Form V.S.S. "Property Tax Deduction Claim by Veteran or Surviving Spouse/Civil Union or Domestic Partner of Veteran or Serviceperson" - New Jersey

What Is Form V.S.S.?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 2, 2019;
  • The latest edition provided by the New Jersey Department of the Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form V.S.S. by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

ADVERTISEMENT
ADVERTISEMENT

Download Form V.S.S. "Property Tax Deduction Claim by Veteran or Surviving Spouse/Civil Union or Domestic Partner of Veteran or Serviceperson" - New Jersey

Download PDF

Fill PDF online

Rate (4.6 / 5) 98 votes
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.; P.L.1963, c.171 as amended; N.J.A.C. 18:27-1.1 et seq.)
IMPORTANT:
File this completed claim with your municipal tax assessor or collector. (See Guidelines)
OFFICIAL USE ONLY - Block_________ Lot_________ Approved in amount of $ ________ __________
Veteran
Surviving Spouse/Civil Union or Domestic Partner of
Veteran or
Serviceperson
Assessor/Collector______________________________________________ Date____________________
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)
4. ACTIVE WARTIME SERVICE PERIOD (Check All Applicable Service Periods)
**A.
World Trade Center Rescue & Recovery
September 11, 2001 -
ay
M
30, 2002
**B.
Operation Northern/Southern Watch
August 27, 1992
-
arch
M
17, 2003
**C.
Operation Iraqi Freedom
March 19, 2003
-
ngoing
O
**D.
Operation Enduring Freedom
September 11, 2001 -
ngoing
O
**E.
"Joint Endeavor/Joint Guard" - Bosnia & Herzegovina November 20, 1995 - June
20, 1998
**F.
"Restore Hope" Mission - Somalia
December 5, 1992
-
arch
M
31, 1994
**G.
Operation Desert Shield/Desert Storm Mission
August 2, 1990
- February
28, 1991
**H.
Panama Peacekeeping Mission
December 20, 1989 - January
31, 1990
**I.
Grenada Peacekeeping Mission
October 23, 1983
-
ovember
N
21,1983
**J.
Lebanon Peacekeeping Mission
September 26, 1982 -
ecember
D
1, 1987
K.
Vietnam Conflict
December 31, 1960 - May
7, 1975
**L.
Lebanon Crisis of 1958
July 1, 1958
-
ovember
N
1, 1958
M.
Korean Conflict
June 23, 1950
- January
31, 1955
N.
World War II
September 16, 1940 -
ecember
D
31, 1946
**NOTE - Peacekeeping Missions require a minimum of 14 days service in the actual conflict area except where
service-incurred injury or disability occurs in the conflict area, then actual time served, though less than 14 days, is
sufficient for purposes of property tax deduction. The 14 day requirement for Bosnia and Herzegovina may be met
by service in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina conflict
area also includes the airspace above those nations.
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 2019
Form pg 1 of 2
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.; P.L.1963, c.171 as amended; N.J.A.C. 18:27-1.1 et seq.)
IMPORTANT:
File this completed claim with your municipal tax assessor or collector. (See Guidelines)
OFFICIAL USE ONLY - Block_________ Lot_________ Approved in amount of $ ________ __________
Veteran
Surviving Spouse/Civil Union or Domestic Partner of
Veteran or
Serviceperson
Assessor/Collector______________________________________________ Date____________________
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)
4. ACTIVE WARTIME SERVICE PERIOD (Check All Applicable Service Periods)
**A.
World Trade Center Rescue & Recovery
September 11, 2001 -
ay
M
30, 2002
**B.
Operation Northern/Southern Watch
August 27, 1992
-
arch
M
17, 2003
**C.
Operation Iraqi Freedom
March 19, 2003
-
ngoing
O
**D.
Operation Enduring Freedom
September 11, 2001 -
ngoing
O
**E.
"Joint Endeavor/Joint Guard" - Bosnia & Herzegovina November 20, 1995 - June
20, 1998
**F.
"Restore Hope" Mission - Somalia
December 5, 1992
-
arch
M
31, 1994
**G.
Operation Desert Shield/Desert Storm Mission
August 2, 1990
- February
28, 1991
**H.
Panama Peacekeeping Mission
December 20, 1989 - January
31, 1990
**I.
Grenada Peacekeeping Mission
October 23, 1983
-
ovember
N
21,1983
**J.
Lebanon Peacekeeping Mission
September 26, 1982 -
ecember
D
1, 1987
K.
Vietnam Conflict
December 31, 1960 - May
7, 1975
**L.
Lebanon Crisis of 1958
July 1, 1958
-
ovember
N
1, 1958
M.
Korean Conflict
June 23, 1950
- January
31, 1955
N.
World War II
September 16, 1940 -
ecember
D
31, 1946
**NOTE - Peacekeeping Missions require a minimum of 14 days service in the actual conflict area except where
service-incurred injury or disability occurs in the conflict area, then actual time served, though less than 14 days, is
sufficient for purposes of property tax deduction. The 14 day requirement for Bosnia and Herzegovina may be met
by service in one or both operations for 14 days continuously or in aggregate. For Bosnia and Herzegovina conflict
area also includes the airspace above those nations.
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 2019
Form pg 1 of 2
5. VETERAN/SURVIVING SPOUSE/CIVIL UNION OR DOMESTIC PARTNER OF VETERAN OR
SERVICEPERSON (Check A, B, or C)
A.
Honorably discharged veteran with active wartime service in the United States Armed Forces.
ATTACH copy DD214.
B.
Surviving spouse/civil union or domestic partner of honorably discharged veteran with active wartime
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 wartime 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.
6. 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, year prior to the tax year for which deduction is claimed.
**Complete 6a only if partial owners of claimed property.
_____________________________________________________________________________________
6a. Name(s) of part owner(s)
% ownership interest in property
**Complete 6b only if claimed property is a Cooperative or Mutual Housing Corporation in which you are a
Tenant-Shareholder, or a resident of a Continuing Care Retirement Community (CCRC).
_____________________________________________________________________________________
6b. 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
7. 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.
8. 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
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 2019
Form pg 2 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 2019, the pretax year filing period
would be October 1 - December 31, 2018 with the assessor and the tax year filing period would be January 1 -
December 31, 2019 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 #4 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.
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 2019
Guidelines pg 1 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 Veteran's Administration aka Department of Veteran 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, 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.
**NOTE – 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.
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 2019
Guidelines pg 2 of 2
Page of 4