New Jersey-2010-S2201-Amended

An Act establishing the "Property Tax Levy Cap Task Force" to monitor the impact of changes to the levy cap and related issues.

Be It Enacted by the Senate and General Assembly of the State of New Jersey:

1. a. There is established a task force in, but not of, the Department of Community Affairs to be known as the "Property Tax Levy Cap Task Force." The task force shall consist of ¹[six] eight¹ members, two of whom shall be appointed by the Governor with the advice and consent of the Senate, ¹[two] three¹ of whom shall be appointed by the President of the Senate, one of whom shall be nominated by the Senate Minority Leader, ¹[two] three¹ of whom shall be appointed by the Speaker of the General Assembly, and one of whom shall be nominated by the Assembly Minority Leader.

b. In appointing the task force members, the appointing authorities shall select academic and other professionals, which may include persons also serving on the New Jersey Tax and Fiscal Policy Study Commission, who have knowledge and practical experience in economics, tax policy, implementation, practice, administration, and regulation and in governmental finance and fiscal management. No member shall be a nominee for, or hold, an elective office, or be an employee of a local unit, and no member shall be the head of a principal department of State government or hold cabinet-level rank.

c. The appointment of the members of the task force shall be made within 45 days of the effective date of P.L. , c. (C. ) (pending before the Legislature as this bill). The term of appointment shall be three years. The term of each member shall be deemed to commence on ¹[November] March¹ 1 of the calendar year of the appointment and shall expire on ¹[October 31] February 28¹ of the third calendar year thereafter. Each member of the task force shall serve for the term of the appointment and until a successor shall have been appointed and qualified. Any vacancy during a term shall be filled in the same manner as the original appointment but only for the balance of the unexpired term. Any member of the task force may be removed for cause by the Governor. The members shall serve without compensation, but shall be reimbursed for necessary expenses incurred in the performance of their duties, subject to the availability of funds therefor.

d. The task force shall organize as soon as may be practicable following the appointment of its members, to elect a chairperson, and to select a secretary, who need not be a member of the task force. The task force may formulate and adopt rules of procedure and operation in furtherance of its responsibilities. The task force may divide itself into such subcommittees as it deems necessary, which may include persons other than the members of the task force such as academics, government officers or professionals, and may enter into such cooperative arrangements with academic or research institutions, as it deems necessary to accomplish its purposes, subject to the availability of funds therefor. Persons serving on subcommittees other than members of the task force shall serve at the appointment of the chairperson and shall be non-voting participants in the subcommittee. The task force may meet and hold hearings at such places and times as it shall designate.

2. The task force shall monitor the impact of changes to the property tax levy cap on municipal finances and related issues, with attention given, but not limited to: the property tax burden, the structure and functions of county and municipal government, ¹and local school districts,¹ including all local taxing districts, the fiscal relationship between local governments, the allocation of service delivery responsibilities, and labor agreements reached between local units and collective bargaining entities.

The task force shall report on or before ¹[November] March¹ 1 of the third year next following the enactment of P.L. , c. (C. ) (pending before the Legislature as this bill) to the Governor and, pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1), to the Legislature summarizing its activities and setting forth the results of its studies, and making such recommendations of legal, administrative, and organizational changes as the task force determines are appropriate.

3. The task force shall be entitled to call to its assistance and avail itself of employees of the Legislative Services Commission, as well as the services of any employees of any State, county, or municipal department, board, bureau, commission, agency, or authority as it may require and as may be available to it for its purposes, and to contract for professional and consulting services, and employ any stenographic and clerical assistants, and incur traveling and other miscellaneous expenses as it may deem necessary, in order to perform its duties, and as may be within the limits of funds appropriated otherwise made available for its purposes.

4. The task force may request, and upon request, shall receive from the Attorney General of the State of New Jersey, all legal counsel and services necessary to carry out the purposes of the task force.

5. The task force may make use of existing studies, surveys, data, and other materials in possession of any State agency or authority, and such materials in the possession of any county, municipality, or political subdivision of the State, other than the records and files of the Director of the Division of Taxation that are confidential under R.S.54:50-8, but may direct the Director of the Division of Taxation to prepare for publication those statistics so classified as to prevent the identification of a particular report and the items thereof. Each State agency, authority, county, municipality, and political subdivision of the State shall make any information available to the commission as it may require to perform its responsibilities under this act.

6. This act shall take effect immediately and shall expire on ¹[November] March¹ 1 of the third year next following the year of enactment.