for Veterans or Surviving Spouses

In 1999, voters approved a constitutional amendment to increase this deduction. The deduction is $250.

To qualify,

  • you must be an honorably discharged US Armed Forces war veteran, or
  • the unmarried surviving spouse of such a war veteran or
  • the surviving spouse of a service person who served in time of war and died while on active duty.
  • You must be a property owner and a legal resident of New Jersey and, where applicable,
  • prove that the deceased veteran or service person was a legal resident of New Jersey.

Eligibility criteria must be met as of October 1 of the year prior to the tax year for which deduction is claimed. Must be filed with the municipal tax assessor or tax collector.