[Adopted 12-3-2018 by Ord. No.
2018-3241]
Pursuant to N.J.S.A. 54:4-3.30 et seq., all qualified 100% disabled
veterans owning a taxable dwelling house in the Township of Middletown
shall be eligible for a property tax exemption of 20% of their property
tax bill upon completion of the necessary application materials to
be filed with the Township's Tax Assessor retroactive to the
beginning of the tax year in which such application is completed.
A.
Pursuant to N.J.S.A. 54:4-3.32, it is the Township's policy
to only provide refunds of any property taxes paid between the time
of application to the Tax Assessor and the effective date of the tax
exemption for the tax year in which a Veterans Administration determination
is made.
B.
Exception. Pursuant to N.J.S.A. 54:4-3.31, such exemptions shall
be prorated by the Township's Assessor for the remainder of any
taxable year from the date the claimant shall have first acquired
title to eligible real property in the Township intended to be exempt
by law.
If any section, subsection or paragraph of this article be declared
unconstitutional, invalid or inoperative, in whole or in part, by
a court of competent jurisdiction, such chapter, section subchapter
or paragraph shall to the extent that is not held unconstitutional,
invalid or inoperative remain in full force and effect and shall not
affect the remainder of this article.
All ordinances and resolutions, and parts of ordinances and
resolutions which are inconsistent with provisions of this article
shall be, and are hereby, repealed to the extent of any such inconsistency,
including specifically Resolution No. 08-186 in its entirety.
This article shall take effect immediately after final adoption
and approval pursuant to law.
