[HISTORY: Adopted by the Mayor and Council of the Borough
of Old Tappan as indicated in article histories. Amendments noted
where applicable.]
[Adopted 3-19-2018 by Ord. No. 1120-18]
The Borough will allow for either a veteran or surviving spouse
of a veteran to obtain municipal property tax relief upon proper claim
pursuant to N.J.S.A. 54:4-30 et seq. 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
time of war, in any branch of the Armed Forces of the United States,
who has been or shall be declared by the United States Veteran's
Administration or its successor to have a service-connected disability
and to be determined 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 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 Veteran's Administration or its successors,
certifying to a service-connected disability;
D.
Any other documentation as required by statute at the time the application
is made.
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 residence in the State of New Jersey;
C.
That the veteran has been declared by the United States Veteran's
Administration, or its successor, to have a 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 the exemption
at the time of death;
E.
The claimant is a resident of the State of New Jersey and has not
remarried.
In determining a grant of a municipal tax exemption under this
section, the Borough will prorate the exemption for the remainder
of the year in which application is made and accepted by the Borough.
There shall be no further retroactive refund granted, regardless of
the disability date determination of the United States Veteran's
Administration.
