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TAX COURT OF NEW JERSEY

Patrick DeAlmeida R.J. Hughes Justice Complex Presiding Judge P.O. Box 975 Trenton, New Jersey 08625-0975 (609) 292-8108 Fax: (609) 984-0805

August 23, 2012

Benjamin L. Moore, Sr. Pauline Moore 2307 Lincoln Street Port Norris, New Jersey 08349

Thomas E. Seeley, Esq. Seeley Law Office, LLC 411 Fayette Street Bridgeton, New Jersey 08302

Re: Benjamin L. Moore and Pauline Moore v. Township of Commercial Docket No. 010685-2011

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Dear Mr. and Mrs. Moore and Mr. Seeley:

This letter constitutes the court's opinion after trial in the above-referenced matter challenging the denial of a $250 veteran's deduction on plaintiffs' property pursuant to N.J.S.A. 54:4-8.11 for tax year 2011 and the issuance of a demand that plaintiffs reimburse $1,250 in veteran's deductions they erroneously received in tax years 2006 through 2010. For the reasons explained more fully below, the court concludes that plaintiffs did not qualify for the deduction for any of the tax years in question. The denial of the deduction and demand for reimbursement, therefore, are affirmed. * I. Findings of Fact and Procedural History The following findings of fact are based on the credible testimony of the trial witness and the exhibits admitted into evidence during trial. Plaintiffs Benjamin L. Moore Sr. and his wife Pauline Moore own real property in Commercial Township, Cumberland County. The property is designated by the township as Block 228, Lot 2, and is commonly known as 2307 Lincoln Street. The question before the court is whether plaintiffs qualify for an annual $250 deduction from local property taxes on the subject property pursuant to N.J.S.A. 54:4-8.11 for tax years 2006 through 2011. In order to determine this question, it is necessary to understand Mr. Moore's history of military service. Mr. Moore was a member of the National Guard from April 23, 1956 to April 22, 1959. After completion of his service in the National Guard, Mr. Moore served in the United States Army Reserves until March 31, 1964, when he was honorably discharged from military service. During his tenure as a member of the military, Mr. Moore was never deployed abroad and was not engaged in active combat duty. Although Mr. Moore received "papers" indicating that he was to be deployed to Vietnam to participate in combat, his deployment abroad never materialized. While in the Army Reserves, Mr. Moore was assigned to Fort Benning, Georgia for six months of training. Beginning in 2006, the municipal tax assessor granted plaintiffs an annual $250 deduction from local

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property taxes on the subject property pursuant to N.J.S.A. 54:4-8.11. That statute, which will be discussed in greater detail below, provides for an annual deduction from local property taxes for New Jersey residents honorably discharged from "active service in time of war." The State reimburses the relevant municipality 102% of the tax revenue lost due to the deduction. N.J.S.A. 54:4-8.24. Because of this financial interest, the Director, Division of Taxation audits the award of veteran's deductions by municipal tax assessors. After a State audit, it was determined that Mr. Moore had not been in active service in time of war within the meaning of N.J.S.A. 54:4-8.11. As a result, the assessor notified Mr. Moore on March 25, 2011, that he was not eligible for the deduction for tax year 2011. In addition, the assessor demanded that plaintiffs reimburse the municipality $1,250, which represented the $250 deduction they received each year for tax years 2006 through 2010. Plaintiffs challenged the assessor's denial and demand for reimbursement before the Cumberland County Board of Taxation. On May 20, 2011, the board issued a Judgment rejecting plaintiffs' claims. A timely Complaint was filed with this court challenging the board's Judgment. The matter was tried on August 22, 2012. II. Conclusions of Law Article VIII, Section 1, Paragraph 3 of the State Constitution authorizes the award of a deduction from local property taxes for veterans in certain circumstances. The provision states in relevant part that: Any citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service, in time of war or other emergency as, from time to time, defined by the Legislature, in any branch of the Armed Forces of the United States shall be entitled, annually to a deduction from the amount of any tax bill for taxes on real and personal property, or both . . . in the sum of . . . $250 in each tax year [after 2002.]

[N.J. Const. art. VIII,

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