Form V.s.s. - Property Tax Deduction Claim By Veteran Or Surviving Spouse/civil Union Or Domestic Partner Of Veteran Or Serviceperson Page 2
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1
2FORM VSS
GENERAL INSTRUCTIONS
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 2011, the pretax
year filing period would be October 1 - December 31, 2010 with the assessor and the tax year filing period would be January 1 -
December 31, 2011 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 wartime 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 citizen and 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 citizen and resident of New Jersey at death who
had active wartime service in the United States Armed Forces and who was honorably discharged or who
died on active wartime 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 citizen and resident honorably discharged from active wartime 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 may be contacted at
1-800-827-1000
ACTIVE SERVICE TIME OF WAR DEFINED - means military service during one or more of the specific periods
listed under #5 on front of this VSS Claim. Active duty for training or field training purposes as a member of a reserve
component does NOT constitute active service time of war unless activated into Federal military service by Presidential
or Congressional order.
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 application record.
MILITARY RECORDS Certificate of Honorable Discharge or Release, Form DD214, or Military Notification of Death
or Certification of United States Veteran's Administration.
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 Last Will and Testament if by devise or
if intestate or 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, 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.
*******************************************************************************************************
This form is prescribed by the New Jersey Division of Taxation, as required by law, and may be reproduced for distribution, but
may not be altered without prior approval.
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