In a case brought by a Montclair, New Jersey same sex couple claiming a veteran’s real estate tax exemption as a result of military service by one of them, the recognition of a Canadian same sex marriage is called into question.

The couple was married in Canada, a country which permits same sex marriages. However, the property is located in New Jersey, a state which does not recognize same sex marriages.

New Jersey real estate tax laws permit a “married” couple to claim a veteran’s exemption if either of them served in the military. In order to decide the parties claim for the exemption, the New Jersey Court will first have to decide if New Jersey will recognize a same sex marriage performed in a country which permits such marriages.

The case is one of first impression in New Jersey and will likely have nationwide implications.