New Jersey § 54:4-8

§ 54:4-8.

Every person a 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 and a surviving spouse as

defined herein, during her widowhood or his widowerhood, and while a resident of this

State, shall be entitled, annually, on proper claim being made therefor, to a deduction

from the amount of any tax bill for taxes on real or personal property or both in

the sum of $100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002, and

$250 in each subsequent tax year, or if the amount of any such tax shall be less than

$100 in tax year 2000, $150 in tax year 2001, $200 in tax year 2002, and $250 in each

subsequent tax year, to a cancellation thereof. A person otherwise eligible for the veterans' deduction who is a resident of a continuing

care retirement community shall receive the amount of the deduction to the extent

of the share of the taxes assessed against the real property of the continuing care

retirement community that is attributable to the unit that the resident occupies. The continuing care retirement community shall provide that amount as a payment

or credit to the resident for the amount of the property tax credit received by the

continuing care retirement community. That payment or credit shall be made to the resident no later than 30 days after

the continuing care retirement community receives the property tax bill on which the

credit appears.