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