Expands eligibility for disabled veterans' property tax exemption to include certain individuals with close personal relationship to deceased veteran.

This bill expands New Jersey's disabled veterans' property tax exemption to include individuals in a close personal relationship with a deceased veteran, beyond current married surviving spouses. It allows qualifying individuals - such as cohabiting partners who shared a residence for three years and demonstrated joint financial responsibility (e.g., shared accounts or will beneficiaries) - to claim the exemption. To qualify, applicants must submit an affidavit verifying shared residence, joint welfare, and no subsequent marriage or domestic partnership. The exemption applies to the dwelling house and lot they legally own and occupy, continuing during their widowhood/widowerhood as a New Jersey resident. This changes current law, which only covered legally married surviving spouses.