New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S1120

Introduced
1/31/22  

Caption

"Corporate Disinvestment Property Tax Relief Act"; appropriates $13.5 million.

Impact

The implementation of this bill could significantly affect state laws by providing a structured form of relief specifically targeting municipalities impacted by corporate disinvestment. By establishing the 'Corporate Disinvestment Property Tax Relief Fund', the bill appropriates $13.5 million to be utilized for reducing local property tax levies. Moreover, the aid, determined by the difference in assessed valuations before and after a major business exit, will be distributed annually, thereby offering a calculated and potentially stabilizing financial resource for qualifying municipalities.

Summary

Senate Bill S1120, known as the 'Corporate Disinvestment Property Tax Relief Act', establishes a municipal aid program aimed at mitigating the property tax impact that municipalities face following the departure of major businesses. This act intends to support communities experiencing a downturn in their tax base due to corporate closures by providing financial assistance to eligible municipalities. To qualify for this aid, municipalities must demonstrate a decrease in their property tax valuation linked directly to the loss of a significant business entity, as defined by the bill's criteria.

Contention

While the bill is designed to provide necessary relief, it may generate discussions about state versus local control over tax policies. Some stakeholders may worry that such relief mechanisms could encourage businesses to relocate out of state, knowing there could be financial support for municipalities when they leave. Moreover, the reliance on state funding for local property tax relief may lead to debates regarding the sustainability and long-term viability of such fiscal support, potentially at odds with efforts to encourage business growth within New Jersey.

Companion Bills

No companion bills found.

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