Requires extraordinary special education aid to school districts for students with costs over $55,000 to be assessed and levied by county in which school district is located.

This bill requires New Jersey counties to assess and collect taxes to fund extraordinary special education costs for students whose care exceeds $55,000. Under the new rules, school districts would receive state aid for costs between $40,000 and $55,000, while costs above $55,000 would be covered by a combination of state aid and local county levies. The legislation shifts the financial responsibility for the most expensive student cases from the state entirely to a shared model involving local county taxes. This change directly affects school districts in counties that must now raise additional funds to cover the highest-cost special education placements.