[Adopted 6-12-2019 by Ord. No. 10-19]
A. 
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.
B. 
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.
C. 
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.