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

This bill allows New Jersey municipalities to offer residents and businesses the option to receive property tax bills, construction permits, and payment receipts via email, rather than by mail. Municipalities must adopt an ordinance to provide this email option but cannot require it - taxpayers and permit applicants can still choose to receive all documents by traditional mail at no extra cost. The bill specifies that paper copies must remain available for those who prefer them, and it does not mandate any municipality to eliminate physical mail delivery. The Director of the Division of Local Government Services will establish the procedure for implementing this electronic delivery option.