New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S441

Introduced
1/9/24  

Caption

Includes value of certain properties exempt from taxation in valuation used to calculate State school aid.

Impact

By including the valuation of exempt properties in the State school aid calculations, SB 441 aims to create a fairer funding structure for school districts. The legislation responds to concerns that districts with a high amount of exempt property could systematically receive more State aid at the expense of others. This change is expected to level the playing field for districts with fewer exemptions and might require significant adjustments in funding strategies both at the local and state levels.

Summary

Senate Bill 441 addresses the calculation of State aid to school districts by including the value of certain properties that are exempt from taxation. Currently, the value of such properties, as defined under the 'Long Term Tax Exemption Law,' is excluded from the calculations used to determine a district's capacity to generate local revenue, which in turn affects the level of State aid received. This bill seeks to amend that calculation, potentially increasing the financial resources available to districts that include exempt properties within their jurisdiction and creating a more equitable distribution of State school aid.

Contention

The introduction of SB 441 could generate debate among stakeholders, including legislators, school districts, and communities. Supporters argue that this change is necessary for equitable school funding, while opponents may express concerns regarding the potential repercussions on local taxation and how these adjustments might impact current fiscal responsibilities. Additionally, there could be opposition from regions heavily reliant on tax-exempt properties, who may fear that alterations to the funding formula could diminish their financial resources and lead to budget constraints in education.

Companion Bills

NJ S110

Carry Over Includes value of certain properties exempt from taxation in valuation used to calculate State school aid.

NJ A3392

Carry Over Includes value of certain properties exempt from taxation in valuation used to calculate State school aid.

Similar Bills

NJ A3392

Includes value of certain properties exempt from taxation in valuation used to calculate State school aid.

NJ S110

Includes value of certain properties exempt from taxation in valuation used to calculate State school aid.

NJ S2959

Requires second enrollment count for determining State school aid.

NJ A4049

Requires second enrollment count for determining State school aid.

NJ A4086

Provides additional State school aid to school districts experiencing enrollment increases due to conversion of age-restricted housing developments to non-restricted developments.

NJ S1636

Provides additional State school aid to school districts experiencing enrollment increases due to conversion of age-restricted housing developments to non-restricted developments.

NJ S2880

Provides additional State school aid to school districts experiencing enrollment increases due to conversion of age-restricted housing developments to non-restricted developments.

NJ A4161

Establishes Stabilized School Budget Aid Grant Program to restore certain portions of State school aid reductions; permits certain school districts to exceed tax levy growth limitation in 2024-2025 school year; appropriates $44.7 million.