Wellington v. Hillsborough Twp., No. 014156-2011; Tax Court; opinion by DeAlmeida, P.J.T.C.; decided and approved for publication October 24, 2012. DDS No. 35-5-8091 [20 pp.]
This matter concerns a veteran’s eligibility for an exemption from local property taxes for his dwelling for tax year 2011 based on disabilities he suffered from exposure to enemy chemical agents during military service in Operation Northern Watch/Southern Watch (ONWSW). Plaintiff R.J. Wellington’s exposure occurred at a Navy laboratory in California where he examined chemical agents recovered from the battlefield in Iraq and transported to the United States to identify the agents and to develop protection for U.S. military personnel. The United States military determined that as a result of his exposure, he developed multiple sclerosis. The Department of Veterans Affairs declared him 100 percent permanently disabled as a result of military service.
