own and occupy the house.

If the house is a multiple family building, the exemption is only granted for the portion actually occupied by the veteran or surviving spouse.

The definition of resident is the same for the property tax exemption and deduction. It is the legal domicile within the state. Seasonal or temporary residence in the state is not considered being a resident of New Jersey. Absence from the state for a period of 12 months shall be sufficient evidence of abandonment of domicile. The burden of establishing legal domicile in the state is the claimant's burden.