The intent of this section is to set forth the policy of Upper Township with respect to the refund of real property taxes for the dwelling house of a qualified totally disabled veteran or his or her surviving spouse or domestic partner. N.J.S.A. 54:4-3:30 requires a Tax Assessor to provide an exemption from real property taxation upon the filing with the Tax Assessor of a claim under oath certifying that the claimant has met the statutory requirements for such exemption. N.J.S.A. 54:4-3.32 allows a municipality, in its discretion, to return taxes collected on property which would have been exempt had a proper claim in writing been made prior to the time the actual claim in writing was made. Upper Township recognizes the public benefit in providing a tax exemption to a disabled veteran, or his or her surviving spouse or domestic partner; however, the Township also understands that retroactive refunds have a significantly adverse financial impact on the Township and its taxpayers. The purpose of this section is to set a policy of the Township of Upper that a refund of real property taxes to a qualified totally disabled veteran, or to his or her surviving spouse or domestic partner, shall be limited solely to those taxes due in the current calendar year the claim for exemption is made to the Tax Assessor.
For a veteran, or his or her surviving spouse or domestic partner, entitled to exemption under N.J.S.A. 54:4-3.30, the Township Committee shall, by appropriate resolution after a formal written request, refund taxes previously paid only for the calendar year in which the claim of the veteran, or his or her surviving spouse or domestic partner, was submitted to the Township Tax Assessor. Any further refund of taxes shall not be permitted, regardless of the date of the disability of the veteran as determined by the United States Department of Veterans Affairs. The formal written request for the refund of the current calendar year taxes must be submitted within six months of the date the Tax Assessor approves the claim. Requests submitted beyond said six-month period shall not be entitled to a refund pursuant to N.J.S.A. 54:4-3.32.