NJ A5981

Expands the definition of "surviving spouse" for New Jersey's disabled veterans' property tax exemption to include individuals who had a close personal relationship with the deceased veteran but were not legally married

Requires qualifying individuals to have shared a common residence with the veteran for at least three consecutive years immediately preceding the veteran's death and jointly owned the dwelling house

Claimants must demonstrate joint financial responsibility through at least one additional indicator such as joint bank accounts, designation as primary beneficiary in a will or life insurance policy, or joint vehicle ownership

Individuals claiming under the expanded definition must have been unmarried and not in a civil union or domestic partnership at the time of the veteran's death, and must remain so to continue receiving the exemption

Requires submission of an affidavit signed under penalty of perjury attesting to eligibility, along with supporting documentation as required by the Director of the Division of Taxation