N.J. Admin. Code § 18:27-3.2

Current through Register Vol. 57, No. 1, January 6, 2025

Section 18:27-3.2 - Application procedures

(a) The Veterans' property tax deduction is not allowed unless the claimant submits sufficient documentation to support the application. Copies of supporting documentation should be attached to each claim and retained by the assessor or collector (see (d) below).

(b) An application may be filed with the municipal assessor on or before December 31 of the pretax year. An application may also be filed with the municipal tax collector from January 1 through December 31 of the calendar tax year.

(c) Where an application is approved during the tax year and the deduction exceeds the property taxes already paid, the municipal governing body may, in its discretion, permit a refund, without interest, for the current tax year. However, no application shall be allowed by the assessor, collector or municipal governing body for any previous tax year.

(d) Where application is made with and allowed by the tax collector, the collector must promptly transmit the application and all attached exhibits or a photostatic copy to the municipal assessor who must review it. If approved by the assessor, it shall have the same force as if originally filed with him or her.

(e) The assessor shall maintain a complete file of all approved applications, together with attached supporting documents as described in N.J.A.C. 18:27-3.3. Applications verbally accepted in past years must be documented, accordingly.

N.J. Admin. Code § 18:27-3.2

Amended by 46 N.J.R. 2281(c), effective 11/17/2014