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Bill > A3216
NJ A3216
NJ A3216Requires taxation as real property of improvements on publicly owned real property used for purpose and protection of public water supply.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill would subject improvements, including buildings, dams, or other structures, located on land owned by counties, municipalities, and other municipal and public agencies of the State used for the purpose and for the protection of a public water supply, to taxation as real property by the municipality in which those improvements are located. The purpose of the bill is to provide property tax relief to municipalities in which publicly owned watershed land is located. Under current law, the land itself is subject to property taxation, but buildings or other improvements are not. However, improvements on privately owned watershed property are subject to property taxation. This bill would allow municipalities in which publicly owned watershed property is located to tax improvements thereon in the same manner as improvements on privately owned watershed land are taxed.
AI Summary
This bill would require that buildings, dams, or other structures, referred to as "improvements," located on land owned by counties, municipalities, or other public agencies and used for a public water supply be taxed as real property by the municipality where they are located. Currently, while the land itself is taxed, these improvements on publicly owned land are not, even though similar improvements on privately owned land are taxed. This change aims to provide property tax relief to municipalities that have publicly owned watershed land within their borders.
Committee Categories
Agriculture and Natural Resources
Sponsors (2)
Last Action
Introduced, Referred to Assembly Environment and Solid Waste Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A3216 |
| BillText | https://pub.njleg.gov/Bills/2026/A3500/3216_I1.HTM |
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