Real Estate Tax Exemptions

• The state constitution provides a complete exemption from real estate taxes for permanently and totally disabled war veterans or the surviving spouse on the primary residence and its lot. The New Jersey State Constitution also permits the surviving spouse of those killed during wartime while on active duty to receive this exemption. Only full owners of the residence are eligible and must legally reside in the state. Surviving spouses cannot remarry and continue to receive the exemption.
  
  

Eligibility

• To receive the total property tax exemption, the veteran must have served during specific periods of conflict and received an honorable discharge. The U.S. Department of Veterans Affairs must issue a 100 percent permanent service-related disability rating. This rating must be permanent, not a result of temporary injuries the veteran is expected to overcome or due to surgery, hospitalization or recuperation. The exemption is pro-rated from the date of the application filing with all appropriate documents. This also applies to an application by the surviving spouse.
  
  

New Jersey Property Tax Deduction

• At the time of publication, New Jersey offers an annual $250 property tax deduction for honorably-discharged veterans on the primary residence. Eligible veterans must file an application with the municipality before the end of the current year for the deduction to take effect in the next year. Necessary documents include discharge papers and the property's deed. A surviving spouse must also submit the marriage license and death certificate.
  
  

Eligible War Periods

• Totally disabled veterans must have served in wartime. This include Operation Northern/Southern Watch from August 27, 1992 to March 17, 2003; the ongoing Operation Iraqi Freedom and Operation Enduring Freedom; the Joint Endeavor/Joint Guard of Bosnia & Herzegovina from November 20, 1995 to June 20, 1998; Restore Hope Mission in Somalia from December 5, 1992 to March 31, 1994; Operation Desert Shield/Desert Storm Mission from August 2, 1990 to February 28, 1991; Panama Peacekeeping Mission from December 20, 1989 to January 31, 1990; Grenada Peacekeeping Mission from October 23, 1983 to November 21, 1983; Lebanon Peacekeeping Mission from September 26, 1982 to December 1, 1987; Vietnam Conflict from December 31, 1960 to May 7, 1975; Lebanon Crisis of 1958 from July 1, 1958 to November 1, 1958; Korean Conflict from June 23, 1950 to January 31, 1955; and World War II from September 16, 1940 to December 31, 1946.