| Recommendations of the Governor's 1997 Property | | | | the next allocation cycle, develop COAH formula |
| Tax Commission that through August 2, 2001 have | | | | consistent with the State Plan.(No law, regulation or bill |
| been enacted by law or by regulation and those which | | | | has been forthcoming).4.7 Support state funding for |
| have had just bills introduced.Governor Whitman asked | | | | transportation, including mass transit, that meets local |
| the Property Tax Commission she created in 1997 to | | | | and regional needs.A. Bills Introduced1998-1999 |
| study the property tax problem in New Jersey and | | | | session:A 2330 Motor fuels tax, increase for |
| offer recommendations that would help county, school, | | | | transportation purposes |
| and municipal officials ease the burden of property | | | | A 2404 Petroleum gross receipt tax - Transportation |
| taxes on New Jersey residents.The 60 specific | | | | Trust Fund |
| recommendations of the Commission are listed in | | | | ACR96 Motor vehicle fuels tax - dedicate for |
| summary form below. Following the specific | | | | transportation funding |
| recommendation is a citation to the law, regulation or bill | | | | ACR124 Transportation funding - dedicate 1/2 cent |
| that followed or a statement that (No law, regulation or | | | | sales tax |
| bill has been forthcoming).It appears that after the 60 | | | | S1255 Motor fuels tax, increase for transportation |
| recommendations of the Governor's Property Tax | | | | purposes |
| Commission were issued in September of 1998, 11 | | | | SCR64 Motor vehicle fuels tax - dedicate for |
| recommendations had one or more bills introduced to | | | | transportation funding |
| implement them, 6 recommendations were | | | | SCR65 Motor fuels tax- repair State transportation |
| implemented by Executive Order No. 88, and one | | | | system |
| recommendation was implemented by a constitutional | | | | SCR67 Motor vehicle fuels tax - dedicate for |
| amendment.Chapter I1.1 Enact legislation that would | | | | transportation funding |
| allow municipal governments in urban aid-qualified | | | | A2984 County road project - eliminate State permit |
| communities to levy a parking, entertainment, or hotel | | | | fee |
| room tax for the purpose of providing direct tax relief | | | | A3628 State transportation system, improve local |
| to property taxpayers.(No law, regulation or bill has | | | | bridges |
| been forthcoming).Chapter II2.1 Establish a State | | | | S1610 Statewide Transportation and Local Bridge |
| program of financial assistance and incentives to | | | | Bond Act |
| encourage local governments and school districts to | | | | S1745 County road project - eliminate State permit |
| consolidate, regionalize, and implement new joint | | | | fee |
| services.P.L.1999, c.60, Regional Efficiency Aid Program | | | | S1848 Traffic control signals - DOT bear cost |
| (REDI). This program assists local governments and | | | | S2295 State transportation system, improve local |
| school districts with the study and implementation of | | | | bridges |
| shared service agreements and consolidation | | | | A95 Expand definition of Circle of Mobility |
| efforts.2.2 Link any program of incentives and financial | | | | S161 Expand definition of Circle of Mobility |
| assistance for consolidation, regionalization, and shared | | | | S194 NJT Corp., DOT property in lieu of tax payment |
| services directly to providing property tax relief for the | | | | A2343 Transportation Trust Fund Authority - increase |
| communities' residents.P.L.1999, c.61, Regional Efficiency | | | | spending cap |
| Aid Program (REAP). This program provides property | | | | A3567 Creates Local Bond Authority |
| tax credits directly to residents in those taxing districts | | | | S1609 Transportation Trust Fund Authority - increase |
| that have implemented regionalization and other cost | | | | spending cap2000-2001 session:A1673 Statewide |
| saving measures.2.3 Continue funding for the Joint | | | | Transportation; local bridge funds; $205 million |
| Service Incentive Grant Program, which provides | | | | A2348 Transportation Trust Fund projects - concerns |
| "seed money" to study or implement consolidation, and | | | | revenues |
| regional and shared service programs.The last time the | | | | A2541 21st Century Transportation Trust Fund |
| "Joint Services Incentive Aid" grant program was | | | | Extension |
| funded in the State Budget was for $500,000 in FY | | | | A2586 Congestions Relief/Transportation Trust Fund |
| 2000.2.4 Amend current statutes to provide, at local | | | | Act |
| option, that in instances of shared or merged services | | | | A2715 Transportation Trust Fund Authority - concerns |
| involving police, firefighters, and teachers, all contractual | | | | fund use |
| matters shall be subject to renegotiation with the | | | | A3010 Amends definition of Circle of Mobility |
| shared/merged service provider.(No law, regulation or | | | | A3188 Transportation Project Capital Fund - establish |
| bill has been forthcoming).2.5 Permit locally funded early | | | | A3350 Transportation district - concerns congestion |
| retirement incentives or added pension credit programs | | | | relief |
| for newly consolidated municipalities or new interlocal | | | | ACR18 Petroleum gross receipts tax - fund |
| service programs.P.L.1999, c.59, Permits local units to | | | | transportation |
| offer retirement or termination incentives to certain | | | | ACR40 Transportation funding - dedicate 1/2 cent of |
| employees affected by regionalization of services.2.6 | | | | sales tax |
| Permit local units to "opt out" of Civil Service for | | | | ACR115 Petroleum product tax - dedicate to |
| purposes of interlocal and shared service | | | | transportation |
| programs.A-258 of 00-01, Permits counties and | | | | S26 Motor fuels tax, increase for transportation |
| municipalities to withdraw from civil service for | | | | purposes |
| purposes of interlocal and shared service programs.2.7 | | | | S705 Traffic control signals - DOT bear cost |
| Direct all State agencies to conduct a review of their | | | | S1488 Expand definition of Circle of Mobility |
| rules and program requirements to identify those that | | | | SCR7 Motor vehicle fuels tax - dedicate for |
| restrict local shared efforts or cooperative | | | | transportation funding |
| activity.Executive Order 88.2.8 Administratively provide | | | | SCR35 Motor vehicle fuels tax - repair State |
| that appointment of a joint municipal court judge shall | | | | transportation system |
| be by the Governor based upon nominations made by | | | | A444 Create Highway Corridor Redevelopment |
| the municipalities operating the joint municipal court.(No | | | | Zone Comm. |
| law, regulation or bill has been forthcoming).2.9 Enact | | | | A785 County road project - eliminate State permit |
| legislation to permit county governments and approved | | | | fee |
| local cooperative pricing systems to establish | | | | A2587 1999 Statewide Transportation/Local Bridge |
| programs similar to the State's open-ended | | | | Fund; $150 million |
| contracts.(No law, regulation or bill has been | | | | A3181 Road repair grants - State, county, mun.; $45 |
| forthcoming).2.10 Provide clear statutory authority for | | | | million |
| counties to serve as facilitators of intermunicipal joint | | | | A3286 Statewide Transportation, local bridge fund; |
| service efforts. Along with legislative authority, provide | | | | $145 million |
| limited financial assistance to help counties establish | | | | A3496 Local Bridge Bond Act of 2001 |
| offices of shared service facilitation.(No law, regulation | | | | S813 State transportation system, improve local |
| or bill has been forthcoming).2.11 Statutorily require | | | | bridges |
| regular (at least annual) meetings between the | | | | S1528 1999 Statewide Transportation/Local Bridge |
| governing bodies of adjoining municipalities, and | | | | Fund; $150 million |
| between municipal officials and those of local school | | | | S2106 Road maintenance, repairs - county, mun. $20 |
| districts, authorities, and fire districts to discuss cost- | | | | million |
| saving efforts and possible shared services.A-544 of | | | | A3502 Concerns South New Jersey Light Rail Transit |
| 2000, Provides for annual meetings between school | | | | system |
| boards and municipal governing bodies to discuss | | | | AR147 Local participation in RR Operations Act |
| finances.2.12 Direct State agencies, including the Local | | | | AR157 Mass transit - DOT alleviate congestion |
| Government Budget Review Program, to make | | | | S239 Expands definition of Circle of Mobility |
| personnel available upon request to assist local officials | | | | A1189 Creates Local Bond Authority |
| with planning new interlocal activities and evaluating the | | | | A3010 Amends definition of Circle of MobilityB. Laws |
| feasibility of shared service programs.Executive Order | | | | EnactedP.L. 1999, c.181 Bridge Rehabilitation and |
| 88.2.13 Encourage local governments and school | | | | Improvement Bond Act |
| districts to make greater use of public-private efforts | | | | P.L. 1999, c.147 Increase spending cap for the |
| and the services available from non-profit | | | | Transportation Trust Fund Authority |
| organizations to help develop and implement regional | | | | P.L. 2000, c. 11 Appropriates $205 million from 1999 |
| and shared service efforts.(No law, regulation or bill has | | | | Statewide Transportation and Local Bridge Fund |
| been forthcoming).2.14 Establish a statutory budget cap | | | | P.L. 2000, c.59 Expands definition of Circle of Mobility |
| exemption for interlocal service agreements. Provide a | | | | P.L. 2000, c.73 Congestion Relief and Transportation |
| positive cap base adjustment to reflect a fixed | | | | Trust Fund Renewal Act |
| amount of the interlocal appropriation as an | | | | P.L. 2000, c.155 Appropriates $205 million from 1999 |
| inducement to establish shared service programs.(No | | | | Statewide Transportation and Local Bridge Fund |
| law, regulation or bill has been forthcoming).2.15 Revise | | | | P.L. 2000, c.53 FY 2001 Appropriations Act; |
| the local budget law to permit budget transfers at any | | | | appropriates $900 million from Transportation Trust |
| time during the budget year to fund new interlocal | | | | Fund for various State and local transportation |
| service agreements.(No law, regulation or bill has been | | | | projects |
| forthcoming).2.16 Assume the costs of the county | | | | P.L. 1999, c.138 FY 2000 Appropriations Act; |
| prosecutors' offices and the costs of providing court | | | | appropriates $900 million from Transportation Trust |
| facilities, including construction costs.S-505 of 00-01, | | | | Fund for various State and local transportation |
| Requires State to reimburse counties for costs of | | | | projects |
| county prosecutors offices.A-1360 of 00-01, State | | | | P.L. 1998, c.45 FY 1999 Appropriations Act; |
| assumption of county prosecutorial office | | | | appropriates $700 million from Transportation Trust |
| costs.S-2220 and A-3450 of 00-01, Creates the judicial | | | | Fund for various State and local transportation |
| and prosecutorial facilities construction assistance | | | | projects |
| act.2.17 Permit additional membership representation | | | | P.L. 1997, c.131 FY 1998 Appropriations Act; |
| from participants in joint meetings established under the | | | | appropriates $900 million from Transportation Trust |
| Consolidated Municipal Services Act, N.J.S.A. | | | | Fund for various State and local transportation |
| 40:48B.P.L.1999, c.58, Facilities consolidation of | | | | projects4.8 Support a stable source of funding for |
| municipalities and municipal services.2.18 Condition | | | | open space and farmland preservation.On November |
| financial assistance or State aid upon participation in | | | | 3, 1998, New Jersey's voters passed Public Question |
| shared or regional service activities.P.L.1999, Chapter | | | | No. 1. Article 8, Sec. 2. para. 7 of State Constitution |
| 156, Concerns special municipal aid and extraordinary | | | | dedicates $98 million in sales tax revenues for open |
| municipal aid and conditions aid, in part, on a | | | | space, farmland, and historic preservation.Chapter V5.1 |
| municipality's opting for shared or regionalized | | | | Establish a county-based assessment structure with |
| services.2.19 Amend the Municipal Consolidation Act to | | | | strong State oversight and involvement to provide an |
| reduce the number of petition signatures.P.L.1999, | | | | environment conducive to ongoing assessment |
| Chapter 58, implements recommendations of Property | | | | equity.(No law, regulation or bill has been |
| Tax Commission.2.20 Amend the Municipal | | | | forthcoming).5.2 Mandate more frequent updates of |
| Consolidation Act to permit the creation of a municipal | | | | assessment values by requiring assessors to use |
| consolidation study commission by ordinance of the | | | | State-approved computer software.(No law, regulation |
| local governing bodies without the need for a ratifying | | | | or bill has been forthcoming). However, see A-641 and |
| referendum in each municipalityP.L.1999, Chapter 58, | | | | S-995 of 00-01, that creates a "Task Force to Study |
| implements recommendations of Property Tax | | | | the Computer-Assisted Mass Appraisal of Real |
| Commission.2.21 Amend the Municipal Consolidation | | | | Property; appropriates $100,000.5.3 Establish a |
| Act to lengthen the time allotted for filing the study | | | | schedule for property visitation.(No law, regulation or bill |
| commission's final report to at least no later than Labor | | | | has been forthcoming).5.4 Improve guidelines for |
| Day (rather than nine months after the election of the | | | | assessment uniformity.(No law, regulation or bill has |
| consolidation study commission). Consideration should | | | | been forthcoming).5.5 Create a State-funded program |
| be given to provide for a permissive extension (up to a | | | | to absorb increases in the local property tax burden |
| maximum of one year), if desired by the | | | | for a fixed period of time.(No law, regulation or bill has |
| commission.P.L.1999, Chapter 58, implements | | | | been forthcoming).5.6 Guarantee the promised State |
| recommendations of Property Tax Commission.2.22 | | | | incentive funding for the full five-year period, once local |
| Eliminate the commission's six month preliminary report | | | | units agree to merge.(No law, regulation or bill has been |
| and the Department of Community Affairs' eight | | | | forthcoming).5.7 Provide State funding to "hold |
| month evaluative review of that report.P.L.1999, | | | | harmless" local units that experienced a reduction in |
| Chapter 58, implements recommendations of Property | | | | overall State aid funding as a result of the |
| Tax Commission.Chapter III3.1 Implement the | | | | consolidation.(No law, regulation or bill has been |
| recommendations of the New Jersey Regionalization | | | | forthcoming).5.8 Require municipalities participating in |
| Advisory Panel's January, 1998 report.(No law, | | | | mergers to conduct and complete a revaluation prior |
| regulation or bill has been forthcoming).3.2 Revise the | | | | to consolidation.(No law, regulation or bill has been |
| funding mechanism for regional school districts to | | | | forthcoming).5.9 Provide State funding of the |
| eliminate cost inequities and permit equal sharing of the | | | | revaluation relief credits that municipalities are permitted |
| benefits and cost savings possible from | | | | to offer property taxpayers under the Revaluation |
| regionalization.A-511 and S-128 of 00-01, Provides | | | | Relief Act of 1993.(No law, regulation or bill has been |
| supplemental State aid to certain regional school district | | | | forthcoming).5.10 Use financial incentives and |
| constituent municipalities to offset any tax increase | | | | disincentives to encourage participation when there is |
| associated with regionalization.3.3 Direct the | | | | only a small discrepancy between taxpayer |
| Commissioner of Education to develop a program to | | | | assessments and current market values.(No law, |
| maintain and enhance local control of individual schools | | | | regulation or bill has been forthcoming).Chapter VI6.1 |
| when districts regionalize.(No law, regulation or bill has | | | | Fund an independent statewide analysis of the equity |
| been forthcoming).3.4 Keep authority and control over | | | | issues surrounding "circuit breakers" established along |
| certain school-related functions now exercised by the | | | | intergenerational lines and withhold new programs until |
| local boards of education at the sub-regional level | | | | completion of that study. (No law, regulation or bill has |
| when school districts regionalize.(No law, regulation or | | | | been forthcoming).6.2 Enact Governor Whitman's |
| bill has been forthcoming).3.5 Direct the Commissioner | | | | proposed legislation that would move local school |
| of Education to develop regional and shared service | | | | board member elections to the November general |
| models for administrative and support | | | | election.A-1721 of 2000, Provides for the election of |
| functions.Executive Order 88.3.6 Conduct studies to | | | | school board members at November general |
| identify and develop models of shared administrative | | | | election.6.3 Amend state law (C. 40A:10-52) to remove |
| and management positions.Executive Order 88.3.7 Help | | | | the barrier prohibiting municipalities and school districts |
| the county superintendents' offices facilitate efforts to | | | | from joining together for the purpose of providing joint |
| implement inter-district and joint pupil transportation | | | | health insurance.(No law, regulation or bill has been |
| services.(No law, regulation or bill has been | | | | forthcoming).6.4 Extend the open enrollment period |
| forthcoming).3.8 Direct the Department of Education | | | | indefinitely for municipalities wishing to enter the State |
| and the Department of Community Affairs to work | | | | Health Benefits Program (SHBP).(No law, regulation or |
| jointly to encourage interlocal efforts between school | | | | bill has been forthcoming).6.5 Develop a mechanism |
| districts and municipalities.Executive Order 88.3.9 | | | | which permits and encourages adjacent municipalities |
| Research and study current use of shared and | | | | to share the ratables derived from new development |
| regional approaches to general education and | | | | with regional impacts beyond the borders of the host |
| administrative services by local districts to identify | | | | municipality.(No law, regulation or bill has been |
| suitable models.Executive Order 88.3.10 Help increase | | | | forthcoming).6.6 Enact legislation that will establish a |
| parents' and residents' involvement in the educational | | | | system of multiple jurisdictional bargaining for public |
| process and the affairs of neighborhood schools.(No | | | | employees on a county, regional, or statewide |
| law, regulation or bill has been forthcoming).Chapter | | | | basis.(No law, regulation or bill has been forthcoming).6.7 |
| IV4.1 Prepare a guidebook for municipalities and | | | | Enact legislation that will limit the annual growth in public |
| counties to determine the true costs and benefits of | | | | employee salaries to the rate of inflation as measured |
| development, including an "Economic Analysis | | | | by the consumer price index for the New York and |
| Worksheet" and techniques for implementation.(No law, | | | | Philadelphia areas.(No law, regulation or bill has been |
| regulation or bill has been forthcoming).4.2 Provide | | | | forthcoming).6.8 Examine the effectiveness of existing |
| planning board members with tools for understanding | | | | caps on budgets that contribute to property taxes.(No |
| the costs and benefits of development and land | | | | law, regulation or bill has been forthcoming).6.9 Examine |
| preservation and provide financial and technical | | | | the question of seeking voter approval of all budgets |
| assistance to strengthen local planning.(No law, | | | | that contribute to property taxes.ACR-80 of 2000, |
| regulation or bill has been forthcoming).4.3 Enable | | | | Proposed constitutional amendment requiring voter |
| municipalities to enact "timed growth" ordinances that | | | | approval for any new tax or tax increase by any |
| advance the State Plan, as a tool to control property | | | | governmental unit.Biography: Gerald 'Jerry' Dowgin |
| taxes.A-426 and S-601 and A-3269 of 00-01, | | | | "The Property Tax Doctor" and the author of the |
| Authorizes timed-growth ordinances under "Municipal | | | | Homeowner's Assessment Review Guide ( a former |
| Land Use Law."A-3269 and S-496 of 00-01, | | | | tax assessor worked in the field of public finance at |
| Authorizes adoption of timed-growth ordinances by | | | | the State and local levels in New Jersey for more than |
| municipalities.4.4 Support the use of impact fees to | | | | three decades until his retirement in 2001. As a |
| mitigate the cost of new development by providing | | | | Supervising Tax Analyst in the Office of Research |
| additional revenue for schools, emergency services, | | | | and Statistics in the Division of Taxation in the New |
| and parks in areas that promote compact | | | | Jersey Department of Treasury he worked principally |
| development.A-1712 of 00-01, Authorizes assessment | | | | on local property tax issues. Then he joined the Office |
| of development impact fees by municipalities.4.5 | | | | of Legislative Services (OLS) in 1983 and served as |
| Support the State Plan's use by municipalities, counties, | | | | the Secretary to the New Jersey Property Tax |
| and State agencies as a means of holding down | | | | Assessment Study Commission for four years. While |
| property taxes.(No law, regulation or bill has been | | | | working in the OLS, Local Government Section he |
| forthcoming), but DCA indicates it supports the State | | | | researched, drafted, and estimated the cost of the |
| Plan's use by municipalities, counties, and State | | | | Senior Property Tax Freeze Bill which was signed |
| agencies as a means of holding down property | | | | onto law and worked on legislation that became law |
| taxes.4.6 Amend Council on Affordable Housing | | | | that virtually stopped the tax assessment practice of |
| (COAH) regulations to ensure that practices do not | | | | "Spot Assessments" in New Jersey that had treated |
| initiate a development cycle or a ratables chase. For | | | | many property taxpayers unfairly. |