Pay up! South plainfield tells deceased veteran's companion: he's dead, you don't get his tax exemption

SOUTH PLAINFIELD, NJ – A New Jersey Tax Court has ruled that a South Plainfield woman is not entitled to continue a full property tax exemption granted to her late partner, a permanently disabled veteran, because the two were never legally married or part of a recognized civil or domestic union.

In a decision issued October 8, Judge Mala Sundar upheld the Borough of South Plainfield’s denial of the 100% disabled veteran exemption to plaintiff Jacquelyn A. Gibbons, finding that state law limits eligibility strictly to surviving spouses or legally recognized partners.

The court rejected Gibbons’ claim that her 30-year relationship with veteran William Haney should qualify her as a “de facto” spouse for the purpose of continuing his exemption.

Key Points

The Tax Court ruled that only a “surviving spouse, civil union partner, or domestic partner” qualifies for a disabled veteran property tax exemption continuation.
Plaintiff Jacquelyn Gibbons argued that she and her late partner lived as husband and wife for 30 years and should not be treated differently.
Judge Sundar found no legal barrier preventing the couple from marrying, and dismissed the complaint under existing state law.

Long-term partnership not recognized under law

According to court documents, Gibbons and Haney jointly owned their South Plainfield home, where they lived together until Haney’s death on July 9, 2021. Haney applied for and received a 100% property tax exemption in 2019 as a permanently disabled veteran under N.J.S.A. 54:4-3.30.

After Haney’s death, Gibbons submitted a “Certification of Eligibility to Continue Receipt of Disabled Veterans’ Real Property Tax Exemption,” identifying herself as his surviving spouse or domestic partner. She included his obituary and affirmed that she solely owned and occupied the property.

Borough denies exemption continuation

The South Plainfield tax assessor denied the claim in June 2023, citing Gibbons’ failure to meet statutory requirements. The law specifies that only a veteran’s surviving spouse, civil union partner, or domestic partner may continue receiving the exemption after the veteran’s death.

Gibbons appealed, arguing that she and Haney were husband and wife “for all practical purposes” and that it was discriminatory to deny recognition of their relationship when “every group imaginable gets a box.”

Court cites clear statutory limits

Judge Sundar, presiding at the Richard J. Hughes Justice Complex in Trenton, wrote that while Gibbons’ long-term relationship was undisputed, common law marriage is not recognized in New Jersey under N.J.S.A. 37:1-10. The opinion emphasized that there was “no legal impediment or obstacle” preventing the couple from marrying, and that Gibbons’ claim of disparate treatment for unmarried partners failed under the law.

The judge noted that the exemption statute, N.J.S.A. 54:4-3.30(b)(1), explicitly conditions continuation of the tax benefit on surviving legal status, not personal or moral considerations.

Complaint dismissed

Concluding that Gibbons was not the surviving spouse or legal partner required by statute, the court granted the borough’s motion for summary judgment and dismissed the complaint. The ruling underscores the narrow scope of New Jersey’s disabled veteran property tax exemption and the continued exclusion of common law partnerships from state recognition.

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