Authorizes regional rehabilitation and reentry center authority to determine county proportional share assessment for budget purposes.
What changed between versions
The proportional share assessment is no longer conveyed to the County Board of Taxation for direct levy on property taxpayers. Instead, each portion of the assessment is conveyed to the respective county chief financial officer for inclusion in the county's annual budget. This shifts the funding mechanism from a direct property tax levy to a county budget appropriation.
The tax levy cap exception under P.L.1976, c.68 (C.40A:4-45.4) was narrowed. Previously the entire proportional share assessment qualified as an eligible cap exception. Now only the portion 'pertaining to debt service' qualifies, meaning the general operations portion of the assessment counts against the 2.5 percent county tax levy increase limitation.
The proportional share calculation now explicitly includes 'if determined by a separate formula pursuant to the inter-county agreement, the apportionment of any debt service' as a component applied to total revenue needs, giving counties flexibility in how debt service is allocated.
A new requirement was added that the authority's budget must be on a fiscal year beginning January 1 and ending December 31.
The Division of Local Government Services role was changed from 'certify that' the assessment is included in county budgets to 'determine whether' it is included, and the trigger for this review was clarified as occurring 'when examining the annual budget of a participating county.' The amount must be 'as certified by the chief financial officer of the authority.'
The specific deadline of January 26th for budget introduction was removed from the proportional share assessment provision.
Assemblyman Louis D. Greenwald (District 6, Burlington and Camden) was added as a co-sponsor.
