New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1062

Introduced
1/11/22  

Caption

Adds to property tax levy cap exclusions increases in flood insurance premiums.

Impact

The exclusions allowed by A1062 are contingent upon whether a local unit possesses flood insurance and the duration since the federal flood maps were updated. In the first year after changes, municipalities with existing flood insurance can exclude any flood insurance premium increases that exceed two percent from the previous year's premium. Conversely, local governments lacking flood insurance can exclude the entire initial premium cost incurred in the same year. Additionally, for the subsequent three years following federal map changes, either category of local units can exclude increases above the two percent threshold from their tax levy calculation.

Summary

Assembly Bill A1062 introduces amendments to the calculation of property tax levy caps for local governments in New Jersey, specifically addressing increases in flood insurance premiums related to changes in federal flood insurance maps. The bill seeks to provide a mechanism for local units of government to exclude certain flood insurance premium increases from their cap on property tax levies. By allowing these exclusions, the bill aims to ease the financial burden that local governments may experience following significant changes to the flood insurance maps, which can result in increased insurance costs.

Conclusion

A1062, therefore, represents an effort to accommodate the financial challenges posed by evolving federal flood insurance requirements, while also recognizing the need for local governments to adapt to changing environmental conditions. The bill's immediate enactment upon approval signifies a responsiveness to flood-related challenges faced across New Jersey, illustrating the interplay between state legislation and local governance in managing disaster-related financial impacts.

Contention

Supporters of the bill argue that these provisions are vital for enabling local governments to manage sudden increases in insurance costs without compromising their financial stability or the quality of services provided to residents. However, potential opposition may arise from those concerned about the implications of tax cap exclusions, fearing it could lead to long-term budgetary constraints or affect funding for other essential services. The debate may center around the balance between providing relief for increased insurance rates and maintaining adequate funding for local government functions.

Companion Bills

NJ S747

Same As Adds to property tax levy cap exclusions increases in flood insurance premiums.

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