[Adopted 12-19-2023 by Ord. No. 50-2023]
A. 
The City 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. 54:4-3 et seq. An eligible veteran shall be defined as a member of the United States 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:
(1) 
Reason for exemption;
(2) 
A description of the property for which the exemption is claimed;
(3) 
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;
(4) 
Any other documentation as required by law at the time the application is made.
B. 
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:
(1) 
Proof to establish that the spouse is the owner of legal title to the premises on which the exemption is made;
(2) 
That the claimant occupies the dwelling house on said premises as the claimant's legal residence in the State of New Jersey;
(3) 
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;
(4) 
That the veteran is or would have been entitled to the exemption at the time of death;
(5) 
The claimant is a resident of the State of New Jersey and has not remarried.
C. 
In determining a grant of a municipal tax exemption under this section, the City will prorate the exemption for the remainder of the year in which application is made from the date the application is submitted to the City of Hackensack's Tax Assessor. There shall be no further retroactive refund granted, regardless of the disability date determination of the United States Veterans Administration.