Township of Logan, NJ
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2022-12-20
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Part II: General Legislation
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Chapter 139 Taxation
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Article III Totally Disabled Veterans and Surviving Spouse Tax Exemption
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administration of Government
- Ch 7 Beautification Committee
- Ch 10 Claims Approval
- Ch 12 Contracts, Public
- Ch 13 (Reserved)
- Ch 14 Defense and Indemnification
- Ch 17 Economic Development Committee
- Ch 19 Environmental Commission
- Ch 25 Holidays and Vacations
- Ch 30 (Reserved)
- Ch 32 Municipal Open Space, Recreation, and Farmland and Historic Preservation Trust Fund
- Ch 33 Municipal Utilities Authority
- Ch 38 Personnel Policies
- Ch 39 (Reserved)
- Ch 41 (Reserved)
- Ch 42 Public Safety and Recreation Programs
- Ch 43 Retirement
- Ch 44 Salaries and Compensation
- Ch 49 Shade Tree Committee
- Part II: General Legislation
- Ch 53 Affordable Housing
- Ch 56 Alarm Systems
- Ch 58 Alcoholic Beverages
- Ch 59 Animals
- Ch 61 Brush, Grass and Weeds
- Ch 63 Buildings, Numbering of
- Ch 64 Buildings, Unfit
- Ch 67 Cannabis
- Ch 70 Charitable Clothing/Donation Bins
- Ch 74 (Reserved)
- Ch 78 Dangerous Substances, Transportation of
- Ch 80 Disorderly Conduct
- Ch 81 Dogs
- Ch 83 Drug-Free and Drunk-Free Zones
- Ch 84 Dumpsters and Portable Storage Units
- Ch 86 Environmentally Sensitive Areas
- Ch 90 Farming
- Ch 92 Fees and Charges
- Ch 93 (Reserved)
- Ch 94 Fire Lanes
- Ch 95 Stormwater Control
- Ch 96 Flood Damage Prevention
- Ch 99 Garbage, Recycling, Rubbish, Refuse and Yard Waste
- Ch 99A Graffiti
- Ch 100 Hazardous Substances, Cleanup and Removal
- Ch 102 Housing Standards
- Ch 104 Insurance
- Ch 108 Land Use and Development
- Ch 110 Litter
- Ch 112 Noise
- Ch 114 Nuisances, Public Health
- Ch 119 Occupancy Certificates
- Ch 119A Parapet Wall Placards
- Ch 120 Parking Areas
- Ch 121 Parks and Recreation Areas
- Ch 123 Peddling and Soliciting
- Ch 125 Property Maintenance
- Ch 126 Racetracks and Fairgrounds
- Ch 127 Rental Units
- Ch 128 Riparian Buffer Conservation Zone
- Ch 129 Secondhand Goods, Precious Metals, Gems, Jewelry Dealers and Pawnbrokers
- Ch 130 Sewers
- Ch 130A Smoking
- Ch 131 Snow and Ice Removal
- Ch 132 Soil and Earth Removal
- Ch 133 Soil and Fill Importation and Placement
- Ch 134 Street Openings and Excavations
- Ch 135 Streets and Sidewalks
- Ch 137 Swimming Pools, Public
- Ch 139 Taxation
- Ch 139 Art III Totally Disabled Veterans and Surviving Spouse Tax Exemption
- § 139-22 Eligibility.
- § 139-23 Filing claim.
- § 139-24 Determination of exemption; refund.
- Ch 140 Hotel and Motel Room Occupancy Tax
- Ch 141 Taxicabs
- Ch 144 Temporary Construction Trailers
- Ch 145 Temporary Uses
- Ch 146 Tobacco Products
- Ch 146A Towing
- Ch 147 Trailers and Trailer Parks
- Ch 148 Vacant and Abandoned Properties
- Ch 150 Vehicles, Abandoned
- Ch 152 Vehicles and Traffic
- Ch 155 Water
- Appendix
- Ch A159 Water Company Franchise
- Disposition List
- Ch DL Disposition List
- Unified Development Ordinance
- Ch UDO Unified Development Ordinance
[Adopted 2-15-2022 by Ord. No. 5-2022]
The Township 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. 54:4-30 et seq. 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
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
to have a service-connected disability and determined to be 100% permanently
disabled.
In order to qualify for the municipal tax exemption, the veteran
or surviving spouse, under oath, must file a written claim with the
Gloucester County Tax Assessor's Office. The Tax Assessor's
Office will supply the applicant with the appropriate paperwork for
exemption.
In determining a grant of a municipal tax exemption under this
article, the Township will prorate the exemption for the remainder
of the current tax year in which the Township Tax Collector is provided
with documentation of proof that the veteran or veteran's surviving
spouse was approved for 100% disabled veteran status exemption. Additionally,
pursuant to N.J.S.A. 54:4-3.32, the Township shall refund the veteran
or surviving spouse all taxes previously paid for the prior tax year,
but in no event a total refund amount greater than a twelve-month
period in the aggregate. There shall be no further retroactive refund
granted, regardless of the disability date determination by the United
States Veterans Administration.
