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Bill > A1336


NJ A1336

NJ A1336
Modifies procedure for fire districts to request exemption from property tax levy cap.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill modifies the procedure for fire district boards of commissioners to seek an exemption from the two percent property tax levy cap. Under current law, fire districts, along with municipalities, counties, and solid waste collection districts, are required to submit a public question to the legal voters residing in its territory to increase the amount to be raised by taxation by more than the allowable adjusted tax levy. The bill would allow fire districts to request approval from the Local Finance Board to increase the amount to be raised by taxation by more than the allowable adjusted tax levy. In the decision to approve or deny the board's request, Local Finance Board would be required to consider any changes in appropriations or revenues, or other circumstances, that warranted the fire district's request. Any decision of the Local Finance Board rejecting an increase to the tax levy cap would be final and conclusive for the fiscal year for which the request was made, and no appeal, review, or waiver application would be permitted.

AI Summary

This bill modifies the procedure for fire districts to request an exemption from the property tax levy cap, which limits how much more taxes can be collected each year. Currently, fire districts, like other local government entities, must ask voters to approve any tax increase exceeding the allowed limit through a public question on a ballot. However, this bill would allow fire district boards of commissioners to instead seek approval directly from the Local Finance Board, a state agency. When deciding whether to grant this request, the Local Finance Board must consider the reasons for the proposed increase, such as changes in spending or income. If the Local Finance Board denies the request, that decision will be final for that fiscal year, and the fire district cannot appeal or seek a waiver.

Committee Categories

Military Affairs and Security

Sponsors (2)

Last Action

Introduced, Referred to Assembly Public Safety and Preparedness Committee (on 01/13/2026)

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