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