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Finance News

07/26/2022   Filing of American Rescue Plan – Local Fiscal Recovery Funds
07/19/2022   CY 2022/FY 2023 State Aid Recapitulation Schedule
07/07/2022   State Aid Certification - Local Finance Notice (LFN) 2022-13
07/01/2022   P.L. 2022, c. 23 Temporary Waiver of Marriage & Civil Union License Fe
06/28/2022   Reminder: UCC Annual Report
06/20/2022   CY2021 Audit Deadline Extension and GASB 68 & 75 for Municipal and Cou
05/13/2022   Reminder- Provide all ARP Treasury Reports to Division of Local Govern
06/08/2022   FY2022 American Rescue Plan - Firefighter Grant
05/02/2022   New LFN 2022-11 Residential Water, Sewer & Electric Arrearages
04/28/2022   CY 2021 FAST Audit Module Updates for Municipalities and Counties
04/08/2022   User-Friendly Budget Template Update
04/08/2022   Reminder- Provide all ARP Treasury Reports to Division of Local Govern
04/05/2022   Quick Tips - FAST Submission and Certification
03/15/2022   State Aid Certification - Local Finance Notice 2022-10
03/11/2022   Transmission of Fire District Budgets and Supporting Documentation
03/08/2022   Local Finance Notice 2022-09: COVID-19 Utility Arrearages & Updated Ra
02/01/2022   CY 2022 Transitional Aid Application Process
02/09/2022   2021 Table of Equalized Value Amended per Tax Court
01/18/2022   State Library Per Capita Aid (PCSA) Application
12/29/2021   S4081 Signing-Residential Customers of Municipal Water/Sewer/Electric

Filing of American Rescue Plan – Local Fiscal Recovery Funds - 07/26/2022

Filing of American Rescue Plan – Local Fiscal Recovery Funds (ARP-LFRF) Reports with the Division of Local Government Services (DLGS)

In accordance with Governor Murphy's Executive Order 267 dated October 8, 2021, and outlined in LFN 2022-08 dated March 2, 2022, and followed up with an EGG Notice on April 7, 2022, municipalities and counties are required to provide DLGS with a copy of all Project and Expenditure Reports, along with any Interim Reports, Recovery Plan and Performance Reports filed with U.S. Treasury. 

Counties and metropolitan cities reports were required to submit their Project & Expenditure Reports and any other reports filed with the U.S Treasury for period ending December 31, 2021 with DLGS no later than Friday April 22, 2022.    

Project and Expenditure Reports from all LFRF recipients that were required to be filed with the U.S Treasury by April 30, 2022 were to be submitted to DLGS no later than Friday May 13, 2022.

To date the DLGS has not received ARP-LFRF reports from the following:

ARP-LFRP - Non-Reporting Municipalities

Municode

Municipality

County

0101

Absecon city

Atlantic

0104

Buena borough

Atlantic

0109

Estell Manor city

Atlantic

0123

Weymouth township

Atlantic

0205

Carlstadt borough

Bergen

0207

Closter borough

Bergen

0208

Cresskill borough

Bergen

0215

Englewood city

Bergen

0216

Englewood Cliffs borough

Bergen

0227

Hillsdale borough

Bergen

0229

Leonia borough

Bergen

0233

Mahwah township

Bergen

0255

Rockleigh borough

Bergen

0256

Rutherford borough

Bergen

0257

Saddle Brook township

Bergen

0259

South Hackensack township

Bergen

0262

Teterboro borough

Bergen

0266

Washington township

Bergen

0301

Bass River township

Burlington

0306

Burlington township

Burlington

0325

New Hanover township

Burlington

0333

Southampton township

Burlington

0334

Springfield township

Burlington

0335

Tabernacle township

Burlington

0407

Brooklawn borough

Camden

0410

Chesilhurst borough

Camden

0417

Haddonfield borough

Camden

0431

Somerdale borough

Camden

0435

Waterford township

Camden

0603

Deerfield township

Cumberland

0607

Hopewell township

Cumberland

0611

Shiloh borough

Cumberland

0612

Stow Creek township

Cumberland

0701

Belleville township

Essex

0707

Fairfield township

Essex

0709

Irvington

Essex

0710

Livingston township

Essex

0804

Elk township

Gloucester

0809

Logan township

Gloucester

0810

Mantua township

Gloucester

0824

Woolwich township

Gloucester

0906

Jersey City

Hudson

1005

Clinton town

Hunterdon

1012

Glen Gardner borough

Hunterdon

1019

Lebanon township

Hunterdon

1104

Hightstown borough

Mercer

1206

Helmetta borough

Middlesex

1225

Woodbridge

Middlesex

1306

Belmar borough

Monmouth

1325

Long Branch

Monmouth

1341

Roosevelt borough

Monmouth

1347

Lake Como borough

Monmouth

1348

Spring Lake borough

Monmouth

1406

Chester borough

Morris

1409

Dover town

Morris

1420

Mine Hill township

Morris

1428

Netcong borough

Morris

1437

Victory Gardens borough

Morris

1503

Beach Haven borough

Ocean

1504

Beachwood borough

Ocean

1505

Berkeley township

Ocean

1513

Lakehurst borough

Ocean

1516

Little Egg Harbor township

Ocean

1521

Ocean Gate borough

Ocean

1522

Pine Beach borough

Ocean

1601

Bloomingdale borough

Passaic

1703

Elsinboro township

Salem

1705

Mannington township

Salem

1706

Oldmans township

Salem

1707

Penns Grove borough

Salem

1708

Pennsville township

Salem

1715

Woodstown borough

Salem

1808

Franklin Township

Somerset

1809

Green Brook township

Somerset

1810

Hillsborough township

Somerset

1817

Rocky Hill borough

Somerset

1819

South Bound Brook borough

Somerset

1910

Hampton township

Sussex

1918

Sparta township

Sussex

2004

Elizabeth

Union

2019

Union Township

Union

2120

Pohatcong township

Warren

Municipalities are directed to submit these reports immediately.

Project and Expenditure Reports from all LFRF recipients that are required to be filed with the U.S Treasury by July 31, 2022 are to be submitted to DLGS no later than Monday August 15, 2022.

All report files submitted to DLGS must be in the following file name format: municipality's 4-digit municode, municipality name, and report name (i.e. Project and Expenditure Reports, Interim Report, Recovery Plan, or Performance Report) period ending.

Example: 1234_Any Town_Project and Expenditure Report_3-31-2022.

Copies of all reports are to be submitted in pdf format to LFRF.Reporting@dca.nj.gov  and include the name of your municipality or county, along with its assigned municode, in the subject heading of your email.

Notice sent to: Municipal & County CFOs; Municipal Clerks; Clerks-County Boards of Commissioners; Administrators/Managers; Auditors

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CY 2022/FY 2023 State Aid Recapitulation Schedule - 07/19/2022

Dear Chief Financial Officer:

Local Finance Notice 2022-14 (https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-14.pdf) summarizes the state aid payment program for CY 2022 and SFY 2023 budgets. The state aid breakdown and amounts for each payment cycle on the dynamic Municipal Aid Recapitulation Schedule are posted on the Division of Local Government Services' website at: http://www.nj.gov/dca/divisions/dlgs/resources/muni_stateaid.html.

Please select "CY 2022/FY 2023 State Aid Recapitulation/Payment Schedule".  You will find the answers for many questions are covered in this Notice.  If you have additional questions, please call the Office of Financial Regulation and Assistance at (609) 292-4806.

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State Aid Certification - Local Finance Notice (LFN) 2022-13 - 07/07/2022

As a follow-up to Local Finance Notice 2022-10 issued on 3/14/2022 entitled CY 2022/SFY 2023 State Aid Certification, Local Finance Notice 2022-13 includes the incorporation of the Municipal Relief Fund as an additional form of State Aid that was included in the State’s FY 2023 budget.  Local Finance Notice 2022-13 provides instructions to CFOs on how to account for this new aid in municipal budgets.

Please review Local Finance Notice 2022-13 at
https://www.nj.gov/dca/divisions/dlgs/resources/local_fin_notices.html.

Revised Individual certifications of state aid are located at: https://www.nj.gov/dca/divisions/dlgs/resources/muni_stateaid.html.  Click on: CY2022/SFY2023 Certification of State Aid Schedules and download file.  

Notice sent to: County CFOs; Municipal CFOs; Municipal Clerks

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P.L. 2022, c. 23 Temporary Waiver of Marriage & Civil Union License Fe - 07/01/2022

P.L. 2022, c. 23, signed by Governor Murphy on June 30th, waives license fees for marriages and civil unions from July 1, 2022 through June 30, 2023. 

Municipal licensing officers collect a $3 fee for issuing a marriage or civil union license. In addition to this fee, these officers also are required to collect a $25 fee for each license, to be forwarded to the Department of Human Services for the purpose of providing shelter-related services to victims of domestic violence. Both of these fees are now waived through June 30, 2023. During this period, a licensing officer shall not charge or collect a fee for issuing a marriage license or civil union license from an applicant. The State shall reimburse a municipality for the license fees suspended during this period. Further guidance on the reimbursement process will be forthcoming.

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Reminder: UCC Annual Report - 06/28/2022

Municipal Chief Financial Officers and Construction Officials:

This is a courtesy reminder notice to all municipalities that budget according to the state fiscal year.

The NJ Uniform Construction Code Regulations - NJAC 5:23-4.17 (b) require that municipalities file a report that accurately portrays the receipts and expenses of the local enforcing agency for code enforcement purposes. The UCC Annual Report fulfills this requirement, and serves as a basis of changes (if any) in the UCC fee ordinance and staffing needs for the next year.

Please log into the form site at http://fs2.formsite.com/njdca/uccrpt/form_login.html to complete the UCC Annual report and submit to the Department of Community Affairs no later than August 10, 2022.

Please note that login IDs are not maintained from year to year. If you used this site to submit last year's UCC Annual report you must register as a new user and create a login ID for this year's submission.

If you have questions or require assistance, please e-mail the Office of Regulatory Affairs at ora@dca.state.nj.us .

If you have already submitted the UCC Annual report for FY 2022 you may disregard this reminder notice.

Please note: This e-mail message is being sent to all municipal chief financial officers. Please be sure to share this information with the municipal construction official.

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CY2021 Audit Deadline Extension and GASB 68 & 75 for Municipal and Cou - 06/20/2022

The Director of DLGS has extended to August 31, 2022 the deadline for all local units with a calendar year budget cycle to complete and file their

2021 audits.  This extension applies to counties, calendar year municipalities, and all calendar year authorities, including fire districts. The Order is available at https://www.nj.gov/dca/divisions/dlgs/resources/rules_docs/Audit%20Deadline%20Extension%20Order%20-%20Director%20Suarez.pdf.

For the annual audits of counties and calendar year municipalities only, the Division is authorizing inclusion of the 2020 audited GASB 68 and GASB

75 information published by the Division of Pensions and Benefits. Counties and calendar year municipalities do not need to wait for the 2021 audited GASB 68 & GASB 75 information to be issued before completing and filing their audits.

Please review Local Finance Notice 2022-12 for further details at https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-12.pdf.

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Reminder- Provide all ARP Treasury Reports to Division of Local Govern - 05/13/2022

As a follow-up to an EGG Notice distributed on April 7, 2022 and in accordance with Governor Murphy's Executive Order 267 dated October 8, 2021 and outlined in LFN 2022-08 dated March 2, 2022, municipalities and counties are required to provide DLGS with a copy of all Project and Expenditure Reports, along with any Interim Reports, Recovery Plan and Performance Reports filed with U.S. Treasury. 

Counties and metropolitan cities who have not submitted their Project & Expenditure Reports and other reports filed with the U.S Treasury for period ending December 31, 2021 and period ending March 31, 2022 must submit their reports immediately in PDF format to
LFRF.Reporting@dca.nj.gov and include the name of your municipality (county), along with its assigned municode, in the subject heading of your email.  All PDF report files submitted to DLGS must be in the following format:

municipality's or county’s  4-digit municode, municipality (county) name, and report name (i.e. Project and Expenditure Reports, Interim Report, Recovery Plan, or Performance Report) period ending.

Example: 1234_Any Town (County)_Project and Expenditure Report_3-31-2022


All other LFRF recipients who are required to file their Project and Expenditure Reports for period ending March 31,2022 and be filed with the U.S Treasury by April 30, 2022 must submit reports immediately to DLGS. All PDF report files submitted to DLGS must be in the following format:

municipality's 4-digit municode, municipality name, and report name (i.e. Project and Expenditure Reports, Interim Report, Recovery Plan, or Performance Report) period ending.

Example: 1234_Any Town_Project and Expenditure Report_3-31-2022.

If you are having any issues with the reporting process and/or the US Treasury portal, please  contact the US treasury at: SLFRP@treasury.gov or covidreliefITsupport@treasury.gov

Notice sent to: Municipal & County CFOs; Municipal Clerks; Clerks-County Boards of Commissioners; Administrators/Managers; Auditors

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FY2022 American Rescue Plan - Firefighter Grant - 06/08/2022

The New Jersey Department of Community Affairs' (DCA) Division of Local Government Services (DLGS) and Division of Fire Safety (DFS) today announced that the application period is open for the American Rescue Plan Firefighter Grant Program, which will help local and regional fire departments in New Jersey provide first responders with proper protective, cleaning, and sanitization equipment. The application announcement comes on the heels of Governor Murphy appropriating $10 million from the American Rescue Plan State Fiscal Recovery Funds last month to support the purchase of firefighter equipment during this time of heightened community need.

All local and regional fire departments in New Jersey are eligible to apply.

Applications must be submitted through the NJDCA SAGE Portal and are due no later than 5:00 P.M. EST on August 13, 2022.

Program Guidelines and detailed information about the FY 2022 ARPFFG Program is available at: https://www.nj.gov/dca/dlgs/programs/arpffg.shtml

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New LFN 2022-11 Residential Water, Sewer & Electric Arrearages - 05/02/2022

Although the moratorium on shutoffs for, or enforcement of liens on, unpaid water, sewer, and municipal electric charges by residential ratepayers expired on March 15th, P.L. 2022, c. 4 extends this moratorium for those residential customers who apply for a state-administered utility assistance program prior to June 15, 2022.  Before enforcing unpaid open water, sewer, or electric charges accrued prior to March 15, 2022, or allowing an existing tax lien owner to satisfy such arrearages as a subsequent payment, local units are also required to offer a residential ratepayer the opportunity to enter into an installment plan for satisfying unpaid charges. Please review Local Finance Notice 2022-11 at https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-11.pdf for further critical details. The Notice also contains an updated model notice to residential ratepayers.

 

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CY 2021 FAST Audit Module Updates for Municipalities and Counties - 04/28/2022

To complete the Audit submission in FAST, the Auditor of Record or their staff must first upload the Audit, Single Audit, Internal Control Questionnaire, Dog Report, Court Report, and Uniform Construction Code Report. Once complete, the Auditor of Record will navigate to the "Submit for Review" tab to finalize their portion of the Audit submission.

Upon completion by the Auditor, the Chief Financial Officer must upload the Group Affidavit Certification, Proof of Publication of Synopsis of Audit, and the Corrective Action Plan Resolution. Once uploaded, the Chief Financial Officer will navigate to the "Submit for Review" tab to complete the Audit submission process. 

As a reminder, the Chief Financial Officer is not able to complete this process until the Auditor of Record has fully completed their portion of the Audit submission. Municipalities and Counties are no longer required to enter balance sheet information or log their Audit findings directly in the FAST Audit module, and the "Findings" and "Balance Sheet" tabs will no longer be available in the portal accordingly.

 

For technical questions regarding the FAST audit module, please contact Matt Gallello at matthew.gallello@dca.nj.gov.

 

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User-Friendly Budget Template Update - 04/08/2022

The Division of Local Government Services (DLGS) has updated the Municipal User- Friendly Budget template that contains improvement to the worksheet's functionality of data entry and calculations. Municipalities are encouraged to use this updated User-Friendly Budget template, version 2022.1, going forward. The template can be downloaded from the DLGS FAST Updates webpage: https://www.nj.gov/dca/divisions/dlgs/fast.html

If you have any questions, please contact matthew.gallello@dca.nj.gov.

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Reminder- Provide all ARP Treasury Reports to Division of Local Govern - 04/08/2022

In accordance with Governor Murphy's Executive Order 267 dated October 8, 2021 and outlined in LFN 2022-08 dated March 2, 2022, municipalities and counties are required to provide DLGS with a copy of all Project and Expenditure Reports, along with any Interim Reports, Recovery Plan and Performance Reports filed with U.S. Treasury. 

Counties and metropolitan cities are reminded to submit to the DLGS, their Project & Expenditure Reports and any other reports filed with the U.S Treasury for period ending December 31, 2021 with a deadline date of January 31, 2022. The deadline for filing these reports with DLGS is Friday April 22, 2022.    

Please submit copies of all reports in pdf format to LFRF.Reporting@dca.nj.gov and include the name of your municipality or county, along with its assigned municode, in the subject heading of your email. Local Finance Notice 2022-08 can be located at:

https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-08.pdf for further details. 

For those Non-entitlement Units (NEUs)  that have not already uploaded their signed Award Terms and Conditions Agreement, Assurances of Compliance with Title VI of the Civil Rights Act of 1964, and CY2019 or SFY2020 Adopted Budget to the U.S. Treasury Portal must do so ASAP. Instructions to NEUs on setting accounts, assigning reporting roles, and providing required documentation to U.S. Treasury are available at https://home.treasury.gov/system/files/136/NEU-Non-UGLG-Agreements-and-Supporting-Documents.pdf

 

On April 1, U.S. Treasury released new Project and Expenditure Report templates for which a new user guide can be found at https://home.treasury.gov/system/files/136/April-2022-PE-Report-User-Guide.pdf. Any counties or metropolitan cities that have not yet submitted their January 31, 2022 Project & Expenditure Report must reference the prior user guide available at https://home.treasury.gov/system/files/136/Project-and-Expenditure-Report-User-Guide.pdf.

Project and Expenditure Reports are due from all LFRF recipients are required to be filed with the U.S Treasury by April 30, 2022 and submitted to DLGS no later than Friday May 13, 2022. All report files submitted to DLGS must be in the following file name format:  municipality's 4-digit municode, municipality name, and report name (i.e. Project and Expenditure Reports, Interim Report, Recovery Plan, or Performance Report) period ending.

Example: 1234_Any Town_Project and Expenditure Report_3-31-2022.

Webinars and other reporting resources can be found at https://home.treasury.gov/policy-issues/coronavirus/assistance-for-state-local-and-tribal-governments/state-and-local-fiscal-recovery-funds/recipient-compliance-and-reporting-responsibilities

Questions on the reporting process and the portal should be directed to SLFRP@treasury.gov or covidreliefITsupport@treasury.gov

 

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Quick Tips - FAST Submission and Certification - 04/05/2022

Quick Tips - FAST Submission and Certification

1) Prior to uploading the Introduced Budget Excel workbook to FAST, the votes of governing body members are required to be recorded on Sheet 2. Governing body members are not included in the DocuSign process.

2) Municipal Clerks do not require access to the FAST portal in order to complete the DocuSign process for the Introduced or Adopted Budget. Once the Chief Financial Officer initiates the DocuSign process and completes their electronic signature, links are emailed directly to both the Municipal Clerk and Auditor of Record to complete their electronic signatures. If one or more municipal or county officials have not received the email link to complete the DocuSign process, contact the Division for support.

3) If an incorrect version of the Introduced or Adopted Budget has been uploaded and the DocuSign process has been started, contact the Division for further guidance. Do not upload the correct copy of the Budget to the "Other" category.

4) Once the DocuSign process has been completed, the Chief Financial Officer must navigate to the "Submit for Review" tab within the Budget module and click the "Submit" button to transmit the Budget package to the Division.

5) The Introduced and adopted User Friendly Budget must be uploaded to FAST. User Friendly Budgets will no longer be accepted through ufb.lgs@dca.nj.gov.

6) If an individual (CFO, Preparer, Auditor) needs access to the FAST portal, they must register for a new account in the FAST portal providing user information. Upon completion, click on the "request access" button and then complete the portal access request form and click "submit". Please note, the Chief Financial Officer cannot provide login credentials on behalf of a new user. All requests for access are then confirmed by the Chief Financial Officer. For Chief Financial Officer access, the Municipal Clerk is required to provide a resolution confirming the Chief Financial Officer's appointment.

7) If a revised document, other than the DocuSign Budget document, needs to be uploaded, users are able to overwrite existing files in both the Annual Financial Statement and Budget modules without Division staff needing to reopen those records.


Please contact Matt Gallello at Matthew.Gallello@dca.nj.gov with questions regarding the above or other FAST-related matters.

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State Aid Certification - Local Finance Notice 2022-10 - 03/15/2022

On March 8, 2022, Governor Phil Murphy presented his proposed FY 2023 budget to the State Legislature. Under this budget, municipalities receiving Garden State Trust aid will receive less Garden State Trust Aid in support of their CY 2022 or FY 2023 budgets than they received in support of their prior year budgets.

Please review Local Finance Notice 2022-10 at https://www.nj.gov/dca/divisions/dlgs/resources/local_fin_notices.html for further details.

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Transmission of Fire District Budgets and Supporting Documentation - 03/11/2022

N.J.A.C. 5:31-2.4 entitled Preparation and content of fire district annual budget; budget introduction and adoption for fire districts states: (a) Every fire district shall prepare an annual budget for each fiscal year in which an expenditure of money is expected. Each budget shall include an operations section, capital budget and program section, and supplemental schedule and necessary certifications relating thereto. The Board of Commissioners shall introduce its annual budget by resolution, passed by not less than a majority of the full membership.

N.J.A.C. 5:31-2.4 subsection (L) (1) states: Two certified copies of the budget, as adopted, shall be transmitted to the Director within three days after adoption. Upon implementation of the FAST system, or such other automated system as may be implemented by the Director, the district shall electronically submit the certified adopted budget to the Director within three days after adoption.

To date, many fire districts have not submitted their election certification and ballot following the annual election and the required budget and supporting documentation. In accordance with N.J.S.A. 40A:14- 79, the Municipal Tax Assessor shall not distribute tax levy monies to the Fire District until all budget documents and election documents are submitted to the DLGS for final review/approval. All submissions shall be done through the FAST system as instructed. Once final approval is given by the Division of Local Government Services, the fire district levy certification will be issued to the Municipality. At that time, the tax levy monies may be distributed to the individual Fire Districts.

To date, many fire districts have not submitted their 2020 audit and related documents. The Division is aware of the delay in the release of the GASB reports required for the audits. Given the current time frame and the length of time the reports have been made available, the audits should be submitted as soon as possible. Once the fire district submits the audit and required documents, the Division will proceed with the certification of the tax levy.

If you have any questions on these procedures, please email Melissa Ford at melissa.ford@dca.nj.gov or call Melissa at 609-633-6238.

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Local Finance Notice 2022-09: COVID-19 Utility Arrearages & Updated Ra - 03/08/2022

Before enforcing water, sewer, or electric arrearages accrued between March 9, 2020 and March 15, 2022, or allowing an existing tax lien owner to satisfy such arrearages, P.L. 2021, c. 317 requires a municipality, local authority, or other local unit to offer a residential ratepayer the opportunity to enter into an installment plan for satisfying the unpaid balance. Delinquent sewer charges accruing between March 9, 2020 and December 31, 2021 that had been sold at tax sale by January 1, 2022 are not affected. Municipalities and direct customer-billing local units operating water systems, wastewater treatment systems, and/or electric utilities must likewise update the ratepayer notices required to be issued to residential customers pursuant to P.L. 2021, c. 97.

Please review Local Finance Notice 2022-09, available at https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-09.pdf,

in its entirety for further critical details. An updated model residential ratepayer notice can be accessed at https://www.nj.gov/dca/divisions/dlgs/resources/misc_docs/Model%20COVID-19%20Ratepayer%20Relief%20Notice.docx.

Spanish and Korean translations of the model notice will follow shortly.

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CY 2022 Transitional Aid Application Process - 02/01/2022

The Division has posted Local Finance Notice 2022-3

 

Municipal Clerks, please forward this notice to Elected Officials:

https://www.nj.gov/dca/divisions/dlgs/lfns/22/2022-03.pdf concerns the 2022 Transitional Aid Application Process for CALENDAR YEAR municipalities.

Transitional Aid is only available to communities experiencing extreme fiscal distress that would otherwise result in the municipality's inability to maintain essential services or pay debt service. If Transitional Aid is awarded, Transitional Aid program participants must comply with significant strictures and conditions including, but not limited to: the requirement to adopt a strict pay-to-play ordinance; the elimination of health care for all officers and employees other than those with full-time status; a ban on certain travel and other discretionary costs; requirements to obtains State approvals for hires as well as for certain contracts and initiatives; and the assignment of a Municipal Technical Advisor to assist the municipality in restoring fiscal health and maintaining program compliance.

Calendar Year municipalities intending to apply for Transitional Aid should carefully review LFN 2022-3 and the CY 2022 Transitional Aid Application (both available on the DLGS website) as soon as possible. Deadlines are rapidly approaching.

Please note that this application is for CALENDAR YEAR municipalities only. The application for FISCAL YEAR municipalities will be available later in the year.

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2021 Table of Equalized Value Amended per Tax Court - 02/09/2022

Dear Municipal Clerk:

The Division of Taxation is required by law to distribute copies of the 2021 Table of Equalized Valuations to the Commissioner of Education, Municipal Clerks of each municipality and the County Tax Administrators of each County Board of Taxation, as per P.L. 1954, Chapter 86, N.J.S.A. 54:1-35.1 and N.J.S.A. 54:51 A-4(c). To view a copy of the 2021 Table of Equalized Valuations as Amended by the Tax

Court of New Jersey, use the link below.   

NJ Division of Taxation - Table of Equalized Values(state.nj.us) https://www.state.nj.us/treasury/taxation/lpt/lptvalue.shtml

For questions please e-mail

Melissa.Gorman@treas.nj.gov

 

Thank you for your attention to this.

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State Library Per Capita Aid (PCSA) Application - 01/18/2022

Dear Chief Financial Officer,

The Application for State Library Aid (Per Capita) is now available on the State Library's website.  Please visit https://www.njstatelib.org/services_for_libraries/resources/per_capita_state_aid/ and look under the heading "Data Year 2021" for the Application and Instructions.

The due date for submission of the Application is March 15, 2022.

For questions, please call 609-278-2640 ext. 192 or email rkeith@njstatelib.org

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S4081 Signing-Residential Customers of Municipal Water/Sewer/Electric - 12/29/2021

Signed on December 21st, Senate Bill 4081 instituted the following immediate measures for residential customers of local government water, sewer, and electric service:  

1)            Extending until March 15, 2022 the shutoff moratorium for water, sewer, and municipal electric service. This moratorium does not apply to a shut off needed to prevent or reduce the risk to public health or safety.

2)            Extending the grace period for water and municipal electric charges until March 15, 2022.

3)            A grace period has been instituted for the unpaid balance of any sewer charges until March 15, 2022. Delinquent sewer charges that were sold at tax sale by January 1, 2022 are not affected. Please note that interest and penalties, including the year-end penalty, cannot be enforced on the unpaid balance.

4)            An installment plan must be offered to satisfy the unpaid balance of any water, sewer, and electric charges accrued between March 9, 2020 and March 15, 2022. Delinquent sewer charges accruing between March 9, 2020 and December 31, 2021 that had been sold at tax sale by January 1, 2022 are not affected.

  1. a) The installment plan shall have a minimum 12 month duration unless the residential customer requests a shorter payback period, and cannot require the residential customer to pay a down payment, deposit, or reconnection costs. The maximum duration of an installment plan remains five (5) years pursuant to N.J.S.A. 54:5-19.
  1. b) An installment plan cannot require the payment of interest or penalties on the unpaid balance. 
  2. c) Notwithstanding N.J.S.A. 54:5-19, an installment plan must be offered even if one already exists on the property for property taxes, assessments or other municipal charges.
  3. d) If a residential customer does not agree to an installment plan within 30 days of being offered a plan by the municipality or local authority, appropriate enforcement action can be taken after March 15, 2022, including bringing to tax sale the unpaid balance accruing between March 9, 2020 and December 31, 2021. Please note that interest and penalties, including the year-end penalty, cannot be enforced on the unpaid balance.

5)            After March 15, 2022, delinquent water, sewer, and electric charges that had accrued prior to March 9, 2020 and after March 15, 2022 can be enforced pursuant to law including interest and penalties. A municipality or local authority is not obligated to offer an installment plan for such accrued charges. 

The term residential customer means a residential customer of record of a local authority or municipal utility, or any residential tenant of a residence where the owner or any agent or other representative of the owner of the residence is a non-residential customer of record. 

The Division will be issuing a Local Finance Notice with more detailed guidance on the new law. Notwithstanding Local Finance Notice 2021-22, ratepayer notices issued pursuant to P.L. 2021, c.97 must now be modified to reflect the new expiration date of the shutoff moratorium and grace period.  

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Updated: 07/26/2022