Township of Fredon
Ordinance 2026-08
Ordinance Adding Chapter 205 Entitled "Disabled Veteran's Residential Property Tax Exemption" to the Township Code
WHEREAS, pursuant to N.J.S.A. 54:4-3.30, the dwelling house and the lot whereon the same is erected, of any citizen and resident of this State, honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, who has been or shall be declared by the United States Department of Veterans Affairs or its successor to have a service-connected disability declared by the United States Department of Veterans Affairs or its successor to be a total or 100 percent permanent disability, and not so evaluated solely because of hospitalization or surgery and recuperation, sustained through enemy action, or accident, or resulting from disease contracted while in such active service, shall be exempt from taxation on proper claim made therefor; and
WHEREAS, pursuant to N.J.S.A. 54:4-3.32, the Township has the option of granting said exemption in the year in which the determination is made by the Township Tax Assessor, or to make said exemption retroactive to the effective date of the disability as determined by the United States Department of Veterans Affairs or date of veteran’s death; and
WHEREAS, there can be, and often is, a time gap between the effective date of the declaration of disability and the actual determination of the disability by the United States Department of Veterans Affairs; and
WHEREAS, the Township desires to set forth a policy as to when the exemption authorized under N.J.S.A. 54:4-3.30 et seq. begins.
NOW, THEREFORE, BE IT ORDAINED by the Fredon Township Committee, County of Sussex, and State of New Jersey, as follows:
SECTION 1. Part II General Legislation of the Code of the Township of Fredon is hereby amended to add new Chapter 205 entitled “Disabled Veteran’s Residential Property Tax Exemption” as follows:
Chapter 205 Disabled Veteran’s Residential Property Tax Exemption
- 205-1. 100% Disabled Veteran Exemption.
The Township will allow for either a veteran or surviving spouse/civil union or domestic partner of a veteran to obtain municipal property tax relief upon proper claim made pursuant to N.J.S.A. 54:4-3.30 et seq. Pursuant to N.J. Const., Art. VIII, Sec. I, Para. 3, 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 any branch of the Armed Forces of the United States, who has been or shall be declared by the United States Veterans Administration or its successor to have a service-connected disability and to be determined to be 100% permanently disabled.
- 205-2. Filing of Claim.
In order to qualify for the municipal tax exemption, the veteran or someone on their behalf, under oath, must file a written claim with the Tax Assessor. Upon request, the Tax Assessor’s office will supply the claimant with the appropriate paperwork including Form D.V.S.S.E. prescribed by the Director of the Division of Taxation which shall be completed, signed and dated. The claimant will be required to provide the Tax Assessor with the following information:
- Reason for exemption;
- Description of the property for which the exemption is claimed;
- Certificate of claimant’s honorable discharge or release under honorable circumstances from active service and a certificate/letter from the United States Veterans Administration or its successor, certifying to a service-connected disability;
- Proof of residency; and
- Any other documentation required by New Jersey statute at the time the application is made.
- 205-3. Surviving Spouse/Civil Union or Domestic Partner of Qualifying Veteran.
In order for a surviving spouse/civil union or domestic partner of a veteran to qualify for the municipal tax exemption, the spouse/partner, under oath, must file a written claim with the Tax Assessor. Upon request, the Tax Assessor’s office will supply the surviving spouse/partner with the appropriate paperwork including Form D.V.S.S.E. prescribed by the Director of the Division of Taxation which shall be completed, signed and dated. The surviving spouse/partner will be required to provide the Tax Assessor with proof of the following:
- That the spouse/partner is the owner of legal title to the premises upon which the exemption is made;
- That the spouse/partner occupies the dwelling house on said premises as their legal residence in the State of New Jersey;
- That the veteran has been declared by the United States Veterans Administration, or its successor, to have a service-connected disability or that the veteran shall have been declared to have died in active service;
- That the veteran is or would have been entitled to the exemption at the time of death; and
- That the spouse/partner is a resident of the State of New Jersey and has not remarried/formed a new registered civil union or domestic partnership.
- Any other documentation required by New Jersey statute at the time the application is made.
- 205-4. Effective Date of Real Property Tax Exemption.
The real property tax exemption authorized under N.J.S.A. 54:4-3.30 et seq. shall be allowed and prorated by the Tax Assessor for the remainder of any taxable year from the date the claimant shall have acquired title to the real property intended to be exempt or the date of the approved claim, whichever shall occur later. There shall be no further retroactive refund granted, regardless of the disability date determination made by the United States Veterans Administration or date of death.
SECTION 2. If any provision of this ordinance or the application of this ordinance to any person or circumstances is held invalid, the remainder of this ordinance shall not be affected and shall remain in full force and effect.
SECTION 3. All ordinances or parts of ordinances or resolutions inconsistent or in opposition to the provisions of this ordinance are hereby repealed in their entirety.
SECTION 4. This ordinance shall take effect after publication and passage according to law.
NOTICE
TAKE NOTICE that the above ordinance was introduced at a regular meeting of the Fredon Township Committee, County of Sussex, State of New Jersey held on August 10, 2026. It will be further considered for final passage, after public hearing thereon, at a meeting of the governing body to be held in the Township Committee Meeting Room, in the Fredon Township Municipal Building, 443 Route 94, in the Township of Fredon on August 26, 2026 at which time and place all persons interested will be given an opportunity to be heard concerning said ordinance and during the week prior to and up to and including the date of such meeting, copies of said ordinance will be made available at the Township Clerk’s Office to the members of the general public who shall request the same.
_____________________________ _____________________________
Suzanne Boland, Clerk Chris Nichols, Mayor
Introduced:
Adopted:
