New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1107

Introduced
1/9/24  

Caption

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

Impact

The introduction of A1107 will significantly impact state laws regarding property tax exemptions. By altering the revenue-sharing structure, the bill enables school districts to receive a portion of PILOTs that were previously retained entirely by municipalities. This shift is intended to bridge the funding gap faced by many schools, particularly in areas experiencing urban development but lacking adequate resources to accommodate the inflow of new residents and students. Additionally, the bill requires municipal governing bodies to inform local educational stakeholders about proposed tax exemptions, fostering collaboration between municipalities and school districts.

Summary

Assembly Bill A1107 requires municipalities in New Jersey to share specific payments in lieu of property taxes (PILOTs) with local school districts. This requirement aims to ensure that the financial benefits derived from urban renewal and property tax exemptions directly support educational institutions. The bill mandates that when an urban renewal entity applies for a long-term property tax exemption, it must submit its application details to the county and school districts, as well as the Director of the Division of Local Government Services, thereby enhancing transparency in the approval process.

Contention

While the bill is seen as a progressive step toward equitable funding for schools affected by urban renewal, it has generated some contention. Critics argue that mandating municipalities to share these payments could limit their financial flexibility, especially in budgeting for community needs. Additionally, concerns have been raised about the administrative burden this bill places on municipalities, given the increased reporting requirements and obligations to school districts. Proponents of the bill assert that the long-term benefits to educational funding and accountability outweigh these concerns.

Companion Bills

NJ S3915

Same As Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NJ A971

Carry Over Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

Similar Bills

NJ A971

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NJ S3915

Requires municipalities to share certain payments in lieu of property taxes with school districts; informs counties, school districts, and DCA of certain information related to property tax exemptions and abatements.

NJ S1210

Limits amount of real property that may be exempt from property taxation under "Long Term Tax Exemption Law."

NJ S2110

Limits amount of real property that may be exempt from property taxation under "Long Term Tax Exemption Law."

NJ S3247

Revises various provisions of law governing construction of school facilities projects and operations of New Jersey Schools Development Authority; establishes "Charter School and Renaissance School Project Facilities Loan Program" in EDA.

NJ A4496

Revises various provisions of law governing construction of school facilities projects and operations of New Jersey Schools Development Authority; establishes "Charter School and Renaissance School Project Facilities Loan Program" in EDA.

NJ S3787

Requires municipal tax collectors who obtain payments in lieu of taxes under "Long Term Tax Exemption Law" to transmit county portion directly to county.

NJ A2163

Prohibits exemption of school purposes property taxes under "Long Term Tax Exemption Law."