New Jersey § 54:4-3

§ 54:4-3.

a. The dwelling house and the lot or curtilage whereon the same is erected, of any

citizen and resident of this State, now or hereafter honorably discharged or released

under honorable circumstances, from active service in any branch of the Armed Forces

of the United States, who has been or shall be declared by the United States Department

of Veterans' Affairs or its successor to have a service-connected disability from

paraplegia, sarcoidosis, osteochondritis resulting in permanent loss of the use of

both legs, or permanent paralysis of both legs and lower parts of the body, or from

hemiplegia and has permanent paralysis of one leg and one arm or either side of the

body, resulting from injury to the spinal cord, skeletal structure, or brain or from

disease of the spinal cord not resulting from any form of syphilis; or from total

blindness; or from amputation of both arms or both legs, or both hands or both feet,

or the combination of a hand and a foot; or from other service-connected disability

declared by the United States Veterans Administration or its successor to be a total

or 100 percent permanent disability, and not so evaluated solely because of hospitalization or surgery

and recuperation, sustained through enemy action, or accident, or resulting from disease

contracted while in such active service, shall be exempt from taxation, on proper

claim made therefor, and such exemption shall be in addition to any other exemption

of such person's real and personal property which now is or hereafter shall be prescribed

or allowed by the Constitution or by law but no taxpayer shall be allowed more than

one exemption under this act. b. (1) The surviving spouse of any such citizen and resident of this State, who at

the time of death was entitled to the exemption provided under this act, shall be

entitled, on proper claim made therefor, to the same exemption as the deceased had,

during the surviving spouse's widowhood or widowerhood, as the case may be, and while

a resident of this State, for the time that the surviving spouse is the legal owner

thereof and actually occupies the said dwelling house or any other dwelling house

thereafter acquired. (2) The surviving spouse of any citizen and resident of this State who was honorably

discharged and, after the citizen and resident's death, is declared to have suffered

a service-connected disability as provided in subsection a. of this section, shall

be entitled, on proper claim made therefor, to the same exemption the deceased would

have become eligible for. The exemption shall continue during the surviving spouse's widowhood or widowerhood,

as the case may be, and while a resident of this State, for the time that the surviving

spouse is the legal owner thereof and actually occupies the dwelling house or any

other dwelling house thereafter acquired. c. The surviving spouse of any citizen and resident of this State, who died in active

service in any branch of the Armed Forces of the United States, shall be entitled,

on proper claim made therefor, to an exemption from taxation on the dwelling house

and lot or curtilage whereon the same is erected, during the surviving spouse's widowhood

or widowerhood, as the case may be, and while a resident of this State, for the time

that the surviving spouse is the legal owner thereof and actually occupies the said

dwelling or any other dwelling house thereafter acquired. d. The surviving spouse of any citizen and resident of this State who died prior to

January 10, 1972, that being the effective date of P.L.1971, c. 398, and whose circumstances

were such that, had said law become effective during the deceased's lifetime, the

deceased would have become eligible for the exemption granted under this section as

amended by said law, shall be entitled, on proper claim made therefor, to the same

exemption as the deceased would have become eligible for upon the dwelling house and

lot or curtilage occupied by the deceased at the time of death, during the surviving

spouse's widowhood or widowerhood, as the case may be, and while a resident of this

State, for the time that the surviving spouse is the legal owner thereof and actually

occupies the said dwelling house on the premises to be exempted. e. Nothing in this act shall be intended to include paraplegia or hemiplegia resulting

from locomotor ataxia or other forms of syphilis of the central nervous system, or

from chronic alcohol use disorder , or to include other forms of disease resulting from the veteran's own misconduct

which may produce signs and symptoms similar to those resulting from paraplegia, osteochondritis,

or hemiplegia.