Authorizes municipality to deliver property tax bills, construction permits, and receipts for payment via e-mail.

This bill allows New Jersey municipalities to offer taxpayers and permit applicants the option to receive property tax bills, construction permits, and payment receipts via email, rather than by mail. Municipalities must adopt a local ordinance to implement this option but cannot require residents to use email - paper copies must remain available at no extra cost. It specifically covers property tax notices under state law, construction permits issued under the State Uniform Construction Code, and receipts for municipal fees. The bill ensures no one is forced to use electronic delivery and maintains the current paper-based system as the default.