NJ S4799

Expands the definition of "surviving spouse" for the disabled veterans' property tax exemption to include individuals who had a close personal relationship with the deceased veteran, beyond legally married spouses

Requires qualifying individuals to have shared a common residence with the veteran for at least 3 consecutive years immediately preceding death and to have jointly owned the dwelling house

Applicants must demonstrate joint financial responsibility through at least one additional criterion: joint bank/credit accounts, designation as primary beneficiary in will/life insurance/retirement plan, or joint vehicle ownership

Disqualifies anyone who was married, in a civil union, or domestic partnership with another person at the time of the veteran's death, or who entered such a relationship afterward

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