[HISTORY: Adopted by the Mayor and Council of the Borough of Ridgefield: Art. I, 11-6-1974 by Ord. No. 992 as Ch. 104, Art. I of the 1967 Code; Art. II, 11-6-1974 by Ord. No. 992 as Ch. 104, Art. II of the 1967 Code. Amendments noted where applicable.]
[Adopted 11-6-1974 by Ord. No. 992 as Ch. 104, Art. I of the 1967 Code]
All tangible household personal property and personal effects located within the Borough of Ridgefield shall not be assessed and taxed.
This Article shall apply to taxes on tangible household personal property and personal effects due and payable in the year 1962 and thereafter so long as this Article shall be in effect and shall not affect the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any year prior to the year 1962, nor shall this Article affect the legal authority to assess and collect taxes which may be or have been due and payable prior to January 1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby, nor shall this Article invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of this Article or upon January 1, 1962, or during the period between said dates.
A certified copy of this Article shall be filed with the Division of Taxation in the Department of the Treasury of the State of New Jersey and with the County Board of Taxation of Bergen County.
[Adopted 11-6-1974 by Ord. No. 992 as Ch. 104, Art. II of the 1967 Code]
Every person who is a citizen and resident of the State of New Jersey for a period of three (3) years immediately preceding October 1 of the pretax year, of the age of sixty-five (65) or more years, having an income not in excess of five thousand dollars ($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 eight hundred dollars ($800.) in the aggregate, but no such exemption shall be in addition to any other exemption to which said person may be entitled.
The financial position of the Borough of Ridgefield, for the year 1961, will not be impaired by the exemption so claimed.
The exemptions claimed and to be allowed for the year 1961 shall operate to reduce the taxable valuations of real property for the year of 1961 in the Borough of Ridgefield.
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 1 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.