This bill amends the current law regarding the property tax exemption for disabled veterans in New Jersey by expanding the definition of "surviving spouse" to include individuals who had a close personal relationship with a deceased veteran. Under the existing law, only legally married spouses of honorably discharged veterans with specific service-connected disabilities are eligible for a 100% property tax exemption on their dwelling house and lot. The new provisions allow individuals who meet certain criteria—such as having shared a residence with the veteran for at least three consecutive years, being jointly responsible for each other's welfare, and not being married or in a civil union at the time of the veteran's death—to qualify for the exemption.

To claim the exemption under this expanded definition, the individual must submit an affidavit, signed under penalty of perjury, confirming their eligibility and providing any required documentation to support their claim. This documentation may include evidence of shared residence, joint financial responsibilities, and other indicators of a close personal relationship with the deceased veteran. The bill aims to ensure that more individuals who were closely connected to veterans can benefit from the property tax exemption, thereby recognizing the contributions and sacrifices of those who served in the Armed Forces.

Statutes affected:
Introduced: 54:4-3.30