Search Rutgers Law Library N.J. Court Opinions

1 OF LOUIS PAUL HENNEFELD et al. v. TOWNSHIP OF MONTCLAIR, -- rank: 1000

... property tax exemption (“disabled veteran’s exemption”) pursuant to N.J.S.A. 54:4-3.30, * for tax year 2004. 2 Plaintiffs are the owners of ... qualified for a 100% disabled veteran’s exemption pursuant to N.J.S.A. 54:4-3.30. On March 1, 2004, the Tax Assessor issued the Plaintiffs ... Rather, pursuant to the Township’s long-standing interpretation of N.J.S.A. 54:4-3.30, the full disabled veteran’s exemption is customarily approved when ... seeking the full 100% disabled veteran’s exemption pursuant to N.J.S.A. 54:4-3.30. The Plaintiffs’ supporting papers offered four arguments in favor of ... 100% disabled veteran’s exemption. First, the Plaintiffs contend that N.J.S.A. 54:4-3.30 mandates that they receive a 100% disabled veteran’s exemption ... surviving spouse to continue the disabled veteran’s exemption under N.J.S.A. 54:4-3.30(b). Third, Plaintiffs argue that other New Jersey statutes ...

docket:	07682-04
court:
decided:	2005-03-15
status:
citation:	22 N.J. Tax 166
Document Size:	117061

2 ROSANNA PRUENT-STEVENS v. TOMS RIVER TOWNSHIP -- rank: 898

... Agent Orange – who qualified for an exemption pursuant to N.J.S.A. 54:4- 3.30(b)(2). Pruent-Stevens v. Twp. of Toms River, 30 ... statute, when she remarried after the death of that veteran. N.J.S.A. 54:4-3.30(b)(2) provides: The surviving spouse of any citizen and ... N.J. Const. art. VIII, § 1, ¶ 3 and N.J.S.A. 54:4-3.30 since its enactment in 1948, as well as N.J ... partial recognition of that provision the New Jersey Legislature enacted N.J.S.A. 54:4-3.30 which provides for the exemption. We must look first to ... Jersey Mfrs. Ins. Co., 196 N.J. 251, 264 (2008). N.J.S.A. 54:4-3.30(b)(2) grants a surviving spouse's entitlement, 'on proper ... 3.49; -3.60; -3.130; -3.140; -3.152, N.J.S.A. 54:4-3.30 does not. Nor does the Tax Code otherwise contain ...

docket:	a1264-17
court:	NJ Superior Court Appellate Division
decided:	2019-04-01
status:	Published
citation:	458 N.J.Super. 501 206 A.3d 417
Document Size:	33502

3 /usr/local/share/www/libweb/collections/courts/tax/18743-13.opn.html -- rank: 860

... the Veteran’s Exemption available to a surviving spouse under N.J.S.A. 54:4-3.30(b). For the reasons stated more fully below, the Court ... real property tax pursuant to the Veteran’s Exemption Statute, N.J.S.A. 54:4-3.30(a). 2 Mr. Hays died on or about February 7 ... partial recognition of that provision the New Jersey Legislature enacted N.J.S.A. 54:4-3.30(a) which provides, in pertinent part, that: The dwelling house ... s Affairs. B. Determination of Lot/Curtilage of Dwelling House N.J.S.A. 54:4-3.30(a) grants an exemption from property taxes on the � ... situated. The words “lot or curtilage” as used (in N.J.S.A. 54:4-3.30) have no substantial difference in meaning. They do not refer ... applied to the subject property is dependent upon qualification under N.J.S.A. 54:4-3.30(b)(1) which provides: The surviving spouse of any [ ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	64576

4 /usr/local/share/www/libweb/collections/courts/tax/10172-41.opn.html -- rank: 857

... application for a veteran’s property tax exemption pursuant to N.J.S.A. 54:4-3.30 for tax year 2016. At issue is the effect of ... the disabled veteran’s exemption was being disallowed based on N.J.S.A. 54:4-3.30(b)(1) 11 , which the assessor interpreted as terminating the ... 31, 1989. The above statement is issued in accordance with N.J.S.A. 54:4-3.30.ET SEQ. Plaintiff appealed the assessor’s disallowance to the ... to the 1947 constitutional provision, the New Jersey Legislature enacted N.J.S.A. 54:4-3.30 (“Exemption Statute”) in 1948, which provides for a total ... shall be exempt from taxation on proper claim made therefore… [ N.J.S.A. 54:4-3.30(a); L. 1948.] As originally enacted, section (b) of the ... gender specific language with gender-neutral language. As a result, N.J.S.A. 54:4-3.30 (b)(2), reads as follows: The surviving spouse of ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	107884

5 Geneva and Preston Neal v. Lawnside Borough -- rank: 832

... and was granted a real property tax exemption pursuant to N.J.S.A. 54:4-3.30(a), available to a veteran declared by the United States ... under the facts presented, plaintiff qualifies for the exemption under N.J.S.A. 54:4-3.30(b)(1). 2. Conclusions of Law “Tax exemption statutes ... Legislature, in partial recognition of the foregoing Constitutional provision, enacted N.J.S.A. 54:4-3.30 which provides, in part, that: The dwelling house and the ... shall be exempt from taxation on proper claim made therefore. [N.J.S.A. 54:4-3.30(a)] A “dwelling house” for the purposes of the ... circumstances. The surviving spouse of any [disabled veteran qualifying under N.J.S.A. 54:4-3.30(a)], who at the time of death was entitled to ... said dwelling house or any other dwelling house thereafter acquired. [ N.J.S.A. 54:4-3.30(b)(1) (emphasis added)] In order to qualify for ...

docket:	012813-20
court:	NJ Tax Court
decided:	2021-05-04
status:	Unpublished
citation:
Document Size:	22237

6 SHERYL ALEMANY, v. TOWNSHIP OF MARLBORO -- rank: 775

... plaintiff, a veteran, qualifies for local property tax exemption under N.J.S.A. 54:4-3.30(1)(a), as amended by L. 2019, c. 413. This ... was simultaneously removed from other statutory provisions. See e.g., N.J.S.A. 54:4-3.30 (exemption entitlement); N.J.S.A. 54:4-3.31 ... follows: (phrase in parenthesis deleted): 7 Thus, the relevant statute, N.J.S.A. 54:4-3.30, now provides that a home owned by a New Jersey ... court is unpersuaded by this argument. First, our Constitution and N.J.S.A. 54:4-3.30 only require that a veteran have been in “active ... s service in New York is irrelevant for purposes of N.J.S.A. 54:4-3.30. The court however notes that continued reliance on prior precedents ... d)(1), does not control because the controlling statute here, N.J.S.A. 54:4-3.30, does not require “active duty.” Note that ...

docket:	007209-23
court:	NJ Superior Court Appellate Division
decided:	2024-01-29
status:	Published
citation:
Document Size:	27881

7 Michael Hutchings v. Borough of Lawnside -- rank: 728

... denying the exempton from tax of the subject property under N.J.S.A. 54:4-3.30. For the reasons explained more fully below, defendant’s motion ... under the facts presented, plaintiff qualifies for the exemption under N.J.S.A. 54:4-3.30(a). “Tax exemption statutes are strictly construed, and the ... property owned by certain veterans of war. The relevant statute, N.J.S.A. 54:4-3.30(a), provides in part, that: The dwelling house and the ... shall be allowed more than one exemption under this act. [N.J.S.A. 54:4-3.30(a)] However, prior to December 3, 2020, the statute required ... other emergency was approved by the voters of the State. N.J.S.A. 54:4-3.30 n.8. The Constitutional amendment was approved at general election ... he was not qualified for the exemption from tax under N.J.S.A. 54:4-3.30. Accordingly plaintiff’s appeal of the County Board of ...

docket:	013702-18
court:	NJ Superior Court Appellate Division
decided:	2022-09-12
status:	Unpublished
citation:
Document Size:	16202

8 TOWNSHIP OF DOVER v. FRANK and SHARON SCUORZO -- rank: 726

... Air Force reservist, seek to obtain a veterans exemption under N.J.S.A. 54:4-3.30 or a veteran’s deduction under N.J.S.A ... exemption for tax year 2004 as a disabled veteran under N.J.S.A. 54:4-3.30. In furtherance of his application, Mr. Scourzo certified that he ... statutes providing for such benefits: the Disabled Veteran’s Exemption, N.J.S.A. 54:4-3.30, and the Veteran’s Tax Deduction, N.J.S.A ... have a service- connected disability . . . shall be exempt from taxation . . . . [ N.J.S.A. 54:4-3.30 (a) (emphasis added).] Similarly, the Veteran’s Tax Deduction provides ... cases before me. The restrictive language was included in neither N.J.S.A. 54:4-3.30 nor N.J.S.A. 54:4-8.10. Further, the fact that the Legislature frequently amended N.J.S.A. 54:4-3.30 and N.J.S.A. 54:4-8.10 ...

docket:	00201-05
court:
decided:	2005-12-28
status:
citation:
Document Size:	49101

9 MARY E. JACKSON v. TOWNSHIP OF NEPTUNE -- rank: 701

... seeks exemption from local property taxation for her home under N.J.S.A. 54:4-3.30(b). The subject property is a single family residence located ... As a result of that government declaration and pursuant * to N.J.S.A. 54:4-3.30(a), James Jackson's residence became exempt from property taxes ... the subject property is exempt from local property taxation under N.J.S.A. 54:4-3.30(b). In her motion for summary judgment, plaintiff asserts that ... James Jackson's widow and therefore qualifies for exemption under N.J.S.A. 54:4-3.30(b), as his surviving spouse. Defendant does not dispute any ... veteran's dwelling tax exemption at issue in this case. N.J.S.A. 54:4-3.30, the veteran's dwelling tax exemption statute, provides, in pertinent ... Jersey. 2 That provision was enacted in 1981. Similarly, in N.J.S.A. 54:4-3.30, the Legislature could have provided for the disqualification from ...

docket:	10542-94
court:
decided:	1996-03-27
status:
citation:	15 N.J. Tax 498
Document Size:	37825

10 FISHER, KRYSTAL v. CITY OF MILLVILLE -- rank: 698

... claiming a disabled veteran's property tax exemption, pursuant to N.J.S.A. 54:4-3.30. Ibid. The Millville City Tax Assessor issued a notice of ... Veterans Administration . . . to be a total or 100% permanent disability . . . . [ N.J.S.A. 54:4-3.30(a).] The statute's enactment embodies the State Constitution's ... have been declared disabled as a result of their service, N.J.S.A. 54:4-3.30(a). The term "active service in time of war," defined ... eligibility for both the ordinary and disabled veterans exemptions. Under N.J.S.A. 54:4-3.30(2), entitlement to an exemption from real property taxes for ... Hillsborough , 27 N.J. Tax 37 , 48 (Tax 2012) (quoting N.J.S.A. 54:4-3.30(a)).] Here, the only question is whether plaintiff satisfies element ... a]ctive service in times of war" as used in N.J.S.A. 54:4-3.30(a), is a defined term, which means the "periods ...

docket:	a3351-15
court:	NJ Superior Court Appellate Division
decided:	2017-07-07
status:	published
citation:	450 N.J.Super. 610 164 A.3d 447
Document Size:	33965

11 /usr/local/share/www/libweb/collections/courts/tax/000668-2017opn.opn.html -- rank: 687

... s entitlement to the Disabled veteran’s exemption described in N.J.S.A. 54:4-3.30. I. Finding of Facts and Procedural History The court makes ... exemption from tax available to a disabled veteran pursuant to N.J.S.A. 54:4-3.30(a). In March 2016 at the request of the Tax ... must satisfy the statutory five- part test that flows from N.J.S.A. 54:4-3.30(b)(2). Entitlement to an exemption from real property taxes ... Hillsborough, 27 N.J. Tax 37 , 48 (Tax 2012) (quoting N.J.S.A. 54:4-3.30(a)).] The New Jersey Appellate Division described the statute’s ... have been declared disabled as a result of their service, N.J.S.A. 54:4-3.30(a). [Fisher v. City of Millville, 450 N.J. Super ... ‘citizen and resident of this state’ as used in N.J.S.A. 54:4-3.30, refers to a person domiciled in New Jersey.” ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26084

12 Raymond R. Bruce, Jr. v. Township of Maple Shade -- rank: 671

... property to be exempt from local property taxes pursuant to N.J.S.A. 54:4-3.30(a). That statute provides an exemption for the “dwelling ... Veterans Administration to have a 100% permanent, service-connected disability. N.J.S.A. 54:4-3.30 (a). In February 2008, a resident complained to the Maple ...

docket:	10561-11
court:
decided:	2012-03-09
status:
citation:
Document Size:	33923

13 SALVATORE DEL PRIORE v. EDISON TOWNSHIP -- rank: 550

... was September 17, 1997. On April 24, 2006, pursuant to N.J.S.A. 54:4-3.30 to 54:4-3.34, plaintiff filed an application for ... aggregate, for persons entitled to the veteran's exemption under N.J.S.A. 54:4-3.30. The ordinance recited that the reason for the limitation was ...

docket:	a4447-11
court:	NJ Superior Court Appellate Division
decided:	2013-05-22
status:	unpublished
citation:
Document Size:	32720

14 /usr/local/share/www/libweb/collections/courts/tax/14080-14.opn.html -- rank: 515

... for a disabled veteran’s property tax exemption pursuant to N.J.S.A. 54:4-3.30. This statutory provision provides a tax exemption for the dwelling ... shall be exempt from taxation on his or her residence. N.J.S.A. 54:4-3.30(a); L. 1948, c . 259, § 1(a). This section ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	46413

15 /usr/local/share/www/libweb/collections/courts/appellate/09346-15.opn.html -- rank: 463

... exemption from local property taxes on his residence pursuant to N.J.S.A. 54:4-3.30. He owned the property with his same-sex registered domestic ...

docket:	09346-15
court:	NJ Tax Court
decided:	2016-05-11
status:	unpublished
citation:
Document Size:	63086