https://www.state.nj.us/treasury/taxation/pdf/other forms/lpt/vss

BID #: V.S.S.

ISSUED: 11/1/2020

DUE: TBD

VALUE: $250

100

Rating

Risk Rank

Green Risk

AI-Powered Lead Insights

Executive Summary

This document outlines the eligibility requirements and application process for the New Jersey Veteran Property Tax Deduction. Recent amendments to the State Constitution, approved November 3, 2020, have eliminated the wartime service requirement for honorably discharged veterans and their surviving spouses to receive the annual $250 property tax deduction. The claim must be filed with the municipal tax assessor or collector, adhering to specific filing periods detailed in the guidelines. The form V.S.S. must be filed by veterans or their surviving spouses/civil union or domestic partners to claim the deduction.

Web Content

Automated discovery link found on Haworth website.

Document Text

--- Document: https://www.state.nj.us/treasury/taxation/pdf/other forms/lpt/vss Document ---
OFFICIAL USE ONLY - Block  
Lot  
Approved in amount of $  
 
Veteran 
Surviving Spouse/Civil Union or Domestic Partner of 
Veteran or 
Serviceperson 
Assessor/Collector  
Date  
 
PROPERTY TAX DEDUCTION CLAIM BY VETERAN OR SURVIVING SPOUSE/CIVIL 
UNION OR DOMESTIC PARTNER OF VETERAN OR SERVICEPERSON 
(N.J.S.A. 54:4-8.10 et seq.as amended by P.L. 2019 c.413;  N.J.A.C. 18:27-1.1 et seq.) 
 
IMPORTANT: File this completed claim with your municipal tax assessor or collector. (See Guidelines) 
 
 
1. CLAIMANT OWNER’S NAME 
 
 
2. CLAIMED PROPERTY LOCATION 
 
Street Address 
Unit #, if Co-op /CCRC 
Phone # 
 
County 
 
 
 
 
 
 
Municipality 
 
Block 
 
 
 
Lot 
 
 
Qualifier 
 
Mailing Address if different than Claimed Property Location 
 
3. YEAR OF DEDUCTION This deduction is claimed for the tax year   
 
(Indicate tax year) 
 
IMPORTANT CHANGE**November 3, 2020, an amendment to the State Constitution was approved by ballot vote. This 
amendment implemented Public Law 2019 chapter 413 which provides that N.J. resident honorably discharged veterans, or 
their surviving spouses no longer need to serve during a specific war period or other emergency to receive the annual $250 
property tax deduction. This Act amends P.L. 1963, c. 171, and supplements chapter 4 of Title 54 of the Revised Statutes. 
 
4. VETERAN/SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER OF 
VETERAN OR SERVICEPERSON (Check A, B, or C) 
A. 
Honorably discharged veteran with active duty service in the United States Armed Forces. 
ATTACH copy DD214. 
B. 
Surviving spouse/civil union or domestic partner of honorably discharged veteran with active  
duty service in the United States Armed Forces; and 
I have not remarried/formed a new registered civil union or domestic partnership. 
ATTACH copy DD214 if not previously provided by veteran claimant. 
C. 
Surviving spouse/civil union or domestic partner of serviceperson who died on active duty in 
the United States Armed Forces; and 
I have not remarried/formed a new registered civil union or domestic partnership. 
ATTACH copy Military Notification of Death. 
 
 


5. PROPERTY OWNERSHIP 
I, the above named claimant, owned, wholly or in part, on  
(deed date) the property 
above identified. Property must be owned as of October 1, of the year prior to the tax year for 
which deduction is claimed. 
 
**Complete 5a only if partial owners of claimed property. 
 
5a. Name(s) of part owner(s) 
% ownership interest in property 
 
**Complete 5b only if claimed property is a Cooperative or Mutual Housing Corporation in which 
you are a Tenant-Shareholder, or you are a resident of a Continuing Care Retirement 
Community (CCRC). 
 
5b. Corporation Name of Cooperative, Mutual Housing or CCRC 
 
 Co-Op/M.H. Corp./CCRC Street Address 
Municipality 
State 
 
$  
Net Property Tax 
Amount for Unit 
   Co-op 
Mutual Housing Corp.         CCRC 
   
 
 
 
6. CITIZENSHIP & RESIDENCY (Check  A or B ) 
A. 
I, the above claimant veteran, was a citizen and legal or domiciliary resident of New 
Jersey as of October 1 of the pretax year. 
B. 
I, the above claimant surviving spouse/civil union or domestic partner, was a citizen and 
legal or domiciliary resident of New Jersey as of October 1 of the pretax year; and 
My deceased veteran or serviceperson spouse/civil union or domestic partner was a citizen and 
resident of New Jersey at death. 
 
7. TAX DEDUCTION OTHER PROPERTY 
I am not receiving a Veteran's Property Tax Deduction on any other property for the same 
tax year.  
I am receiving a Veteran's Property Tax Deduction for the same tax year on the following 
property: 
       Street Address 
 
 
 
 
 
Municipality 
 
 
I certify the above declarations are true to the best of my knowledge and belief and understand 
they will be considered as if made under oath and subject to penalties for perjury if falsified. 
 
Signature of Claimant 
 
 
 
 
Date 
SIGN


This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director. 
Form: V.S.S. 
Rev: Nov 2020 
Guidelines pg 1 of 2 
 
GENERAL GUIDELINES 
 
 
APPLICATION FILING PERIOD 
File this claim with the municipal tax assessor from October 1 through December 31 of the pretax year, i.e., the year 
prior to the calendar tax year or with the municipal tax collector from January 1 through December 31 of the calendar 
tax year. For example, for a property tax deduction claimed for calendar tax year 2020, the pretax year filing period 
would be October 1 - December 31, 2019 with the assessor and the tax year filing period would be January 1 -  
December 31, 2020 with the collector. 
 
 
ELIGIBILITY REQUIREMENTS 
All requirements for deduction must be met as of October 1 of the pretax year, i.e., the year prior to the calendar tax year 
for which the deduction is claimed. 
 
A. Veteran Claimant as of October 1 pretax year must: 
1. have had active duty service in United States Armed Forces and been honorably discharged; 
2. own the property, wholly or in part, or hold legal title to the property for which deduction is claimed; 
3. be a legal or domiciliary resident of New Jersey. 
 
B. Surviving Spouse/Civil Union or Domestic Partner Claimant as of October 1 pretax year must: 
1. document that the deceased veteran or serviceperson was a resident of New Jersey at death who had active duty 
service in the United States Armed Forces and who was honorably discharged or who died on active duty; 
2. not have remarried/formed a new registered civil union or domestic partnership; 
3. be a legal or domiciliary resident of New Jersey; 
4. own the property, wholly or in part, or hold legal title to the property for which deduction is claimed. 
 
**NOTE - Claimants must inform the assessor of any change in status which may affect their continued entitlement to 
the deduction. 
 
 
VETERAN DEFINED - means any New Jersey resident honorably discharged from active duty service in the United 
States Armed Forces. Current statute does not provide for deduction for military personnel still in active service who 
have not been discharged. 
 
For assistance in documenting veterans' status, contact the NJ Department of Military and Veterans Affairs at 
(609) 530-6958 or (609) 530-6854. The United States Veterans Administration aka U.S. Department of Veterans 
Affairs may be contacted at 1-800-827-1000 
 
 
ACTIVE SERVICE DEFINED – means active duty service in the United States Armed Forces. Active duty for 
training or field training purposes as a member of a reserve component does NOT constitute active duty service unless 
activated into Federal military service by Presidential or Congressional order. 


This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director. 
Form: V.S.S. 
Rev: Nov 2020 
Guidelines pg 2 of 2 
 
CITIZEN & RESIDENT DEFINED-United States Citizenship is not required. Resident for purposes of this 
deduction means an individual who is legally domiciled in New Jersey. Domicile is the place you regard as 
your permanent home - the place you intend to return to after a period of absence. You may have only one legal 
domicile even though you may have more than one place of residence. Seasonal or temporary residence in this 
State, of whatever duration, does not constitute domicile. Absence from the State for a 12 month period is 
prima facie evidence of abandonment of domicile. 
 
 
SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER DEFINED - means the lawful widow 
or widower/civil union or domestic partner of a qualified New Jersey resident veteran or serviceperson, who has not 
remarried/formed a new registered civil union or domestic partnership. 
 
**NOTE - A surviving spouse/civil union or domestic partner though a New Jersey resident himself/herself is not 
entitled to deduction if the deceased veteran/serviceperson spouse/civil union or domestic partner at death 
was not a New Jersey resident. 
 
 
DOCUMENTARY PROOFS REQUIRED 
 Each assessor and collector may require such proofs necessary to establish claimant's deduction entitlement and 
photocopies of any documents should be attached to this claim as part of the application record. 
 
MILITARY RECORDS - Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of 
Death or Certification of United States Veterans Administration aka U.S. Department of Veterans Affairs. 
SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER - Death Certificate of decedent, marriage 
license/civil union or domestic partnership registration certificate. 
OWNERSHIP - real property deed, executory contract for property purchase; or Probated Last Will and Testament if by 
devise (leaving real property to beneficiaries named in a will). If intestate (without a will), give names and relationships 
of decedent's heirs-at-law. 
RESIDENCY - New Jersey driver's license or motor vehicle registration, voter's registration, N.J. resident tax return, etc. 
 
 
APPEALS 
 A claimant may appeal any unfavorable determination by the assessor or collector to the County Board of Taxation 
annually on or before April 1 or on or before January 15 for residents of Burlington, Monmouth or Gloucester counties 
only. 
 
 
**NOTE- Public Law 2019, chapter 413 became operative when New Jersey voters approved a Constitutional 
 
Amendment, effective December 4, 2020, to eliminate the wartime service requirement for both the $250 
 
Veteran Property Tax Deduction and the Disabled Veteran Property Tax Exemption. 
 
 
– Public Law 2019, chapter 203 extends the annual $250 property tax deduction to veterans or their surviving 
spouse/civil union/domestic partner who are residents of a continuing care retirement community (CCRC). A payment or 
a credit will be made by the CCRC to the claimant within 30 days after the CCRC receives its credited property tax bill. 
Some CCRCs are exempt from property taxes by law. In that case, no  property tax deduction is available to the CCRC 
residents.