[HISTORY: Adopted by the Township Council of the Township
of Roxbury 11-13-2018 by Ord. No. 17-18[1]; amended in its entirety 3-9-2021 by Ord. No. 06-21. Amendments
noted where applicable.]
Editor's Note: Former Chapter XVI, Cutting and Removal of
Trees, previously codified herein and containing portions of Ordinance
No. 12-78, was repealed in its entirety by Ordinance No. 9-94. See
Chapter XIII, Article IX for Tree Conservation.
The Township will allow for either a veteran or surviving spouse
of a veteran to obtain municipal property tax relief upon the filing
of a 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 and 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 certificate of claimant's honorable discharge or release under
honorable circumstances from active service 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:
That the veteran has been declared by the United States Veterans'
Administration to have a service-connected disability or that the
veteran shall have been declared to have died in active service;
In determining eligibility for a retroactive municipal tax exemption
pursuant to N.J.S.A. 54:4-3.32, the Township has determined that the
Township will only return municipal property taxes for the current
year and prior year but not greater than for a twenty-four-month period
in the aggregate since retroactive refunds have a financial impact
upon the Township 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 24 months from the date the applicant
submits his/her application with the Tax Assessor's office, the
Township will only be obligated to return taxes for a period of no
greater than 24 months from receipt of a completed application to
the Tax Assessor. All applicants providing the requisite proof under
this section will be granted a lifetime tax exemption on their Township-owned
property.