New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 28 - REAL PROPERTY TAX EXEMPTION FOR PERMANENTLY AND TOTALLY DISABLED WAR VETERANS, OR SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF DISABLED WAR VETERANS AND SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF SERVICEPERSONS
Subchapter 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS
Section 18:28-2.15 - Refunds for prior years

Universal Citation: NJ Admin Code 18:28-2.15

Current through Register Vol. 56, No. 18, September 16, 2024

(a) The governing body of each municipality, by appropriate resolution, may return all taxes collected on a property that would have been exempt had a proper claim in writing been made. However, no refunds will be made prior to the effective date of the exemption act, N.J. S.A. 54:4-3.30 et seq., July 21, 1948.

1. Pursuant to N.J.S.A. 54:4-3.33a.b, if the disabled veteran is seeking a refund for a period prior to January 16, 2018, he or she must meet any requirements of service in a geographic location for a minimum number of days if applicable to his or her dates of active duty, as provided in N.J.S.A. 54:4-8.10(a).

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