New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A128

Introduced
1/11/22  

Caption

Exempts certain water quality management structures, funded by certain federal and State grants, from real property taxation.

Impact

The bill aims to modify state tax law by exempting the assessed value of certified water quality management structures from annual property taxation. This measure is anticipated to incentivize property owners to maintain or invest in water quality management systems, which could ultimately contribute to enhanced environmental outcomes. The enactment of this legislation is likely to result in a decrease in overall revenue for municipalities; however, proponents argue this is a worthy trade-off for the potential environmental benefits associated with improved water quality.

Summary

Assembly Bill A128 seeks to provide a tax exemption for specific water quality management structures that are installed using federal or state grant funding. The bill defines a 'water quality management structure' as any physical installation designed to improve water quality, funded wholly or partially by grants from designated governmental agencies. This legislative initiative is designed to encourage the development and implementation of such structures by alleviating the financial burden associated with property taxes for property owners who invest in these improvements.

Contention

While the bill has garnered support from various stakeholders who view it as a step toward environmental stewardship, some concerns have been raised regarding the potential strain on municipal revenue. Critics express that exempting properties from taxes could lead to financial shortfalls for local governments, limiting their ability to fund essential services. Additionally, there may be apprehensions regarding the administrative burden placed on enforcing agencies tasked with certifying the water quality management structures and ensuring compliance with the exemption requirements.

Companion Bills

No companion bills found.

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