Recommendations Of New Jersey's 1997 Property Tax Commission

Recommendations of the Governor's 1997Council on Affordable Housing (COAH) regulations
Property Tax Commission that through August 2,to ensure that practices do not initiate a
2001 have been enacted by law or by regulationdevelopment cycle or a ratables chase. For the
and those which have had just billsnext allocation cycle, develop COAH formula
introduced.Governor Whitman asked the Propertyconsistent with the State Plan.(No law, regulation
Tax Commission she created in 1997 to studyor bill has been forthcoming).4.7 Support state
the property tax problem in New Jersey andfunding for transportation, including mass transit,
offer recommendations that would help county,that meets local and regional needs.A. Bills
school, and municipal officials ease the burden ofIntroduced1998-1999 session:A 2330 Motor fuels
property taxes on New Jersey residents.The 60tax, increase for transportation purposes
specific recommendations of the Commission areA 2404 Petroleum gross receipt tax -
listed in summary form below. Following theTransportation Trust Fund
specific recommendation is a citation to the law,ACR96 Motor vehicle fuels tax - dedicate for
regulation or bill that followed or a statement thattransportation funding
(No law, regulation or bill has been forthcoming).ItACR124 Transportation funding - dedicate 1/2
appears that after the 60 recommendations ofcent sales tax
the Governor's Property Tax Commission wereS1255 Motor fuels tax, increase for
issued in September of 1998, 11transportation purposes
recommendations had one or more bills introducedSCR64 Motor vehicle fuels tax - dedicate for
to implement them, 6 recommendations weretransportation funding
implemented by Executive Order No. 88, and oneSCR65 Motor fuels tax- repair State
recommendation was implemented by atransportation system
constitutional amendment.Chapter I1.1 EnactSCR67 Motor vehicle fuels tax - dedicate for
legislation that would allow municipal governmentstransportation funding
in urban aid-qualified communities to levy aA2984 County road project - eliminate State
parking, entertainment, or hotel room tax for thepermit fee
purpose of providing direct tax relief to propertyA3628 State transportation system, improve
taxpayers.(No law, regulation or bill has beenlocal bridges
forthcoming).Chapter II2.1 Establish a StateS1610 Statewide Transportation and Local Bridge
program of financial assistance and incentives toBond Act
encourage local governments and school districtsS1745 County road project - eliminate State
to consolidate, regionalize, and implement newpermit fee
joint services.P.L.1999, c.60, Regional Efficiency AidS1848 Traffic control signals - DOT bear cost
Program (REDI). This program assists localS2295 State transportation system, improve
governments and school districts with the studylocal bridges
and implementation of shared service agreementsA95 Expand definition of Circle of Mobility
and consolidation efforts.2.2 Link any program ofS161 Expand definition of Circle of Mobility
incentives and financial assistance for consolidation,S194 NJT Corp., DOT property in lieu of tax
regionalization, and shared services directly topayment
providing property tax relief for the communities'A2343 Transportation Trust Fund Authority -
residents.P.L.1999, c.61, Regional Efficiency Aidincrease spending cap
Program (REAP). This program provides propertyA3567 Creates Local Bond Authority
tax credits directly to residents in those taxingS1609 Transportation Trust Fund Authority -
districts that have implemented regionalization andincrease spending cap2000-2001 session:A1673
other cost saving measures.2.3 Continue fundingStatewide Transportation; local bridge funds; $205
for the Joint Service Incentive Grant Program,million
which provides "seed money" to study orA2348 Transportation Trust Fund projects -
implement consolidation, and regional and sharedconcerns revenues
service programs.The last time the "Joint ServicesA2541 21st Century Transportation Trust Fund
Incentive Aid" grant program was funded in theExtension
State Budget was for $500,000 in FY 2000.2.4A2586 Congestions Relief/Transportation Trust
Amend current statutes to provide, at localFund Act
option, that in instances of shared or mergedA2715 Transportation Trust Fund Authority -
services involving police, firefighters, and teachers,concerns fund use
all contractual matters shall be subject toA3010 Amends definition of Circle of Mobility
renegotiation with the shared/merged serviceA3188 Transportation Project Capital Fund -
provider.(No law, regulation or bill has beenestablish
forthcoming).2.5 Permit locally funded earlyA3350 Transportation district - concerns
retirement incentives or added pension creditcongestion relief
programs for newly consolidated municipalities orACR18 Petroleum gross receipts tax - fund
new interlocal service programs.P.L.1999, c.59,transportation
Permits local units to offer retirement orACR40 Transportation funding - dedicate 1/2
termination incentives to certain employeescent of sales tax
affected by regionalization of services.2.6 PermitACR115 Petroleum product tax - dedicate to
local units to "opt out" of Civil Service fortransportation
purposes of interlocal and shared serviceS26 Motor fuels tax, increase for transportation
programs.A-258 of 00-01, Permits counties andpurposes
municipalities to withdraw from civil service forS705 Traffic control signals - DOT bear cost
purposes of interlocal and shared serviceS1488 Expand definition of Circle of Mobility
programs.2.7 Direct all State agencies to conductSCR7 Motor vehicle fuels tax - dedicate for
a review of their rules and program requirementstransportation funding
to identify those that restrict local shared effortsSCR35 Motor vehicle fuels tax - repair State
or cooperative activity.Executive Order 88.2.8transportation system
Administratively provide that appointment of aA444 Create Highway Corridor Redevelopment
joint municipal court judge shall be by theZone Comm.
Governor based upon nominations made by theA785 County road project - eliminate State
municipalities operating the joint municipal court.(Nopermit fee
law, regulation or bill has been forthcoming).2.9A2587 1999 Statewide Transportation/Local
Enact legislation to permit county governmentsBridge Fund; $150 million
and approved local cooperative pricing systems toA3181 Road repair grants - State, county, mun.;
establish programs similar to the State's$45 million
open-ended contracts.(No law, regulation or bill hasA3286 Statewide Transportation, local bridge
been forthcoming).2.10 Provide clear statutoryfund; $145 million
authority for counties to serve as facilitators ofA3496 Local Bridge Bond Act of 2001
intermunicipal joint service efforts. Along withS813 State transportation system, improve local
legislative authority, provide limited financialbridges
assistance to help counties establish offices ofS1528 1999 Statewide Transportation/Local
shared service facilitation.(No law, regulation or billBridge Fund; $150 million
has been forthcoming).2.11 Statutorily requireS2106 Road maintenance, repairs - county, mun.
regular (at least annual) meetings between the$20 million
governing bodies of adjoining municipalities, andA3502 Concerns South New Jersey Light Rail
between municipal officials and those of localTransit system
school districts, authorities, and fire districts toAR147 Local participation in RR Operations Act
discuss cost- saving efforts and possible sharedAR157 Mass transit - DOT alleviate congestion
services.A-544 of 2000, Provides for annualS239 Expands definition of Circle of Mobility
meetings between school boards and municipalA1189 Creates Local Bond Authority
governing bodies to discuss finances.2.12 DirectA3010 Amends definition of Circle of MobilityB.
State agencies, including the Local GovernmentLaws EnactedP.L. 1999, c.181 Bridge Rehabilitation
Budget Review Program, to make personneland Improvement Bond Act
available upon request to assist local officials withP.L. 1999, c.147 Increase spending cap for the
planning new interlocal activities and evaluating theTransportation Trust Fund Authority
feasibility of shared service programs.ExecutiveP.L. 2000, c. 11 Appropriates $205 million from
Order 88.2.13 Encourage local governments and1999 Statewide Transportation and Local Bridge
school districts to make greater use ofFund
public-private efforts and the services availableP.L. 2000, c.59 Expands definition of Circle of
from non-profit organizations to help develop andMobility
implement regional and shared service efforts.(NoP.L. 2000, c.73 Congestion Relief and
law, regulation or bill has been forthcoming).2.14Transportation Trust Fund Renewal Act
Establish a statutory budget cap exemption forP.L. 2000, c.155 Appropriates $205 million from
interlocal service agreements. Provide a positive1999 Statewide Transportation and Local Bridge
cap base adjustment to reflect a fixed amount ofFund
the interlocal appropriation as an inducement toP.L. 2000, c.53 FY 2001 Appropriations Act;
establish shared service programs.(No law,appropriates $900 million from Transportation
regulation or bill has been forthcoming).2.15 ReviseTrust Fund for various State and local
the local budget law to permit budget transfers attransportation projects
any time during the budget year to fund newP.L. 1999, c.138 FY 2000 Appropriations Act;
interlocal service agreements.(No law, regulation orappropriates $900 million from Transportation
bill has been forthcoming).2.16 Assume the costsTrust Fund for various State and local
of the county prosecutors' offices and the coststransportation projects
of providing court facilities, including constructionP.L. 1998, c.45 FY 1999 Appropriations Act;
costs.S-505 of 00-01, Requires State to reimburseappropriates $700 million from Transportation
counties for costs of county prosecutorsTrust Fund for various State and local
offices.A-1360 of 00-01, State assumption oftransportation projects
county prosecutorial office costs.S-2220 andP.L. 1997, c.131 FY 1998 Appropriations Act;
A-3450 of 00-01, Creates the judicial andappropriates $900 million from Transportation
prosecutorial facilities construction assistanceTrust Fund for various State and local
act.2.17 Permit additional membershiptransportation projects4.8 Support a stable source
representation from participants in joint meetingsof funding for open space and farmland
established under the Consolidated Municipalpreservation.On November 3, 1998, New Jersey's
Services Act, N.J.S.A. 40:48B.P.L.1999, c.58,voters passed Public Question No. 1. Article 8, Sec.
Facilities consolidation of municipalities and municipal2. para. 7 of State Constitution dedicates $98
services.2.18 Condition financial assistance or Statemillion in sales tax revenues for open space,
aid upon participation in shared or regional servicefarmland, and historic preservation.Chapter V5.1
activities.P.L.1999, Chapter 156, Concerns specialEstablish a county-based assessment structure
municipal aid and extraordinary municipal aid andwith strong State oversight and involvement to
conditions aid, in part, on a municipality's opting forprovide an environment conducive to ongoing
shared or regionalized services.2.19 Amend theassessment equity.(No law, regulation or bill has
Municipal Consolidation Act to reduce the numberbeen forthcoming).5.2 Mandate more frequent
of petition signatures.P.L.1999, Chapter 58,updates of assessment values by requiring
implements recommendations of Property Taxassessors to use State-approved computer
Commission.2.20 Amend the Municipal Consolidationsoftware.(No law, regulation or bill has been
Act to permit the creation of a municipalforthcoming). However, see A-641 and S-995 of
consolidation study commission by ordinance of00-01, that creates a "Task Force to Study the
the local governing bodies without the need for aComputer-Assisted Mass Appraisal of Real
ratifying referendum in each municipalityP.L.1999,Property; appropriates $100,000.5.3 Establish a
Chapter 58, implements recommendations ofschedule for property visitation.(No law, regulation
Property Tax Commission.2.21 Amend theor bill has been forthcoming).5.4 Improve guidelines
Municipal Consolidation Act to lengthen the timefor assessment uniformity.(No law, regulation or bill
allotted for filing the study commission's finalhas been forthcoming).5.5 Create a State-funded
report to at least no later than Labor Day (ratherprogram to absorb increases in the local property
than nine months after the election of thetax burden for a fixed period of time.(No law,
consolidation study commission). Considerationregulation or bill has been forthcoming).5.6
should be given to provide for a permissiveGuarantee the promised State incentive funding
extension (up to a maximum of one year), iffor the full five-year period, once local units agree
desired by the commission.P.L.1999, Chapter 58,to merge.(No law, regulation or bill has been
implements recommendations of Property Taxforthcoming).5.7 Provide State funding to "hold
Commission.2.22 Eliminate the commission's sixharmless" local units that experienced a reduction
month preliminary report and the Department ofin overall State aid funding as a result of the
Community Affairs' eight month evaluative reviewconsolidation.(No law, regulation or bill has been
of that report.P.L.1999, Chapter 58, implementsforthcoming).5.8 Require municipalities participating
recommendations of Property Taxin mergers to conduct and complete a revaluation
Commission.Chapter III3.1 Implement theprior to consolidation.(No law, regulation or bill has
recommendations of the New Jerseybeen forthcoming).5.9 Provide State funding of the
Regionalization Advisory Panel's January, 1998revaluation relief credits that municipalities are
report.(No law, regulation or bill has beenpermitted to offer property taxpayers under the
forthcoming).3.2 Revise the funding mechanismRevaluation Relief Act of 1993.(No law, regulation
for regional school districts to eliminate costor bill has been forthcoming).5.10 Use financial
inequities and permit equal sharing of the benefitsincentives and disincentives to encourage
and cost savings possible fromparticipation when there is only a small
regionalization.A-511 and S-128 of 00-01, Providesdiscrepancy between taxpayer assessments and
supplemental State aid to certain regional schoolcurrent market values.(No law, regulation or bill has
district constituent municipalities to offset any taxbeen forthcoming).Chapter VI6.1 Fund an
increase associated with regionalization.3.3 Directindependent statewide analysis of the equity
the Commissioner of Education to develop aissues surrounding "circuit breakers" established
program to maintain and enhance local control ofalong intergenerational lines and withhold new
individual schools when districts regionalize.(No law,programs until completion of that study. (No law,
regulation or bill has been forthcoming).3.4 Keepregulation or bill has been forthcoming).6.2 Enact
authority and control over certain school-relatedGovernor Whitman's proposed legislation that
functions now exercised by the local boards ofwould move local school board member elections
education at the sub-regional level when schoolto the November general election.A-1721 of 2000,
districts regionalize.(No law, regulation or bill hasProvides for the election of school board
been forthcoming).3.5 Direct the Commissioner ofmembers at November general election.6.3
Education to develop regional and shared serviceAmend state law (C. 40A:10-52) to remove the
models for administrative and supportbarrier prohibiting municipalities and school districts
functions.Executive Order 88.3.6 Conduct studiesfrom joining together for the purpose of providing
to identify and develop models of sharedjoint health insurance.(No law, regulation or bill has
administrative and managementbeen forthcoming).6.4 Extend the open enrollment
positions.Executive Order 88.3.7 Help the countyperiod indefinitely for municipalities wishing to enter
superintendents' offices facilitate efforts tothe State Health Benefits Program (SHBP).(No law,
implement inter-district and joint pupilregulation or bill has been forthcoming).6.5 Develop
transportation services.(No law, regulation or billa mechanism which permits and encourages
has been forthcoming).3.8 Direct the Departmentadjacent municipalities to share the ratables
of Education and the Department of Communityderived from new development with regional
Affairs to work jointly to encourage interlocalimpacts beyond the borders of the host
efforts between school districts andmunicipality.(No law, regulation or bill has been
municipalities.Executive Order 88.3.9 Research andforthcoming).6.6 Enact legislation that will establish
study current use of shared and regionala system of multiple jurisdictional bargaining for
approaches to general education andpublic employees on a county, regional, or
administrative services by local districts to identifystatewide basis.(No law, regulation or bill has been
suitable models.Executive Order 88.3.10 Helpforthcoming).6.7 Enact legislation that will limit the
increase parents' and residents' involvement in theannual growth in public employee salaries to the
educational process and the affairs ofrate of inflation as measured by the consumer
neighborhood schools.(No law, regulation or bill hasprice index for the New York and Philadelphia
been forthcoming).Chapter IV4.1 Prepare aareas.(No law, regulation or bill has been
guidebook for municipalities and counties toforthcoming).6.8 Examine the effectiveness of
determine the true costs and benefits ofexisting caps on budgets that contribute to
development, including an "Economic Analysisproperty taxes.(No law, regulation or bill has been
Worksheet" and techniques for implementation.(Noforthcoming).6.9 Examine the question of seeking
law, regulation or bill has been forthcoming).4.2voter approval of all budgets that contribute to
Provide planning board members with tools forproperty taxes.ACR-80 of 2000, Proposed
understanding the costs and benefits ofconstitutional amendment requiring voter approval
development and land preservation and providefor any new tax or tax increase by any
financial and technical assistance to strengthengovernmental unit.Biography: Gerald 'Jerry' Dowgin
local planning.(No law, regulation or bill has been"The Property Tax Doctor" and the author of the
forthcoming).4.3 Enable municipalities to enactHomeowner's Assessment Review Guide ( a
"timed growth" ordinances that advance the Stateformer tax assessor worked in the field of public
Plan, as a tool to control property taxes.A-426finance at the State and local levels in New Jersey
and S-601 and A-3269 of 00-01, Authorizesfor more than three decades until his retirement
timed-growth ordinances under "Municipal Land Usein 2001. As a Supervising Tax Analyst in the
Law."A-3269 and S-496 of 00-01, AuthorizesOffice of Research and Statistics in the Division of
adoption of timed-growth ordinances byTaxation in the New Jersey Department of
municipalities.4.4 Support the use of impact feesTreasury he worked principally on local property
to mitigate the cost of new development bytax issues. Then he joined the Office of
providing additional revenue for schools,Legislative Services (OLS) in 1983 and served as
emergency services, and parks in areas thatthe Secretary to the New Jersey Property Tax
promote compact development.A-1712 of 00-01,Assessment Study Commission for four years.
Authorizes assessment of development impactWhile working in the OLS, Local Government
fees by municipalities.4.5 Support the State Plan'sSection he researched, drafted, and estimated the
use by municipalities, counties, and State agenciescost of the Senior Property Tax Freeze Bill which
as a means of holding down property taxes.(Nowas signed onto law and worked on legislation
law, regulation or bill has been forthcoming), butthat became law that virtually stopped the tax
DCA indicates it supports the State Plan's use byassessment practice of "Spot Assessments" in
municipalities, counties, and State agencies as aNew Jersey that had treated many property
means of holding down property taxes.4.6 Amendtaxpayers unfairly.