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Department of Taxation and Finance

Cold War Veterans' Exemption - Eligibility Requirements

Time of Service Requirements

  • September 2, 1945 through December 26, 1991

A member of the reserve component of the Armed Forces who received an honorable discharge from active duty during the Cold War period (beyond active duty for training), but is still a member of the reserves, is considered a veteran for purposes of this exemption, and is thus eligible to receive the exemption, provided that such active duty was significant and full-time (see 8 Op. Counsel SBEA No. 37) and that the veteran meets all other statutory requirements

Ownership requirements

  • Legal title to residential property must be in the name of the veteran, spouse of a veteran, or the unremarried surviving spouse of a veteran
  • If the property is owned by more than one qualified owner, the exemption benefits of each qualified owner may be combined
  • Legal title may also be in the name of a veteran, spouse of the veteran, or unremarried surviving spouse of a veteran whenever such a person is a life tenant of the property; if title transfers to a trust, such a person becomes a trustee or beneficiary of such trust

Residency requirements

  • Exemption applies only on property used exclusively for residential purposes; if a portion of the property is in non-residential use, the exemption can't apply to this portion
  • Property eligible for this exemption must be the primary residence of the veteran or the unremarried surviving spouse of the a Cold War veteran, unless that person is absent from the property for medical reasons or is in an institution
  • If the qualifying veteran is deceased, the exemption may continue on the eligible property if the title to the property is in the name of the veteran'™s unremarried surviving spouse, and continues to use the property as the primary residence
  • If the veteran is also the unremarried surviving spouse of a veteran, he or she may also receive any exemption benefit to which the deceased spouse was entitled
  • Municipalities have the option to offer the exemption for eligible veterans in cooperative apartments