New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S3915

Introduced
11/18/24  

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 implications of S3915 on state laws are substantial. By requiring the sharing of PILOTs with school districts, the bill seeks to ensure that educational funding is more directly linked to developments that might otherwise escape taxation due to exemptions. This shift could create a more equitable distribution of tax burdens and benefits within the municipality, especially in areas benefitting from urban renewal projects. The increased requirement for notification and collaboration among municipal bodies is seen as a way to streamline the process while reducing friction between the different levels of local governance.

Summary

Senate Bill S3915 introduces significant changes to the regulations concerning payments in lieu of property taxes (PILOTs) and property tax exemptions for municipalities in New Jersey. The bill mandates that municipalities share certain PILOTs with school districts, which is intended to enhance funding for educational institutions that may be affected by urban renewal projects. Additionally, municipalities are required to notify county authorities, school districts, and the Department of Community Affairs (DCA) when considering property tax exemptions. This measure aims to improve transparency and accountability in the management of property tax revenues.

Contention

However, this bill is not without points of contention. Critics argue that the requirements might impose an additional administrative burden on municipalities, which could complicate existing processes for managing urban renewal projects and property tax exemptions. Supporters believe that ensuring schools receive appropriate funding from urban developments far outweighs these concerns. The ongoing debate centers on balancing transparency and collaboration with the efficiency of local governance structures.

Companion Bills

NJ A1107

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.

Previously Filed As

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 A1107

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 A3400

Requires municipalities comprised within regional school districts to share certain payments received in lieu of taxes with counties and regional school districts.

NJ A2094

Requires municipalities comprised within regional school districts to share certain payments received in lieu of taxes with counties and regional school districts.

NJ A211

Limits long term tax exemptions in municipalities with school districts receiving certain State school aid.

NJ A436

Limits long term tax exemptions in municipalities with school districts receiving certain State school aid.

NJ A2163

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

NJ A157

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

NJ A2206

Permits municipalities to issue two separate property tax bills to property taxpayers; requires fire districts, school districts, and county governments to share in burden of property assessment appeal refunds.

NJ A418

Permits municipalities to issue two separate property tax bills to property taxpayers; requires fire districts, school districts, and county governments to share in burden of property assessment appeal refunds.

Similar Bills

NJ A1107

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

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."