New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S1926

Introduced
1/9/24  

Caption

Caps State use portion of energy tax revenues and ensures balance of such revenues are paid annually as municipal aid.

Impact

Implementing S1926 would lead to significant changes in how energy tax revenues are distributed between the state and its municipalities. By fixing the state's retention at $403 million per year, municipalities would receive a guaranteed portion of the growth in energy tax revenues which they have been historically shortchanged on. The bill mandates that the remaining balance of the tax revenues be distributed among municipalities based on their prior year's state aid distribution, providing them enhanced property tax relief and a more stable financial environment.

Summary

Senate Bill 1926 aims to cap the amount of annual energy tax revenue that the State of New Jersey can retain for its general revenue and ensure that any additional funds are allocated to municipalities for property tax relief. Specifically, the bill positions the cap at the level the state budget skimmed in fiscal year 1998, which amounts to $403 million. This measure intends to correct past practices where the state retained more revenue as it increased, thereby limiting financial support to local municipalities during periods of rising tax collections from the energy sector.

Contention

Notably, the passage of this bill may prompt discussions around state-local government relations, particularly with respect to local fiscal autonomy. Proponents argue the necessity of preventing the 'skimming' of funds that limit municipalities' financial capabilities to provide necessary services. However, opposing voices may raise concerns that such caps could lead to potential budget constraints for the state, impacting overall state-funded programs. Furthermore, there could be apprehensions regarding whether the allocated funds to municipalities sufficiently address specific local financial needs, especially for those that may still rely heavily on state support.

Companion Bills

NJ A1736

Same As Caps State use portion of energy tax revenues and ensures balance of such revenues are paid annually as municipal aid.

NJ A719

Carry Over Caps State use portion of energy tax revenues and ensures balance of such revenues are paid annually as municipal aid.

NJ S1696

Carry Over Caps State use portion of energy tax revenues and ensures balance of such revenues are paid annually as municipal aid.

Similar Bills

NJ A2991

Increases distribution to municipalities from Energy Tax Receipts Property Tax Relief Fund over two years; prohibits anticipation of certain revenue in municipal budget; requires additional aid be subtracted from municipal property tax levy.

NJ S1387

Increases distribution to municipalities from Energy Tax Receipts Property Tax Relief Fund over two years; prohibits anticipation of certain revenue in municipal budget; requires additional aid be subtracted from municipal property tax levy.

NJ A2615

Increases distribution to municipalities from Energy Tax Receipts Property Tax Relief Fund over five years to restore municipal aid reductions; requires additional aid to be subtracted from municipal property tax levy.

NJ A1498

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

NJ S1662

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

CA AB856

Sales and Use Tax: exemptions: manufacturing.

NV SB418

Revises provisions relating to the collection of delinquent contributions by the Public Employees' Retirement System. (BDR 23-601)

OH HB26

Enact Protecting Ohio Communities Act