[Adopted 4-3-2023 by Ord. No. 8-23, effective 4-23-2023]
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 Veterans 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:
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 Veterans Administration or its successor 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 Veterans 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
chapter, the Borough will prorate the exemption from the date the
tax exemption application has been filed with the Borough until the
remainder of the year in which application is made and accepted by
the Borough. There shall be no retroactive refund granted, regardless
of the disability date determination of the United States Veterans
Administration.