[{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"State of New Fersep","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":1,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"DEPARTMENT OF COMMUNITY AFFAIRS\n101 Sout Broap Srreet","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":2,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"PO Box 803\nPuiu D. Murpry \u2018TRENTON, NJ 08625-0803 Lr. Governor Suita Y, OLIVER\nGovernor Commissioner\nORDER OF THE DIRECTOR","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":3,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"DIVISION OF LOCAL GOVERNMENT SERVICES","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":4,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"The ability of local governments to maintain continuity of operations and meet certain statutory\nand administrative deadlines has been negatively impacted during the COVID-19 pandemic. This\nincludes the ability of local units under calendar year budget cycles to complete their 2022 annual\naudits by their respective statutory deadlines. Pursuant to N.J.S.A. 40A:5-4, the deadline for\ncompletion of county and calendar year municipal audits is June 30. N.J.S.A. 40A:5A-15 requires\nthe annual audits of all authorities to be completed within four months of the close of an authority\u2019s\nfiscal year.","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":5,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"Pursuant to N.J.S.A. 52:27D-18.4, \u201cwhenever a public health emergency...or state of\nemergency...or both, has been declared by the Governor and is in effect, the Director of the\nDivision of Local Government Services in the Department of Community Affairs {the \u201cDirector\u201d]\nshail have the power to extend any deadline under the \u2018Local Budget Law,\u2019 N.J.S.A. 40A;:4-1 et\nseq., the \u2018Local Fiscal Affairs Law,\u2019 N.J.S.A. 40A:5-1 et seq., [and] the \u2018Local Authorities Fiscal\nControl Law,\u2019 N.J.S.A. 40A:5A-1 et seq.\u201d","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":6,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"Pursuant to Executive Order No. 292 (2022), the State of Emergency declared in response to\nthe COVID-19 pandemic in Executive Order No. 103 (2020) and continued in Executive Order\nNo. 280 (2022) remains in effect in the State of New Jersey.","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":7,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"As such, under the Authority granted by N.J.S.A. 52:27D-18.4, the Director hereby Orders:","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":8,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"For all local units on a calendar year budget cycle, the deadlines for completion and filing of\nthe 2022 annual audit established by N.J.S.A. 40A:5-4 and 40A:5-6, or N.J.S.A. 40A;:5A-15,\nas applicable, are hereby extended to September 29, 2023.","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":9,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"This Order shall take effect immediately. No municipality, county, or any other agency or\npolitical subdivision of this State shall enact or enforce any order, rule, regulation, ordinance, or\nresolution that will or might in any way conflict with any of the provisions of this Order, or that\nwill in any way interfere with or impede its achievement.","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":10,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"Date: May 8, 2023","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":11,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"Jaci lyn A. s Arez, Dit /\nDivision of Local Government S\u00e9rvices\nDepartment of Community Affairs","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":12,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"DCA","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":13,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":null,"text":"Community New Jersey ts an Equal Opportunity Emplover + Printed on Recycled paper and Recyclable","source_url":"https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/050823%20Director%20Order%20Audit%20Deadline%20Extension%20-%20Signed.pdf","source_page":1,"source_row":14,"text_method":"ocr_oriented"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"LFN 2022-04","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":1,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"February 24, 2022","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":1,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Contact Information","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":1,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Municipal Property Tax Rewards Programs\n      Director's Office\n       V. 609.292.6613\n                                Enacted last year, P.L. 2021, c. 99 expressly authorizes municipalities to\n       F. 609.633.6243\n                                establish property tax rewards programs encouraging patronage of local\n  Local Assistance Bureau       retail establishments. All actions properly taken by a municipal governing\n       V. 609.292.6858          body prior to May 12, 2021 to authorize the creation and operation of a\n       F. 609.633.6243          property tax rewards programs were also retroactively validated by P.L.\n    Financial Regulation        2021, c. 99. This Notice explains how a municipality can create a property\n       and Assistance           tax rewards programs under the new law.\n       V. 609.292.4806\n       F. 609.984.7388\n                                                               Key Terms\n    Local Finance Board         \u201cOperator\u201d means a private entity designated by a municipality to operate a\n       V. 609.292.0479\n                                property tax reward program.\n       F. 609.633.6243","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":1,"source_row":4,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Administrative Services Unit     \u201cParticipating business\u201d means a business which has agreed to provide\n       V. 609.292.6126          rewards to participating customers.\n       F. 609.633.6243","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":1,"source_row":5,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Mail and Delivery\n                                 \u201cParticipating customer\u201d means a person who has successfully registered\n     101 South Broad St.\n                                with the operator of a property tax reward program to earn rewards under\n         PO Box 803\n                                the program, using the process maintained by the operator.\n     Trenton, New Jersey\n         08625-0803\n                                \u201cReward\u201d means the percentage of a total purchase price earned by a\nwww.nj.gov/dca/divisions/dlgs\n                                participating customer when that customer makes a purchase at a\n  E-mail: dlgs@dca.nj.gov       participating business.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":1,"source_row":6,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"\u201cReward card\u201d means any physical or virtual card distributed by the\n      Distribution              operator or the municipality to a participating customer to facilitate the\n       Tax Collectors           earning of rewards under the program.\n      Municipal CFOs\n  Administrators/Managers       \u201cReward earning period\u201d means a consecutive 12-month period agreed to\n      Municipal Clerks          and stipulated by the governing body of the municipality and the operator.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":1,"source_row":7,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Local Finance Notice 2022-04                 February 24, 2022                                   Page 2","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":2,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Establishing a Property Tax Rewards Program","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":2,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"The governing body of a municipality, by resolution, may create a property tax rewards program\n   and authorize a contract with a private entity (the \u201coperator\u201d) to administer the program.\n   As the law requires an operator to be compensated through an administrative fee charged to a\n   participating business, the procurement of a program operator fits within the Local Public\n   Contracts Law definition of a concession. Therefore, a contract with a program operator is subject\n   to public bidding even though the municipality is not paying the operator. Procurement of\n   property tax reward program software or software services do not fit within the Local Public\n   Contract Law\u2019s definition of \u201cproprietary\u201d and thus do not come under the bid exception\n   established under N.J.S.A. 40A:11-5(1)(dd) for \u201cprovision or performance of goods or services for\n   the support or maintenance of proprietary computer hardware and software\u2026\u201d Municipalities\n   may use competitive contracting for concessions without having to obtain prior Division approval.\n   Due to the difficulty of estimating the amount of revenue the operator may collect over the life of\n   the contract, the Division recommends that municipalities in all instances procure an operator\n   through standard bidding or competitive contracting.\n   Business participation is voluntary. Pursuant to the terms of the contract, the operator, the\n   municipality, or both shall solicit participation in the program from businesses located within the\n   municipality. The manner of solicitation is not specified in the law, but potential methods can\n   include direct mail to individual businesses, a notice prominently posted on the municipality\u2019s\n   website, and outreach to local business organizations and any special improvement districts.\n   Although the definition of \u201cparticipating business\u201d does not expressly exclude wholesale\n   establishments not generally open to the public, the objective of the law is to promote the\n   purchase of goods and services from local public-facing businesses and thus the program must be\n   geared toward these types of businesses. Please note that the law does not allow a municipality to\n   limit program eligibility for retail establishments based on criteria such as size, product selection,\n   or location within the municipality. The municipality may also approve the participation of a\n   business located outside the municipality.\n   Each participating business shall determine, and shall inform the program operator of, the reward\n   to be provided to participating customers. A participating business must commit to pay the\n   operator a percentage of a gross sale that qualifies as a transaction under the program, including\n   any taxes or other associated tips or fees as charged to a participating customer, to serve as the\n   reward, plus any separate administrative fee due to the operator.\n   For a transaction to be eligible for a reward under the program, a participating customer shall use\n   or display a reward card when making a purchase of goods or services from a participating\n   business. At minimum, participating customers must have the ability to register for a reward card\n   online, view a record of the customer\u2019s past transactions that earned program rewards, and view\n   the total amount of rewards earned. The operator cannot charge a customer to participate in the\n   program.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":2,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Local Finance Notice 2022-04                 February 24, 2022                                Page 3","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":3,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"The operator, and not the tax collector, should be the point of contact for an individual to\n   participate in a property tax rewards program. Operators must have a customer service function\n   for participating customers to contact on matters such as technical problems or disputes\n   concerning reward amounts. Authorization of a property tax reward program shall not make the\n   governing body liable in any manner for any action taken by, or omission of an action that should\n   have been taken by, the operator authorized by the governing body to administer the program.\n   Any financial irregularity committed by the operator in the administration of the program shall be\n   the sole responsibility of the operator. Any contractual terms that would shift such liability away\n   from the operator are null and void pursuant to law. The municipal governing body shall report\n   any irregularity, financial or otherwise, that it believes has occurred in the operator\u2019s\n   administration of the program, to the Director.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":3,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Applying Rewards to the Property Tax Bill","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":3,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"A municipality with an operational property tax reward program must include on or with the tax\n   bill the amount of the property tax reward as a credit against property taxes due and payable by a\n   participating property owner. The amount of the annual reward earned by a participating\n   customer and credited on their property tax bill shall equal the total amount of all rewards earned\n   by that participating customer during the reward earning period. Not later than June 1st annually,\n   or on another date mutually agreed to by the governing body and the operator, the operator shall\n   provide to the tax collector a list of participating customers who are property owners in the\n   municipality, with the total amount of rewards earned by each property owner during the reward\n   period. The operator shall transfer the corresponding amounts earned by those participating\n   customers to the tax collector, who must credit these reward amounts against each participating\n   customer\u2019s property tax bill. Rewards cannot be credited toward other municipal charges.\n   The property tax reward program shall be identified on the tax bill as the source of the property\n   tax credit. Like the Homestead Benefit Credit, rewards should be credited to a specific quarter\n   (e.g. August) regardless of any delinquencies. If the credit creates an overpayment, the amount of\n   the overpayment should be moved to the next open quarter. The Division strongly recommends\n   that property tax rewards not be applied towards delinquent taxes, primarily because doing so\n   could cause problems with property tax software functionality. In any event, a participating\n   customer\u2019s property tax rewards are unlikely to cover the amount of the interest on the\n   delinquency, much less extinguish the delinquency.\n   The governing body may authorize an operator to enroll as participating customers people who\n   are not property owners in the municipality, regardless of whether they reside in the municipality.\n   A participating customer who is not a property owner in the municipality shall receive rewards in\n   a form agreed to in the contract between the governing body and the operator, such as pre-paid\n   gift cards or direct rebates. Rewards earned by such participating customers shall be paid by the\n   operator directly to that participating customer as soon as is practicable after the end of the\n   rewards period.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":3,"source_row":4,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2022-04 Municipal Property Tax Rewards Programs","text":"Approved: Jacquelyn A. Su\u00e1rez, Director","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-04.pdf","source_page":3,"source_row":5,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"LFN 2020-25","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":1,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"October 15, 2020","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":1,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Contact Information","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":1,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Recent Tax Collection and Tax Appeal Legislation\n      Director's Office\n       V. 609.292.6613\n                                This Notice explains recently enacted legislation pertaining to property tax\n       F. 609.633.6243\n                                collection, tax appeal refunds, and the waiver of interest and lien\n  Local Assistance Bureau       enforcement for certain delinquent water and sewer utility payments during\n       V. 609.292.6858          emergency circumstances.\n       F. 609.633.6243\n    Financial Regulation                   Change in Interest Rate for Tax Appeal Refunds;\n       and Assistance                  Spreading Payment of Nonresidential Tax Appeal Refunds\n       V. 609.292.4806                          Exceeding $100,000 Over Three Years\n       F. 609.984.7388\n    Local Finance Board         P.L. 2019, c. 230 makes two major changes to laws pertaining to property tax\n       V. 609.292.0479          appeal refunds by municipalities. First, in the event a taxpayer is successful\n       F. 609.633.6243          in appealing an assessment, and the appeal was filed on or after August 9,\nAdministrative Services Unit    2019, the law amends the specified interest rate that a municipality must\n       V. 609.292.6126          pay as part of a tax appeal refund under N.J.S.A. 54:3-27.2. Previously, the\n       F. 609.633.6243          interest rate from the date of payment was five percent (5%) per annum.\n     Mail and Delivery          The interest rate is now the lesser of either:\n     101 South Broad St.\n                                   \u2022   Five percent (5%) per annum; or\n         PO Box 803\n     Trenton, New Jersey\n                                   \u2022   One percentage point above the Federal Reserve prime rate as\n         08625-0803\n                                       quoted by the Division of Taxation pursuant to N.J.S.A. 54:48-2.\nwww.nj.gov/dca/divisions/dlgs   The lesser of these two interest rates shall be assessed for each month or\n  E-mail: dlgs@dca.nj.gov\n                                fraction thereof, compounded annually at the end of each year, from the date\n       Distribution             the tax was originally due or paid, whichever date is later, until the date of\n   Chief Finance Officers       actual payment. Updated periodically by the Division of Taxation, Technical\n      Tax Collectors\n                                Bulletin 21R lists the prime rate to be used in a given year or fraction\n                                thereof. The latest bulletin lists the prime rate to be used for the period\n     Municipal Clerks\n                                April 1, 2020 through December 31, 2020 as 3.25%, and also lists the prime\n    Boards of County\n      Commissioners             rates for prior time periods. This means for a refund on a tax appeal\n      Tax Assessors             originally filed June 1, 2020, where the property tax installment due on May\n          Auditors\n                                1, 2020 was paid on April 15, 2020, and the municipality paid the tax appeal\n      Tax Collection\n                                refund on August 28, 2020, a municipality would apply an interest rate of\n    Software Vendors            4.25% (3.25% + 1%) to the appeal refund instead of 5% for the amount of\n    Authority Officials         the refund over 119 days (May 1 through August 28).","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":1,"source_row":4,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                  October 15, 2020                                   Page 2","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":2,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Where the prime rate varies over the period during which a property tax appeal is pending, the\n   municipality must apply the prime rates in effect while the appeal was pending. Take for example\n   a scenario where a property tax appeal is filed in State Tax Court on September 20, 2019 and\n   adjudicated on June 24, 2020 reducing the 2019 assessment from $2,000,000.00 to $1,600,000.00.\n   The corresponding reduction in tax dollars totals $14,280.00 which would be deducted from the\n   November 1, 2019 quarter paid by the taxpayer on November 9, 2019. Because the prime rate for\n   2019 was 5.25%, 5% would be used for the amount of the refund accruing during the period of\n   November 9, 2019 through December 31, 2019. The portion of the refund accruing between\n   January 1, 2020 and March 31, 2020 would have a 5% interest rate applied because the prime rate\n   for that period is 4.75% (4.75% +1% = 5.75%). As the prime rate for April 1, 2020 through\n   December 31, 2020 is 3.25% (3.25% + 1% = 4.25%), 4.25% would be the interest rate applied to\n   the refund during that period. In this example, the tax collector would be calculating interest from\n   between August 9, 2020 (46 days after adjudication) and August 23, 2020 (the latest date by\n   which the taxpayer must be paid his or her refund). The method of the refund interest calculation\n   is delineated below:\n   11/9/2019 through 12/31/2019 = 52 days at 5%           $14,280 x 5% divided by 360 x 52 = $103.13\n   1/1/2020 through 3/31/2020 = 90 days at 5%            $14,280 x 5% divided by 360 x 90 = $178.50*\n   4/1/2020 through 8/9/2020 = 128 days at 4.25%         $14,280 x 5% divided by 360 x 128 = $215.79\n   Total refund = $14,777.42\n   * Since the 5% remains unchanged one could also calculate using 11/9/19 to 3/31/20 = 142 days, leading\n   to the same result.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":2,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"With respect to tax appeal refunds on non-residential properties, for appeals filed after August 9,\n   2019, municipalities are required to refund successful non-residential property tax appeals\n   exceeding $100,000 within three (3) years of the date of final judgment. The law applies to\n   successful appeals before county boards of taxation and State Tax Court. After subtracting any\n   amount of delinquent taxes, interest, and penalties, the refund must be made in substantially equal\n   payment periods and substantially equal payment amounts over the three years. This does not\n   preclude the Local Finance Board from approving the issuance of notes pursuant to N.J.S.A. 40A:4-\n   89 when municipal obligations from tax appeals have contributed to prior year operating deficits.\n   Please review Local Finance Notice 2012-4 for details regarding options available through the\n   Local Finance Board to further spread the cost of tax appeals.\n   All non-residential tax appeal refunds at or below $100,000, and all residential tax appeal refunds,\n   shall continue to be refunded within 60 days of the date of final judgment.\n   Both of the above-referenced changes made by P.L. 2019, c.230 are applicable to appeals filed\n   after August 9, 2019.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":2,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"DLGS Director Authorized to Establish an Extended\n                        Property Tax Grace Period During a Declared Emergency\n   During a Governor-declared state of emergency, Section 1 of P.L. 2020 c. 34 permits the\n   Director of the Division of Local Government Services to authorize municipalities to institute an\n   extended property tax grace period pursuant to N.J.S.A. 54:4-67. This law applies only to\n   property tax payments and not to other municipal charges.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":2,"source_row":4,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                  October 15, 2020                                   Page 3","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":3,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"The grace period cannot be extended beyond the first calendar day of the next calendar month\n   immediately following the quarterly property tax installment due date, and only applies to the\n   first $10,000 due for the property tax quarter. A taxpayer cannot receive a grace period of\n   greater than 10 days for the portion of any quarterly installment amount that exceeds $10,000.\n   The Director may incorporate additional conditions into an Order authorizing an extended\n   property tax grace period. Municipalities are encouraged to consult with their tax collection\n   software vendor to determine whether and how their software can be updated to implement an\n   extended grace period authorized by the Director.\n   At this time, the Director has not authorized any grace period extension under this Act. The\n   Division will make a separate announcement should the Director order such an extension.\n   Whenever a municipal governing body adopts a resolution instituting an authorized extended\n   grace period, the municipality shall provide notice to all taxpayers either by (1) regular mail; or\n   (2) by a telephonic system distributing automated phone messages, along with one of the\n   following mechanisms: electronic mail (e.g. listserv), text messaging system, or any other digital\n   platform used by the municipality to disseminate information to residents electronically. The\n   municipality also shall post the notice on its Internet website; municipalities without websites\n   shall submit the notice to the Division for posting on its website. The municipal clerk should\n   forward to the Division any resolution adopting the extended grace period by not later than the\n   third business day following the date of adoption.\n   Upon authorizing an extended property tax grace period during a declared emergency, the\n   Director may also order an extension of the dates for municipal payment of taxes due to a county,\n   school district, or any other taxing district. If these dates are extended, the Director shall require\n   a municipality to pay up to the percentage of the total installment of taxes due by the original\n   statutory date for full payment of the installment. In determining the percentage to be paid by\n   the municipality by the original statutory installment due date, the Director shall consider the\n   amount of property taxes collected by the municipality, the fiscal condition of the municipality,\n   the fiscal condition of any taxing district subject to the Director\u2019s order of extension and any\n   other budgetary, fiscal, or economic factors the Director finds appropriate to make the\n   determination. The Director is required to consult with the Commissioner of Education when\n   considering the fiscal condition of a school district.\n   When a municipality adopts an authorized extended property tax grace period during a\n   Governor-declared emergency, Section 11 of P.L. 2020, c.34 amends N.J.S.A. 54:4-76 to allow a\n   county freeholder board to adopt a resolution waiving interest that a municipality is required to\n   pay to the county on any unpaid property taxes due and owing to the county by the municipality.\n   The waiver shall expire 30 days after the end of the municipality\u2019s extended property tax grace\n   period.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":3,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Changes in Rate of Delinquent Interest\n   N.J.S.A. 54:4-67 allows municipal governing bodies to adopt a resolution setting the rate of interest\n   to be charged for the nonpayment of taxes, assessments, or other municipal liens or charges on or\n   before the date of delinquency, as well as establish the rate of interest to be charged for the end-\n   of-year penalty. The rates cannot exceed 8% per annum on the first $1,500.00 of the delinquency\n   and 18% per annum on any amount exceeding $1,500.00.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":3,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                  October 15, 2020                                    Page 4","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":4,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"In addition to establishing the rate of delinquent interest for the remainder of the tax year, Section\n   10 of P.L. 2020, c.34 amends N.J.S.A. 54:4-67(b) to give municipal governing bodies the option of\n   establishing the rate of delinquent interest for one or more specifically designated time periods\n   coinciding with one or more property tax quarters (i.e. January 1 to March 31; April 1 to June 30;\n   July 1 to September 30; or October 1 to December 31). After adopting a resolution changing the\n   rate of delinquent interest or the end-of-year penalty, the municipality must provide notice to all\n   taxpayers, either with the tax bill or prior to the date that taxes are next due, stating:\n       \u2022   the new interest rate or rates to be charged\n       \u2022   the date the new interest rate or rates take effect; and\n       \u2022   if the new rate or rates of delinquent interest are not to be effective for the\n           remainder of the tax year, the property tax quarters for which the change in rates\n           shall apply (January 1 to March 31; April 1 to June 30; July 1 to September 30; or\n           October 1 to December 31).\n   The notice may be separate from the tax bill. To satisfy the notice requirement, the municipality\n   shall:\n      \u2022 post the notice on its municipal bulletin board and Internet website;\n      \u2022 publish the notice in the municipality\u2019s official newspaper;\n      \u2022 provide a notice to all taxpayers by either\n          o regular mail; or\n          o distributing automated phone messages, along with one of the following\n             mechanisms: electronic mail (e.g. listserv), text messaging system, or any other\n             digital platform used by the municipality to disseminate information to residents\n             electronically.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":4,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"A change in the rate of delinquent interest or the end-of-year penalty shall not take effect until the\n   municipality provides the required notice.\n   Please be advised that the interest rate on delinquent taxes established for a set period under this\n   statute becomes the fixed rate of interest for tax bills that became delinquent while that rate was\n   in place. If the municipal governing body adopts a resolution applying a rate of delinquent\n   interest to a specific property tax quarter, that rate of interest shall apply to property taxes and all\n   other municipal charges becoming delinquent during that time period. A municipality would not\n   be able to reduce its rate of interest on delinquent taxes before a tax bill is due, raise its rate back\n   to the previous/higher rate of interest a few months later, and then retroactively charge the\n   higher rate of interest on the bill that was past due.\n   For example, if a municipality\u2019s rate of delinquent interest is normally 8% on the first $1,500 and\n   18% on any amount in excess of $1,500, but the governing body adopts a resolution establishing\n   the rate of delinquent interest at a flat 6% for the property tax quarter coinciding with the period\n   of July 1 through September 30, then the 6% rate of delinquent interest would apply to a property\n   tax installment or any other municipal charge that becomes delinquent during the period of July 1\n   through September 30. If the property tax installment or municipal charge that becomes\n   delinquent during that quarter continues to be delinquent on October 1, the 6% rate of delinquent\n   interest would still apply to those delinquencies even though the rate of delinquent interest\n   reverted to 8%/18% as of October 1.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":4,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                 October 15, 2020                                  Page 5","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":5,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"The Division reminds municipalities that reducing the rate of interest on delinquent taxes and\n   municipal charges is a blunt instrument that reduces the incentive for taxpayers and ratepayers to\n   make timely payment, thereby potentially compromising a municipality\u2019s cashflow and fiscal\n   health. Lowering the interest rate to 0% would cause future delinquencies to be calculated\n   without interest. Redemptions occurring in accordance with N.J.S.A. 54:5-59 and N.J.S.A. 54:5-60\n   during the application of a lower rate may also be affected. Moreover, there may be negative\n   implications for tax sales. Unlike in the case of an Director-authorized extension of a property tax\n   grace period during a declared emergency, when delinquent interest is reduced, no similar\n   provision exists allowing delayed payment of property taxes to a county, school district or other\n   special taxing district, or waiver of interest on late payment of property taxes to a county.\n   Before considering altering its delinquent rate of interest, a municipality should consult with its\n   municipal attorney, auditor, and other municipal officials including the Certified Municipal\n   Finance Officer and Certified Tax Collector. A municipality\u2019s tax collection software vendor should\n   also be contacted to ensure that they are able to accommodate any proposed changes to how the\n   delinquency rates are applied.\n   The Division also reminds municipalities that a governing body must identify a specific interest\n   rate for delinquent payments and cannot set a formula range within which the delinquent interest\n   rate may fluctuate. N.J.S.A. 54:4-67(a)(1) requires the governing body to \u201cfix\u201d the rate of interest\n   when establishing an interest rate for delinquent payments. See Commercial Casualty Inc. Co. v.\n   State Board of Tax Appeals, 119 N.J.L. 94, 96 (1937) \u201cthe adjective \u2018fixed,\u2019\u2026imports certainty and\n   definiteness both as to obligation and amount. It means a liability fully and precisely established\n   on the assessment date.\u201d The governing body may only fix a different interest rate (not to exceed\n   18%) for the amount of any delinquency exceeding $1,500, with the delinquent interest rate for\n   amounts at or below $1,500 fixed at a rate not to exceed 8%. Basing the delinquent interest rate\n   on a floating metric such as the prime rate could cause the delinquent interest rate to exceed the\n   statutory maximum. Further, a fluctuating rate of delinquent interest violates the above-\n   referenced statutory requirement for taxpayer notice whenever the interest rate for delinquencies\n   changes.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":5,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Waiver of Interest and Lien Enforcement for Certain Delinquent\n                 Water and Sewer Utility Payments during Emergency Circumstances\n   P.L. 2020, c. 39, enacted on June 19, 2020, allows sewerage authorities, municipal utilities\n   authorities, and, under certain circumstances, municipalities and counties, the discretion to delay\n   enforcement measures on delinquent water and sewer payments when the Governor has declared\n   a state of emergency or public health emergency. The declared emergency, including public\n   health, a weather-related natural disaster (e.g. flood, hurricane, tornado), or other disaster, must\n   impact the local unit or the system service area to trigger this provision.\n   For the duration of the declared emergency and up to 90 days afterwards, a sewerage authority or\n   municipal utilities authority may, at its own discretion, adopt a resolution:\n       \u2022   instituting a grace period for past due water/sewer payments;\n       \u2022   electing to refrain from submitting a property for tax sale due to an unpaid balance,\n           service charge, and interest that may be accruing on outstanding balances; and/or","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":5,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                  October 15, 2020                                    Page 6","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":6,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"\u2022   electing to refrain from discontinuing service to any property for failure to make\n           payment on any amount owed.\n   Please note that any grace period instituted under this law does not need to last the maximum\n   duration. An authority should be mindful of cash flow and the system\u2019s fiscal solvency when\n   considering the appropriate length of a grace period during a declared emergency.\n   The existing 30-day grace period for past due payments connected to a sewerage treatment\n   constructed under the Municipal and County Sewerage Act (N.J.S.A. 40A:26A-1 et seq.) or a water\n   supply system constructed under the County and Municipal Water Supply Act (N.J.S.A. 40A:31-1 et\n   seq.) may be extended in a similar fashion.\n   Municipalities that own and operate a combined water and sewer utility may also institute an\n   extended grace period for late water/sewer payments, as described above, that extends beyond\n   the 10-day grace period permitted under N.J.S.A. 54:4-67. However, a municipality with a\n   standalone water or sewer utility is not similarly authorized and is limited to a maximum 10-day\n   grace period for individual water or sewer utility payments.\n   Local units availing themselves of the discretionary authority provided by P.L. 2020, c. 39 shall act\n   consistently amongst all properties or apply the relief to properties of the same use type or other\n   appropriate category (e.g. residential units). The law reinforces the principle that water shutoffs\n   are a discretionary, rather than mandatory, means of addressing non-payment regardless of the\n   circumstances.\n   N.J.A.C 5:31-3.2 requires sewerage authorities and municipal utilities authorities to file a\n   certification at least once a year, or more frequently if required by the municipal tax collector, to\n   establish tax liens for all unpaid service charges due and owing at the time the certification is filed.\n   If during a declared emergency an authority institutes an extended grace period or is refraining\n   from referring delinquent user fees to the municipality for tax sale, the authority should\n   communicate this to the tax collector and forward the subject resolution to the municipality.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":6,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Veteran\u2019s Property Tax Deduction and Continuing Care Retirement Communities\n   Honorably discharged veterans and their surviving spouse, civil union partner, or domestic\n   partner who live in a qualifying continuing care retirement community and would otherwise be\n   eligible for the annual $250 veteran\u2019s property tax deduction can now receive the deduction. P.L.\n   2019, c. 203 was the enabling legislation, and voters in the November 2019 general election\n   approved a State Constitutional amendment authorizing the law to take effect.\n   For purposes of this law, a continuing care retirement community or \u201cCCRC\u201d is defined as:\n        A residential facility primarily for retired persons where lodging and nursing, medical or\n        other health-related services at the same or another location are provided as continuing\n        care to a resident of the facility pursuant to an agreement effective for the life of the\n        resident and in consideration of the payment of an entrance fee with or without other\n        periodic charges, which agreement requires the individual to bear a share of the property\n        taxes that are assessed upon the continuing care retirement community, if a share is\n        attributable to the unit that the resident occupies.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":6,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                  October 15, 2020                                  Page 7","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":7,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"A qualified veteran or surviving partner who resides in a qualifying CCRC shall receive, the\n   amount of the deduction to the extent of the share of taxes assessed against the portion of the\n   CCRC\u2019s real property attributable to the individual\u2019s unit upon applying for the deduction and a\n   determination that he or she is eligible. The total amount of veteran\u2019s property tax deductions\n   attributable to qualifying veterans or surviving partners residing in the CCRC shall appear as a\n   credit on the CCRC\u2019s tax bill. No later than 30 days after the CCRC receives the property tax bill on\n   which the credit appears, the CCRC shall pass along the $250 property tax deduction to each\n   qualifying CCRC resident as a payment or as a credit toward any periodic charges the resident\n   pays. Please note that residents of CCRCs exempt from property taxation shall not be eligible for\n   the deduction.\n   The current version of the Veteran\u2019s Property Tax Deduction Claim Form is available on the\n   Division of Taxation\u2019s Property Tax Relief Programs website.\n   Please note that P.L. 2019, c. 413, which would authorize veteran\u2019s property tax exemptions or\n   deductions for honorably discharged veterans of the United States Armed Forces who did not\n   serve in time of war or other emergency, will not take effect until the passage of a corresponding\n   State Constitutional amendment.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":7,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Municipal Discretion to Include Shared Service Information on Tax Bill","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":7,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"P.L. 2019, c.393 amends N.J.S.A. 54:4-65 to give municipalities the discretion to include a\n   statement on the property tax bill listing the following shared services information:\n       \u2022   the number and type of shared services entered into by the municipality;\n       \u2022   dollar value of the savings to the municipality from each shared service; and\n       \u2022   the total amount of municipal savings resulting from those shared services.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":7,"source_row":4,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"The Director of the Division of Local Government Services is responsible for establishing the\n   format of the optional shared services statement on the tax bill. At the outset, we emphasize that\n   any municipality\u2019s property tax bill has finite space, and much of that space contains mandatory\n   information. The optional shared services statement cannot displace information that must\n   appear on the tax bill.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":7,"source_row":5,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"If a municipality elects to include a shared services statement on the tax bill, the statement must\n   be in 10-point type on the back or front of the bill with the font locally determined. The\n   municipality shall state the total number of shared services agreements it is a party to, including\n   both the shared services it provides and receives, for which savings were realized in the prior\n   budget year and list the cumulative savings realized. If there is room on the tax bill, the\n   municipality may also individually list each shared service along with the amount saved in the\n   prior budget year. Descriptions of the types of shared services should use as few words as\n   possible while still providing the taxpayer with a reasonably informative description. Space\n   permitting, the municipality may list the government entities that provide or is providing each\n   shared service.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":7,"source_row":6,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"The following is an example of how a shared services tax bill statement should appear:","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":7,"source_row":7,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                     October 15, 2020                              Page 8","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":8,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Shared Services Realized Savings (Prior Budget Year)\n   # of Shared Services w. Realized Savings/Total Annual Savings: 4/$350,000\n   Types of Shared Services/Annual Realized Savings:\n   Zoning Officer (Provided)/$10,000\n   Construction Code Enforcement (Provided)/$50,000\n   Public Works (Provided)/$100,000\n   Public Safety Dispatching (Received)/$190,000","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":8,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Discretionary Property Tax Grace Period Extension\n                                 During Federal Government Shutdown\n   During an extended federal government shutdown, P.L. 2019, c. 491 authorizes municipalities to\n   adopt an extended property tax grace period if a taxpayer, or the taxpayer\u2019s spouse/civil union\n   partner/domestic partner, is either:\n       \u2022   An employee of a federal government agency who is furloughed because of a\n           shutdown, and receives unemployment benefits during the shutdown or who works\n           during a shutdown but is not paid because of the shutdown; or\n       \u2022   A contractor whose pay is received through a contract with a federal government\n           agency but whose payment is delayed or diminished because of a shutdown, provided\n           that the contractor receives unemployment benefits during the shutdown.\n   The law defines a federal government shutdown as any period in which there is more than a 24-\n   hour lapse in appropriations for one or more federal government agencies as a result of a failure\n   to enact a regular appropriations bill or continuing resolution due to an impasse between the\n   President and the Congress, or between the two Houses of Congress.\n   In place of the up to 10-day property tax grace period authorized under N.J.S.A. 54:4-67, the\n   municipality may adopt a resolution extending the grace period for qualifying individuals on or\n   before the date upon which the next property tax installment payment is payable. However, in\n   order for a municipality to extend the grace period, the federal shutdown shall have a duration of\n   greater than 21 days, and either 1) must remain in effect as of the property tax installment due\n   date; or 2) conclude less than 14 days prior to the property tax installment due date.\n   A qualifying taxpayer must provide the municipality with proof that the taxpayer\u2019s pay, or the pay\n   of their spouse or partner, is derived from a federal government agency affected by the extended\n   shutdown. In the case of a federal employee, that proof shall be demonstrated by a pay stub\n   showing employment by a federal government agency that is affected by the shutdown. In the\n   case of a contractor, the governing body resolution shall establish the criteria necessary to verify\n   that the contractor's pay is received through a contract with a federal agency impacted by the\n   shutdown. Recommended minimum proofs for federal contractors include their most recent IRS\n   1099 form, federal income tax return and State income tax return. Please note that employees of\n   federal government contractors are not eligible for an extended grace period under the law.\n   Once the governing body adopts a resolution allowing qualifying taxpayers to receive an extended\n   grace period due to a federal shutdown, the municipal clerk shall forward the resolution to the\n   Division of Local Government Services no later than the third business day next following\n   adoption. If the municipality is under State Supervision or is subject to a memorandum of","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":8,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Local Finance Notice 2020-25                          October 15, 2020                                           Page 9","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":9,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"understanding or similar agreement with the Division as a condition of receiving supplemental\n   State aid (e.g. Transitional Aid), the Director must approve the resolution before it can become\n   effective.\n   Approved: Melanie R. Walter, Director","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":9,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"LFN 2020-25 Recent Tax Collection & Tax Appeal Legislation","text":"Document                                                  Internet Address\n    P.L. 2019, c.230                 https://www.njleg.state.nj.us/2018/Bills/PL19/230_.PDF\n    Div. of Taxation Prime Rate      https://www.state.nj.us/treasury/taxation/interest.shtml\n    Taxation TB21R\n                                     https://www.state.nj.us/treasury/taxation/pdf/pubs/tb/tb21r-04-2020.pdf\n    4-1-20 to 12-31-20 (and prior)\n    LFN 2012-4                       https://www.nj.gov/dca/divisions/dlgs/lfns/12/2012-4.pdf\n    P.L. 2020, c.34                  https://www.njleg.state.nj.us/2020/Bills/PL20/34_.PDF\n    P.L. 2020, c.39                  https://www.njleg.state.nj.us/2020/Bills/A4500/4126_R1.PDF\n    N.J.A.C. 5:31-3.2                https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/5_31/njac_5313.pdf\n    P.L. 2019, c.203                 https://www.njleg.state.nj.us/2018/Bills/PL19/203_.PDF\n    Veterans Property Tax\n                                     https://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/vss.pdf\n    Deduction Claim Form\n    Div. of Taxation \u2013 Veterans\n                                     https://www.state.nj.us/treasury/taxation/otherptr.shtml\n    Property Tax Deduction Info\n    P.L. 2019, c.413                 https://www.njleg.state.nj.us/2018/Bills/PL19/413_.PDF\n    P.L. 2019, c.393                 https://www.njleg.state.nj.us/2018/Bills/PL19/393_.PDF\n    P.L. 2019, c.491                 https://www.njleg.state.nj.us/2018/Bills/PL19/491_.PDF","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf","source_page":9,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"LFN 2019-11","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":1,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"August 13, 2019","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":1,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"Contact Information","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":1,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"Property Tax Bills: New Law Requiring Language on\n      Director's Office                      State Property Tax Relief Programs\n       V. 609.292.6613\n       F. 609.633.6243\n                                P.L. 2019, c.186 amends N.J.S.A. 54:4-65(c) to require that property tax bills\n                                printed on or after September 17, 2019 include a statement indicating that\n      Legislative and           State property tax relief program information is available on the New Jersey\n     Regulatory Affairs\n                                Division of Taxation\u2019s website. The Director of the Division of Local\n       V. 609.292.6110\n                                Government Services is required to set standards for how the statement\n       F. 609.633.6243\n                                shall appear on the tax bill.\n    Financial Regulation\n       and Assistance           This law will improve civic awareness about the Homestead Credit and\n       V. 609.292.4806          Senior Freeze programs, the Disabled Veterans Property Tax Exemption, and\n       F. 609.984.7388          the annual property tax deduction programs for senior citizens, disabled\n                                persons, and veterans.\n    Local Finance Board\n       V. 609.292.0479\n                                Property tax bills printed on or after September 17, 2019 shall include the\n       F. 609.633.6243\n                                following statement in 10-point type on the back or front of the bill (font\n                                locally determined):\n     Mail and Delivery\n                                  For information about State Property Tax Relief Programs, including eligibility\n     101 South Broad St.\n                                  criterion and potential deduction or credit amounts, please visit the Division of\n         PO Box 803\n                                  Taxation\u2019s website at https://www.state.nj.us/treasury/taxation/relief.shtml.\n     Trenton, New Jersey\n         08625-0803\n                                Estimated tax bills need not include this statement.\n          Web:\nwww.nj.gov/dca/divisions/dlgs   At the municipality\u2019s discretion, a statement that property tax deduction\n  E-mail: dlgs@dca.nj.gov       application forms can be obtained from the tax assessor or tax collector may\n                                supplement the prescribed statement.\n     Distribution\n                                Tax bills issued on or after September 17, 2019 on paper stock ordered\n     Tax Collectors\n                                before the issuance of this Notice and Replacement bills for tax bills issued\n Tax Collection Software        before September 17, 2019 must include the statement. However, in these\n        Vendors                 limited instances, the statement may be stamped on the existing stock or\n    Municipal Clerks            included as a separate document accompanying the bill instead of printed\n                                on the bill itself.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":1,"source_row":4,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"Local Finance Notice 2019-11                     August 13, 2019                                                Page 2","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":2,"source_row":1,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"State Aid Offset to Property Tax Bills\n The mandatory tax bill statement concerning availability of State Aid offset information on the\n Division of Local Government Services website remains unchanged, printed in the same\n location on the front of the bill in 10-point type (font locally determined).","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":2,"source_row":2,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"State Aid Used to Offset Local Property Taxes: The budgets of the government agencies\n         funded by this tax bill include State aid used to reduce property taxes. State aid offset\n         information for current year municipal tax bills will start becoming available at the end\n         of July. Access the Division of Local Government Services' website at\n         http://www.nj.gov/dca/divisions/dlgs/resources/property_tax.html to find (based on\n         the assessed value of this parcel) the amount of State aid used to offset property taxes\n         on this parcel.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":2,"source_row":3,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"As with the property tax relief program statement, estimated tax bills are not required to\n include the State Aid offset statement.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":2,"source_row":4,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"The Division of Local Government Services\u2019 Property Tax Information and Municipal State Aid\n webpages link to a State Aid Property Tax Offset Calculator. Selecting a municipality from a\n dropdown menu and inputting a parcel\u2019s assessed value (land and improvements)\n automatically calculates and displays the offset amount.","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":2,"source_row":5,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"Approved: Melanie R. Walter, Director","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":2,"source_row":6,"text_method":"direct"},{"entity":"New Jersey state guidance","fund":"not_applicable","period_kind":"supporting_document_context","budget_status":"not_a_budget_observation","accounting_basis":"not_applicable","definition":"Supporting statutory, tax-bill or audit-deadline guidance. Dates and amounts in this excerpt are not assigned to a borough financial year.","period":"source_context","source_label":"Required Tax Bill Language: Property Tax Relief Programs & State Aid Offset","text":"Document                                              Internet Address\n   P.L. 2019, c. 186                       https://www.njleg.state.nj.us/2018/Bills/A1500/1048_R1.PDF\n   New Jersey Div. of Taxation \u2013\n                                           https://www.state.nj.us/treasury/taxation/relief.shtml\n   Property Tax Relief Programs Webpage\n   DLGS Property Tax Information Webpage   https://www.nj.gov/dca/divisions/dlgs/resources/property_tax.html\n   DLGS Municipal State Aid Webpage        https://www.nj.gov/dca/divisions/dlgs/resources/muni_stateaid.html","source_url":"https://www.nj.gov/dca/divisions/dlgs/lfns/19/2019-11.pdf","source_page":2,"source_row":7,"text_method":"direct"}]