reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40A:4-45.19 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.19 - Increases in final appropriations or tax levies in years in which new service or program is funded; explanatory statement on ballot concerning amount of appropriation

40A:4-45.19. Increases in final appropriations or tax levies in years in which new service or program is funded; explanatory statement on ballot concerning amount of appropriation  a. In the first local budget year in which a county or municipality shall commence to fund a new service or program, which it is required to provide as a result of a binding referendum initiated and approved by the voters of the county or municipality, there shall be added to the final appropriations upon which the permissible municipal expenditures are calculated, or upon which the permissible county tax levy is calculated, the amount determined by the county or municipal governing body to be necessary to fund the service or program in that local budget year. b. Notwithstanding the provisions of any other law to the contrary, whenever, on or after the effective date of this act, a binding referendum question is required to be submitted in a county or municipality as a result of a petition initiated by the voters thereof, the approval of which by the voters would require the county or municipality to provide a new service or program, the governing body of the county or municipality shall cause to be set forth in an accompanying explanatory statement to the public question to appear on the ballot the amount of appropriations determined by the governing body to be necessary to fund the service or program in the first local budget year following approval of the question, and such other relevant information as the governing body may wish to include therein. The amount so set forth shall be the amount added to the county or municipal final appropriations pursuant to subsection a. of this section in the first local budget year in which the county or municipality shall commence to fund the service or program approved by the voters. c. For the purposes of subsections a. and b. of this section, in determining the amount of appropriations necessary to fund the provision of a new service or program, the county or municipal governing body shall deduct an amount equal to the amount of any revenues anticipated to be derived from service fees to be imposed for the service or program in the first local budget year in which the county or municipality shall commence to fund the service or program. If in any local budget year thereafter, the county or municipality shall impose new service fees or increased service fees for the service or program, the amount of final appropriations upon which the permissible municipal expenditures are calculated, or upon which the permissible county tax levy is calculated, shall be reduced in the first full local budget year to which the new or increased service fees pertain, by the amount to be derived in that year from the new service fees or the increase in service fees. L.1983, c. 312, s. 2, eff. Aug. 26, 1983.
NJ Rev Stat § 40A:4-45.38 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.38 - Transfer of funds from appropriation subject to limitation

40A:4-45.38. Transfer of funds from appropriation subject to limitation  No transfer of funds authorized by N.J.S.40A:4-58 and N.J.S.40A:4-59 shall be made from an appropriation which is not subject to limitation pursuant to section 3 or 4 of P.L.1976, c.68 (C.40A:4-45.3 and 40A:4-45.4) to an appropriation which is subject to either of those limitations. Notwithstanding the provisions of N.J.S.40A:4-58 and N.J.S.40A:4-59 no transfer of funds is authorized between appropriations not subject to limitation pursuant to section 3 or 4 of P.L.1976, c.68 (C.40A:4-45.3 and 40A:4-45.4), except transfers may be made to interest and redemption charges.  L.1990,c.89,s.6.
NJ Rev Stat § 40A:4-45.39 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.39 - Reduction for unrealized municipal revenues

40A:4-45.39. Reduction for unrealized municipal revenues  To the extent that a municipality fails to realize revenues appropriated in any budget year, other than federal or State aid revenues, it shall be required to reduce the amount on which it calculates its permissible increase for the following year by an amount equal to those revenues that it failed to realize.  L.1990,c.89,s.7.
NJ Rev Stat § 40A:4-45.40 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.40 - Transfer of services, deduction from county appropriation

40A:4-45.40. Transfer of services, deduction from county appropriation  In each local budget year in which any service, function, or portion thereof, is transferred to, or assumed by, the State or federal government from a county government, the county shall deduct from its final appropriations upon which its permissible county tax levy is calculated the amount which the county expended for that service or function during the last full budget year, or portion thereof, throughout which the service or function so transferred was funded from appropriations in the county budget.  L.1990,c.89,s.8.
NJ Rev Stat § 40A:4-45.41 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.41 - Appropriation included in spending limitation

40A:4-45.41. Appropriation included in spending limitation  All appropriations, other than for debt service and emergency temporary appropriations, made to cover overexpenditures or expenditures from a previous budget year, shall be included within the local unit's spending limitation in the year the appropriation is made.  L.1990,c.89,s.9.
NJ Rev Stat § 40A:4-45.42 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.42 - Annual report to Governor, Legislature

40A:4-45.42. Annual report to Governor, Legislature  The Chairman of the Local Finance Board shall provide an annual report to the Governor and the Legislature detailing all significant local expenditure limitation issues that came before the Local Finance Board or the Division of Local Government Services in the Department of Community Affairs during the preceding year.  L.1990,c.89,s.10.
NJ Rev Stat § 40A:4-45.43 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.43 - Exemption on limits on increases for certain appropriations for pension contributions.

40A:4-45.43 Exemption on limits on increases for certain appropriations for pension contributions.  5. In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L.1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth in section 4 of P.L.1976, c.68 (C.40A:4-45.4), appropriations that represent expenditures made by a municipality or county for the purpose of funding normal and accrued liability contributions to the Public Employees' Retirement System of New Jersey due in the State fiscal years 2004-05, 2005-06, 2006-07, 2007-08 and 2008-09, or to the Police and Firemen's Retirement System due in the State fiscal years 2003-04, 2004-05, 2005-06, 2006-07 and 2007-08, shall be exempt from the limits on increases to municipal appropriations and to the limits on increases to the county tax levy in county budgets, respectively, for the local budget year in which those contributions are due. L.2003,c.108,s.5.
NJ Rev Stat § 40A:4-45.43a (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.43a - Additional exceptions to limits on increases to appropriations.

40A:4-45.43a Additional exceptions to limits on increases to appropriations.  5. In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L.1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth in section 4 of P.L.1976, c.68 (C.40A:4-45.4), appropriations that represent expenditures made by a municipality or county for the purpose of funding certain normal and accrued liability contributions set forth in sections 1 and 2 of P.L.2009, c.19 amending section 24 of P.L.1954, c.84 (C.43:15A-24) and section 15 of P.L.1944, c.255 (C.43:16A-15) due in the State fiscal year 2009-2010 shall be exempt from the limits on increases to municipal appropriations and from the limits on increases to the county tax levy in county budgets, respectively, for the local budget year in which those contributions are due, except that for local fiscal year 2009 the full normal and accrued liability contributions to the Public Employees' Retirement System shall be added to the allowable operating appropriations before exceptions. L.2009, c.19, s.5.
NJ Rev Stat § 40A:4-45.44 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.44 - Definitions relative to property tax levy cap concerning local units.

40A:4-45.44 Definitions relative to property tax levy cap concerning local units.  9. For the purposes of sections 9 through 13 of P.L.2007, c.62 (C.40A:4-45.44 through C.40A:4-45.47 and C.40A:4-45.3e): "Adjusted tax levy" means an amount not greater than the amount to be raised by taxation of the previous fiscal year, less any waivers from a prior fiscal year required to be deducted by the Local Finance Board pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46), that result multiplied by 1.02, to which the sum of exclusions defined in subsection b. of section 10 of P.L.2007, c.62 (C.40A:4-45.45) shall be added. "Amount to be raised by taxation" means the property tax levy set in the annual budget of a local unit. "Local unit" means a municipality, county, fire district, or solid waste collection district, but shall not include a municipality that had a municipal purposes tax rate of $0.10 or less per $100 for the previous tax year. "New ratables" means the product of the taxable value of any new construction or improvements times the tax rate of a local unit for its previous tax year. "County entity budget authority" means the county tax administrator, county superintendent of election, county board of election, county register of deeds and mortgages, county clerk, county surrogate, county prosecutor, and county sheriff, in their role as the appointing authority of their respective offices. "County entity" means a county board of taxation, office of the county superintendent of election, office of the county board of election, office of the county register of deeds and mortgages, office of the county clerk, office of the county surrogate, office of the county prosecutor, and county sheriff's department. L.2007, c.62, s.9; amended 2010, c.44, s.8; 2015, c.249, s.2.
NJ Rev Stat § 40A:4-45.45 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.45 - Cap on calculation of adjusted tax levy by local unit; exclusions.

40A:4-45.45 Cap on calculation of adjusted tax levy by local unit; exclusions.  10. a. (1) In the preparation of its budget the amount to be raised by taxation by a local unit shall not exceed, except as provided in paragraph (2) of this subsection, the sum of new ratables, the adjusted tax levy, and the total of waivers approved pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46); provided, however, that in the case of a county, the amount to be raised by taxation shall not exceed the amount permitted by section 4 of P.L.1976, c.68 (C.40A:4-45.4). (2) A local unit that has not been granted approval for a waiver pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46), may add to its adjusted tax levy in any one of the next three succeeding years, the amount of the difference between the maximum allowable amount to be raised by taxation or county purposes tax, as applicable, for the current local budget year pursuant to paragraph (1) of this subsection and the actual amount to be raised by taxation or county purposes tax, as applicable, for the current local budget year. b. The following exclusions shall be added to the calculation of the adjusted tax levy: increases in amounts required to be raised by taxation for capital expenditures, including debt service as defined by law; increases in pension contributions and accrued liability for pension contributions in excess of 2.0%; increases in health care costs equal to that portion of the actual increase in total health care costs for the budget year that is in excess of 2.0% of the total health care costs in the prior year, but is not in excess of the product of the total health care costs in the prior year and the average percentage increase of the State Health Benefits Program, P.L.1961, c.49 (C.52:14-17.25 et seq.), as annually determined by the Division of Pensions and Benefits in the Department of the Treasury; and extraordinary costs incurred by a local unit directly related to a declared emergency, as defined by regulation promulgated by the Commissioner of the Department of Community Affairs, in consultation with the Commissioner of Education, as appropriate.  If there are no exclusions, then the amount of the difference shall reduce the adjusted tax levy by that amount. Any cancelled or unexpended appropriation for any exclusion pursuant to this subsection or waiver pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46), also shall be deducted from the sum of the exclusions listed in this subsection or directly reduce the adjusted tax levy if there are no exclusions. L.2007, c.62, s.10; amended 2009, c.19, s.4; 2010, c.44, s.9.
NJ Rev Stat § 40A:4-45.45a (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.45a - Amounts raised to pay recycling tax treated as exclusion for calculation of adjusted tax levy.

40A:4-45.45a Amounts raised to pay recycling tax treated as exclusion for calculation of adjusted tax levy.  4. Notwithstanding the provisions of section 10 of P.L.2007, c.62 (C.40A:4-45.45) to the contrary, amounts required to be raised to pay the recycling tax imposed by section 4 of P.L.2007, c.311 (C.13:1E-96.5) shall be treated as an exclusion that shall be added to the calculation of the adjusted tax levy. L.2008, c.6, s.4.
NJ Rev Stat § 40A:4-45.45b (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.45b - Parts of budget request; exemptions.

40A:4-45.45b Parts of budget request; exemptions.  3. a. A budget request submitted to the county governing body by a county entity budget authority on behalf of a county entity shall be comprised of two parts: the amount to be raised by property taxation, and the amount to be funded wholly through federal or State funds, fees raised by the county entity, or other sources. b. In the preparation of the portion of its budget request to be raised by property taxation, a county entity budget authority shall limit any increase in that portion of its budget request to 2.0% of the previous year's budget request, subject to the exclusions set forth in subsection b. of section 10 of P.L.2007, c.62 (C.40A:4-45.45), except that election expenses shall be exempt from the requirements of this subsection. For purposes of this subsection, "election expenses" shall mean and include all necessary expenses incurred by the superintendent of elections, county clerk, and board of elections for each county related to election costs and the administration, preparation, and implementation of all elections, including all vendor related contract services; voting machine maintenance, repairs, parts and equipment, certification, and technical coding; transportation of voting machines and election supplies; overtime for all staff related to election duty; food services during election; poll workers, machine technicians, and other temporary workers; supplies; office equipment; printing; postage; advertisement costs, upon being certified to by the superintendent of elections, county clerk, and board of elections for each county; but shall not mean or include staff salaries for the office of the superintendent of elections, staff salaries for the county clerk, or staff salaries for the county board of elections. c. Nothing in P.L.2015, c.249 (C.40A:4-45.45b et al.) shall diminish the obligations of a county under a collective bargaining agreement with its employees in force on the effective date of P.L.2015, c.249 (C.40A:4-45.45b et al.). L.2015, c.249, s.3.
NJ Rev Stat § 40A:4-45.45c (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.45c - Rules, regulations.

40A:4-45.45c Rules, regulations.  12. The Director of the Division of Local Government Services in the Department of Community Affairs, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall promulgate rules and regulations as may be necessary to effectuate the provisions of this act. L.2015, c.249, s.12.
NJ Rev Stat § 40A:4-45.46 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.46 - Public question submitted for approval to raise taxes above the limitation allowable.

40A:4-45.46 Public question submitted for approval to raise taxes above the limitation allowable.  11. a. (Deleted by amendment, P.L.2009, c.44) b. (1) The governing body of a local unit may request approval, through a public question submitted to the legal voters residing in its territory to increase the amount to be raised by taxation by more than the allowable adjusted tax levy. Approval shall be by an affirmative vote of in excess of 50 percent of the people voting on the question at the election. The local unit budget proposing the increase shall be introduced and approved in the manner otherwise provided for budgets of that local unit at least 20 days prior to the date on which the referendum is to be held, and shall be published in the manner otherwise provided for budgets of the local unit at least 12 days prior to the referendum date, unless otherwise directed by the Director of the Division of Local Government Services in the Department of Community Affairs. (2) The public question to be submitted to the voters at the referendum shall state only the amount by which the adjusted tax levy shall be increased by more than the otherwise allowable adjusted tax levy, and the percentage rate of increase which that amount represents over the allowable adjusted tax levy. The public question shall include an accompanying explanatory statement that identifies the changes in appropriations or revenues that warranted the governing body's decision to ask the public question; or, in the alternative and subject to the approval of the Director of the Division of Local Government Services in the Department of Community Affairs, a clear and concise narrative explanation of the circumstances for the increased adjusted tax levy being proposed. (3) Unless otherwise provided pursuant to section 1 of P.L.1989, c.31 (C.40A:4-5.1), a referendum conducted pursuant to this subsection shall be held: (a) for calendar year budgets only on the fourth Tuesday in January and the second Tuesday in March; and (b) for fiscal year budgets, only the last Tuesday in September, or the second Tuesday in December. (4) Any decision of the voters rejecting an increase to the tax levy cap under this subsection shall be final and conclusive, and no appeal or review shall be taken therefrom and no waiver application shall be made to the Local Finance Board. (5) The director is authorized to act as necessary in order to consolidate ballot questions and procedures when a governing body elects to hold a referendum under both this section and section 9 of P.L.1983, c.49 (C.40A:4-45.16). c. (Deleted by amendment, P.L.2010, c.44) d. The adjusted tax levy shall be increased or decreased accordingly whenever the responsibility and associated cost of an activity performed by a local unit is transferred to or from a local unit, other government entity, or other service provider. L.2007, c.62, s.11; amended 2010, c.44, s.10; 2011, c.37, s.34; 2011, c.134, s.60.
NJ Rev Stat § 40A:4-45.47 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-45.47 - Actions taken by director.

40A:4-45.47 Actions taken by director.  12. a. The Director of the Division of Local Government Services in the Department of Community Affairs shall take such action as is deemed necessary and consistent with the intent of sections 9 through 11 of P.L.2007, c.62 (C.40A:4-45.44 through C.40A:4-45.46) to implement its provisions. b. The Director of the Division of Elections in the Department of State, in consultation with the Commissioner of Education and the Director of the Division of Local Government Services in the Department of Community Affairs, shall determine the hours and locations of polling places, and other matters related to the referenda, to effectuate the purposes of subsection b. of section 11 of P.L.2007, c.62 (C.40A:4-45.46). L.2007, c.62, s.12; amended 2011, c.37, s.35.
NJ Rev Stat § 40A:4-46 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-46 - Emergency appropriations

40A:4-46. Emergency appropriations  A local unit may make emergency appropriations, after the adoption of a budget, for a purpose which is not foreseen at the time of the adoption thereof, or for which adequate provision was not made therein. Such an appropriation shall be made to meet a pressing need for public expenditure to protect or promote the public health, safety, morals or welfare or to provide temporary housing or public assistance prior to the next succeeding fiscal year. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-47 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-47 - Emergency appropriations provided for in next budget

40A:4-47. Emergency appropriations provided for in next budget  The total amount of all emergency appropriations shall be provided in full by the governing body as a deferred charge in the budget of the next succeeding fiscal year, except to the extent, if any, that provision for paying, funding or refunding any such emergency appropriation or for financing the purpose of the expenditures pursuant thereto shall previously have been made by authorization of bonds pursuant to 40A:2-3. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-48 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-48 - Emergency appropriations not exceeding, with other appropriations, 3% of the operating appropriations

40A:4-48. Emergency appropriations not exceeding, with other appropriations, 3% of the operating appropriations  An emergency appropriation which, together with all prior emergency appropriations made during the same year, does not exceed 3% of the total of current and utility operating appropriations made in the budget adopted for that year shall be made as follows: a. The governing body shall, by resolution adopted by not less than 2/3 vote of its full membership, declare that an emergency exists requiring a supplementary appropriation. b. The resolution shall be in the form and content prescribed by the local government board and shall set out the nature of the emergency in full. c. A copy of the resolution shall be filed forthwith with the director. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.