Bill > S4799

Introduced Session

This bill expands the definition of "surviving spouse" for purposes of the disabled veterans' property tax exemption to include certain individuals with a close personal relationship to the deceased veteran. Current law provides a 100 percent property tax exemption on dwelling houses for honorably discharged veterans who have been declared by the United States Department of Veterans' Affairs to have certain service-connected disabilities, including paraplegia, total blindness, amputation of limbs, or other disabilities resulting in total or 100 percent permanent disability. This exemption applies to the dwelling house and lot or curtilage where it is erected, and the veteran is required to be a citizen and resident of this State. The exemption continues for the surviving spouse of an eligible veteran during the surviving spouse's widowhood or widowerhood, provided the surviving spouse remains a New Jersey resident, legally owns the property, and actually occupies the dwelling house. However, this benefit is currently limited to legally married surviving spouses. This bill expands the statutory definition of "surviving spouse" to include a person with a close personal relationship to the deceased veteran who meets specific eligibility criteria. To qualify as a "surviving spouse" under the expanded definition, the person is required to demonstrate that he or she: (1) shared a common residence with the deceased veteran for at least three consecutive years immediately preceding the veteran's death; (2) was jointly responsible with the deceased veteran for each other's common welfare, as evidenced by joint ownership of the dwelling house for which the exemption is claimed and at least one additional indicator of joint financial responsibility, such as joint bank or credit accounts, designation as primary beneficiary in the decedent's will or life insurance policy or retirement plan, or joint ownership of a motor vehicle; (3) was not married to another person and was not a member of a civil union or domestic partnership with another person at the time of the veteran's death; and (4) has not married or entered into a civil union or domestic partnership with another person after the death of the veteran. The bill requires that a person seeking to claim the exemption under the expanded definition submit an affidavit, signed under penalty of perjury, attesting to meeting all eligibility requirements, along with any additional documentation required by the Director of the Division of Taxation to support the affidavit. This documentation may include proof of shared residence, evidence of joint financial responsibility, and other materials demonstrating the close personal relationship and shared common welfare with the deceased veteran.

AI Summary

Committee Categories

Patrick Diegnan (D)*, 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 11/06/2025)

Official Document