[HISTORY: Adopted by the Mayor and Council of the Borough of Bergenfield as indicated in article histories. Amendments noted where applicable.]
[Adopted 2-16-2010 by Ord. No. 10-2426]
The Borough of Bergenfield is hereby acknowledged as a qualified municipality under N.J.S.A. 40A:21-1 et seq.
For purposes of the application of this article, the following definitions shall apply to each home improvement
RENOVATION HOUSING PROJECT
Any work or undertaking to provide a decent, safe, and sanitary single-family dwelling to exclusively benefit at least half of the number of people occupying a dwelling as their primary residence by the renovation, reconstruction, or replacement of that dwelling on the same lot by either a charitable entity organized to perform home renovations or by a for-profit builder using 75% or more volunteer labor hours to accomplish the construction for the project. The undertaking may include any buildings; demolition, clearance, or removal of buildings from land; equipment; facilities; or other personal properties or interests therein which are necessary, convenient or desirable appurtenances of the undertaking.
The owners of residential dwellings in which at least half of the number of people who occupy the dwelling as their primary residence qualify for a federal income tax credit pursuant to 26 U.S.C. § 22 as a result of being permanently and totally disabled shall be eligible to apply for and be granted a property tax abatement pursuant to the terms of this article, provided that the property has undergone a renovation housing project for the purpose of substantially accommodating those disabilities.
When determining the value of real property that meets the requirements of N.J.S.A. 40A:12A-14(d), the municipality shall regard up to and including the Tax Assessor's full and true value of the improvements as not increasing the taxable value of the property for a period of five years, notwithstanding the fact that the value of the property to which the improvements are made is increased thereby. During the exemption period the assessment on the property shall not be less than the assessment thereon immediately prior to the improvements.
The property tax abatement procedure of the Borough of Bergenfield shall be as provided by statute and by administrative regulation of the New Jersey Department of Community Affairs.
In no event shall the assessment on any residential dwelling which qualifies under this article for a property tax abatement be less than the assessment thereof existing immediately prior to such improvement unless there shall be a reduction through the action of damage by the elements which sufficiently warrants such a reduction.
An individual desiring to seek a tax abatement pursuant to the provisions of this article shall file a written application to the Bergenfield Tax Assessor in accordance with the rules, regulations and forms adopted by the New Jersey Department of Community Affairs, the New Jersey Department of the Treasury, Division of Taxation, and New Jersey statutes.
[Adopted 4-4-2017 by Ord. No. 17-2503]
The Borough will allow for either a veteran or surviving spouse of a veteran to obtain municipal property tax relief upon proper claim. 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 the time of war or has been declared by the United States Veterans Administration 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:
A. 
Reason for the exemption;
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 successors certifying to a service-connected disability.
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 resident in the State of New Jersey;
C. 
That the veteran has been declared by the United States Veterans Administration to have 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 exemption at the time of death;
E. 
The claimant is a resident of the State of New Jersey who has not remarried.
In determining an award for a municipal tax exemption, the Borough has determined that the Borough will only return municipal property taxes for the current year and prior year but not greater than for a twelve-month period in the aggregate since retroactive refunds have a financial impact upon the Borough which must be compensated for by nonexempt taxpayers. In the event that the Veterans Administration determines that a veteran's disability date is greater than 12 months from the date the applicant submits his/her application with the Tax Assessor's office, the Borough will only be obligated to return taxes for a period of no greater than 12 months from receipt of a completed application to the Tax Assessor. All applicants providing the requisite proof under this article will be granted a lifetime tax exemption on residential property owned and occupied by an exempt veteran within the Borough.