New Jersey Statutes Title 54. Taxation 54 § 4-3.32

The governing body of each municipality, by appropriate resolution, may return all taxes collected on property which would have been exempt had proper claim in writing been made therefor in the manner provided by P.L.1948, c. 259 (C.54:4-3.30 et seq.).  The governing body of each municipality, by appropriate resolution, may also return to the veteran or the veteran's surviving spouse all property tax payments made since the time of the veteran's actual disability or since the time of the veteran's death.  No refunds shall be made under this section for any year or portion thereof prior to the effective date of P.L.1948, c. 259 (C.54:4-3.30 et seq.).