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Bill > S3310


NJ S3310

NJ S3310
Caps State use portion of energy tax revenues and ensures balance of such revenues are paid annually as municipal aid.


summary

Introduced
02/05/2026
In Committee
02/05/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill limits the amount of annual energy tax revenues that the State may retain as general State revenue to the amount the State budget "skimmed" in fiscal year 1998, or $403 million. The remaining balance must be paid out annually to municipalities so as to provide for enhanced property tax relief. In so doing, the bill ensures that, unlike in some years past, New Jersey's municipalities are not shortchanged when energy-sector tax collections grow. The State and its municipalities share energy tax revenues. Recent State budgets have routinely shifted the allocation formula in the State's favor by holding the municipal share flat and apportioning to the State all the revenue growth. The bill breaks this abusive pattern by mandating that the State cannot retain more than the $403 million per year that it "skimmed" in fiscal year 1998 and that any excess amounts are disbursed to municipalities in proportion to each municipality's prior year State aid distribution from this source. The table below illustrates the allocation of annual energy tax revenues between the State and its municipalities under current law. Energy Tax Revenue Allocation between State and Municipalities Fiscal YearState Use PortionMunicipal Aid1998$403,000,000 (Bill's Cap)$740,000,0002008$948,000,000$789,000,0002009$926,000,000$789,000,0002010$844,000,000$789,000,0002011$841,000,000$789,000,0002012$389,000,000$789,000,0002013$436,000,000$789,000,0002014$337,000,000$789,000,0002015$470,300,000$789,000,0002016$187,000,000$789,000,0002017 est.$304,600,000$789,000,0002018 est.$328,400,000$789,000,000

AI Summary

This bill establishes a cap on the amount of energy tax revenues the State can keep, limiting it to $403 million annually, which is the amount the State "skimmed" (retained) in fiscal year 1998. Any energy tax revenue collected above this cap must be distributed annually to municipalities as municipal aid, intended to provide property tax relief and ensure that local governments are not shortchanged when these tax collections increase, a practice that has occurred in past years where the State retained revenue growth while municipal shares remained flat. The bill also mandates that the full amount credited to the "Energy Tax Receipts Property Tax Relief Fund" be appropriated and distributed to municipalities starting in fiscal year 2019, and it repeals a previous section of law related to this fund.

Committee Categories

Housing and Urban Affairs

Sponsors (2)

Last Action

Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee (on 02/05/2026)

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