[Adopted 2-16-2010 by Ord. No. 10-2426]
The Borough of Bergenfield is hereby acknowledged as a qualified
municipality under N.J.S.A. 40A:21-1 et seq.
For purposes of the application of this article, the following
definitions shall apply to each home improvement
RENOVATION HOUSING PROJECT
Any work or undertaking to provide a decent, safe, and sanitary
single-family dwelling to exclusively benefit at least half of the
number of people occupying a dwelling as their primary residence by
the renovation, reconstruction, or replacement of that dwelling on
the same lot by either a charitable entity organized to perform home
renovations or by a for-profit builder using 75% or more volunteer
labor hours to accomplish the construction for the project. The undertaking
may include any buildings; demolition, clearance, or removal of buildings
from land; equipment; facilities; or other personal properties or
interests therein which are necessary, convenient or desirable appurtenances
of the undertaking.
The owners of residential dwellings in which at least half of
the number of people who occupy the dwelling as their primary residence
qualify for a federal income tax credit pursuant to 26 U.S.C. § 22
as a result of being permanently and totally disabled shall be eligible
to apply for and be granted a property tax abatement pursuant to the
terms of this article, provided that the property has undergone a
renovation housing project for the purpose of substantially accommodating
those disabilities.
When determining the value of real property that meets the requirements
of N.J.S.A. 40A:12A-14(d), the municipality shall regard up to and
including the Tax Assessor's full and true value of the improvements
as not increasing the taxable value of the property for a period of
five years, notwithstanding the fact that the value of the property
to which the improvements are made is increased thereby. During the
exemption period the assessment on the property shall not be less
than the assessment thereon immediately prior to the improvements.
The property tax abatement procedure of the Borough of Bergenfield
shall be as provided by statute and by administrative regulation of
the New Jersey Department of Community Affairs.
In no event shall the assessment on any residential dwelling
which qualifies under this article for a property tax abatement be
less than the assessment thereof existing immediately prior to such
improvement unless there shall be a reduction through the action of
damage by the elements which sufficiently warrants such a reduction.
An individual desiring to seek a tax abatement pursuant to the
provisions of this article shall file a written application to the
Bergenfield Tax Assessor in accordance with the rules, regulations
and forms adopted by the New Jersey Department of Community Affairs,
the New Jersey Department of the Treasury, Division of Taxation, and
New Jersey statutes.
[Adopted 4-4-2017 by Ord.
No. 17-2503]
The Borough will allow for either a veteran or surviving spouse
of a veteran to obtain municipal property tax relief upon proper claim.
An eligible veteran shall be defined as a member of the armed forces
who was either honorably discharged or released under honorable circumstances
from active service in the time of war or has been declared by the
United States Veterans Administration to be 100% permanently disabled.
In order to qualify for the municipal tax exemption, the veteran
or someone on his/her behalf under oath must file a written claim
with the Tax Assessor's office. The Tax Assessor's office
will supply the applicant with the appropriate paperwork and the applicant
will be required to provide the Tax Assessor's office with the
following information:
A. Reason for the exemption;
B. A description of the property for which the exemption is claimed;
C. A certificate of claimant's honorable discharge or release under
honorable circumstances from active service, in time of war and a
certificate/letter from the United States Veterans Administration
or its successors certifying to a service-connected disability.
In order for a surviving spouse of a veteran to qualify for
the municipal tax exemption, the spouse, under oath, must file a written
claim with the Tax Assessor's office. The Tax Assessor's
office will supply the surviving spouse with the appropriate paperwork
and the applicant will be required to provide the Tax Assessor's
office with the following information:
A. Proof to establish that the spouse is the owner of legal title to
the premises on which the exemption is made;
B. That the claimant occupies the dwelling house on said premises as
the claimant's legal resident in the State of New Jersey;
C. That the veteran has been declared by the United States Veterans
Administration to have service-connected disability or that the veteran
shall have been declared to have died in active service in time of
war;
D. That the veteran is or would have been entitled to exemption at the
time of death;
E. The claimant is a resident of the State of New Jersey who has not
remarried.
In determining an award for a municipal tax exemption, the Borough
has determined that the Borough will only return municipal property
taxes for the current year and prior year but not greater than for
a twelve-month period in the aggregate since retroactive refunds have
a financial impact upon the Borough which must be compensated for
by nonexempt taxpayers. In the event that the Veterans Administration
determines that a veteran's disability date is greater than 12
months from the date the applicant submits his/her application with
the Tax Assessor's office, the Borough will only be obligated
to return taxes for a period of no greater than 12 months from receipt
of a completed application to the Tax Assessor. All applicants providing
the requisite proof under this article will be granted a lifetime
tax exemption on residential property owned and occupied by an exempt
veteran within the Borough.