Pursuant to N.J.S.A. 54:4-3.32 Return of certain taxes collected
on exempt property; the governing body of each municipality, by appropriate
resolution, may return all taxes collected on property which would
have been exempt had proper claim in writing been made therefor in
the manner provided by P.L. 1948, c. 259 (N.J.S.A. 54:4-3.30 et seq.).
The governing body of each municipality, by appropriate resolution,
may also return to the veteran or the veteran's surviving spouse
all property tax payments made since the time of the veteran's
actual disability or since the time of the veteran's death. No
refunds shall be made under this section for any year or portion thereof
prior to the effective date of P.L. 1948, c. 259.
The following criteria shall be used when approving an application
for a totally disabled veteran exemption:
A. The amount of any cancellation of property taxes collected (to be
refunded to approved applicant) or property taxes due (to be credited
to approved applicant in the event property taxes on the dwelling
house have not yet been collected) will be calculated from the later
of the two following dates.
(1) Date of the applicant's property's deed; or
(2) Department of Veteran's Affairs 100% permanent/total disability
effective date as issued to the applicant in writing.
B. In no event will any cancellation be approved for property taxes
collected or due for any period prior to January 1 of the year in
which a completed application has been submitted to the Borough of
Palmyra.