[Adopted 9-5-1961 by Ord. No. 129]
Every person who is a citizen and resident of
the State of New Jersey for a period of three years immediately preceding
October 1 of the pretax year, of the age of 65 or more years, having
an income not in excess of $5,000 per annum and residing in a dwelling
house owned by him which is a constituent part of his real property,
shall be entitled, on proper claim being made and allowed therefor,
to exemption from taxation on such real property to an assessed valuation
not exceeding $800 in the aggregate, but no such exemption shall be
in addition to any other exemption to which said person may be entitled.
All applications for exemption under this Article
for the tax year 1961 may be filed on or before July 1, 1961, and
all applications for exemption in subsequent tax years may be filed
on or before November first of the pretax year. Such applications
shall be on forms prescribed by the Director, Division of Taxation
in the Department of the Treasury of the State of New Jersey.
[Adopted 11-13-2012 by Ord. No. 816]
Upon the filing of a completed application with the Township
Assessor, a qualified veteran, or the surviving spouse of a qualified
veteran, eligible for an exemption from real property taxes pursuant
to N.J.S.A. 54:4-3.30 shall be granted an exemption from real property
taxes paid to the Township of Boonton for the dwelling house and lot
occupied by the qualified veteran, or the eligible surviving spouse
of a qualified veteran, which exemption shall be retroactive to the
later of the date of effective disability as determined by the Veterans'
Administration or January 1 of the year prior to the year in which
the completed claim was filed with the Township Assessor, but in no
event shall the period of retroactivity exceed 24 months in the aggregate.