Pursuant to N.J.S.A. 54:4-3.32, the dwelling house of any citizen
and resident of this state, honorably discharged from active service
who has been declared to have a 100% service-connected disability,
by the United States Veteran Administration, shall be exempt from
taxation on proper claim therefor, and shall provide the Assessor
the required documentation, who in turn shall allow said exemption.
It is within the discretion of the governing body to determine whether
to refund taxes to 100% disabled veterans filing for an exemption,
and the City does not currently have any written policy in place and
would like to adopt a uniform policy, which balances the interests
of all of the City's taxpayers while honoring qualified 100% disabled
veterans for their service to our nation.
Such exemptions shall be prorated by the City's Tax Collector for
the remainder of the taxable year from the date the claimant's application
is made to the City for the same and is approved by the Assessor,
and a refund shall be issued for any overpayment that has occurred.