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Bill > S441


NJ S441

NJ S441
Includes value of certain properties exempt from taxation in valuation used to calculate State school aid.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

Under current law, a school district's State aid is determined, in part, by the district's capacity to raise revenue locally, as measured by the community's equalized property valuation and aggregate income. In the case of property that is exempt from taxation under the "Long Term Tax Exemption Law," P.L.1991, c.431 (C.40A:20-1 et seq.), the value of the property is omitted from the calculation. This may lead a school district that is located in a municipality with exempt property to receive a greater amount of State aid at the expense of other districts. This bill requires that the value of property exempt from taxation under that law be included when determining a community's wealth for the purpose of determining State school aid.

AI Summary

This bill requires the value of property exempt from taxation under the "Long Term Tax Exemption Law" to be included when determining a community's wealth for the purpose of calculating state school aid. Under current law, the value of such exempt property is omitted from this calculation, which may lead school districts located in municipalities with exempt property to receive more state aid at the expense of other districts. The bill aims to ensure a more equitable distribution of state aid by incorporating the value of all property, including tax-exempt properties, when assessing a community's ability to raise revenue locally.

Committee Categories

Education

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Education Committee (on 01/09/2024)

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