Township of Boonton, NJ
Morris County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Township Committee of the Township of Boonton as indicated in article histories. Amendments noted where applicable.]
[Adopted 9-5-1961 by Ord. No. 129]

§ 131-1 Eligibility for exemption.

Every person who is a citizen and resident of the State of New Jersey for a period of three years immediately preceding October 1 of the pretax year, of the age of 65 or more years, having an income not in excess of $5,000 per annum and residing in a dwelling house owned by him which is a constituent part of his real property, shall be entitled, on proper claim being made and allowed therefor, to exemption from taxation on such real property to an assessed valuation not exceeding $800 in the aggregate, but no such exemption shall be in addition to any other exemption to which said person may be entitled.

§ 131-2 Effect of grant of exemption.

A. 
The financial position of the Township of Boonton for the year 1961 will not be impaired by the exemption so claimed.
B. 
The exemptions claimed and to be allowed for the year 1961 shall operate to reduce the taxable valuations of real property for the year 1961 in the Township of Boonton.

§ 131-3 Filing of applications.

All applications for exemption under this Article for the tax year 1961 may be filed on or before July 1, 1961, and all applications for exemption in subsequent tax years may be filed on or before November first of the pretax year. Such applications shall be on forms prescribed by the Director, Division of Taxation in the Department of the Treasury of the State of New Jersey.
[Adopted 11-13-2012 by Ord. No. 816]

§ 131-4 Grant of exemption; retroactivity.

Upon the filing of a completed application with the Township Assessor, a qualified veteran, or the surviving spouse of a qualified veteran, eligible for an exemption from real property taxes pursuant to N.J.S.A. 54:4-3.30 shall be granted an exemption from real property taxes paid to the Township of Boonton for the dwelling house and lot occupied by the qualified veteran, or the eligible surviving spouse of a qualified veteran, which exemption shall be retroactive to the later of the date of effective disability as determined by the Veterans' Administration or January 1 of the year prior to the year in which the completed claim was filed with the Township Assessor, but in no event shall the period of retroactivity exceed 24 months in the aggregate.