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New Jersey bill adjusts school district tax levy cap for new facility opening costs

Original title: Provides adjustment to school district tax levy cap for expenditures associated with opening of new school facility during budget year.

Last action · January 13, 2026: Introduced, Referred to Assembly Education CommitteeSponsor: Joe Danielsen

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Assembly Bill 1104 allows New Jersey school districts to adjust their tax levy cap to accommodate expenditures incurred from opening a new school facility during the budget year. The allowable adjustment includes costs for new teaching staff, support staff, materials, equipment, custodial and maintenance expenses, and other commissioner-determined costs. The measure takes effect immediately and applies to the next school budget year following enactment.

Why it matters

Local property taxpayers may see adjustments in school district tax levy increases when a district opens a new school facility, as districts are permitted to exceed the standard 2 percent to cover first-year facility operational expenses.

Background
  • New Jersey school districts operate under a statutory tax levy cap that limits annual budget increases in property tax levies. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

school districts

School districts are permitted to adjust their tax levy cap to include expenditures incurred from opening new school facilities during the budget year.

Directly affected

taxpayers

Local property taxpayers may experience changes in local school tax levies resulting from the adjusted tax levy cap for new school facilities.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What costs are included in the new school facility tax levy adjustment?
The adjustment includes costs associated with the new facility related to new teaching staff members, support staff, materials and equipment, custodial and maintenance expenditures, and other required costs as determined by the commissioner.
When does this legislation take effect?
The act takes effect immediately and applies first to the next school budget year following enactment.
How is the enrollment adjustment calculated for school districts under the tax levy cap?
The allowable adjustment equals the per pupil prebudget year multiplied by an enrollment factor based on increases exceeding 1%, 2.5%, and 4%.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Jan 13, 2026HouseIntroduced
    Introduced, Referred to Assembly Education Committee

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

General Assembly, Joe Danielsen, Division of Pensions and Benefits and 1 more
OrganizationGeneral Assembly“Lower house of the New Jersey Legislature”Map →
PersonJoe Danielsen“Assemblyman sponsoring the bill representing District 17”Map →
OrganizationDivision of Pensions and Benefits“Determines the average percentage increase of the State Health Benefits Program ”Map →
OrganizationDepartment of the Treasury“Houses the Division of Pensions and Benefits”Map →

Sources

Open source document

njleg.state.nj.us

Analysis Score

0–100
  • Significance50
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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