Energy Tax Restoration Resource Center
Energy Tax Receipts in New Jersey
Originally, these were taxes assessed and collected locally from utilities for the use of public land, and the funds were used for municipal programs and services. Overtime, for the convenience of the public utility companies, the State became the collection agency on behalf of municipalities, with the understanding that the State would remit payment to the municipalities – in the same manner of municipalities collecting tax revenue for the school districts and counties. Ultimately, the State rebranded the local municipal revenue as “State Aid”, or replacement programs intended to replace property tax relief funding. Overtime, this forced municipalities to turn to property taxes to supplement funding.
For more details, read this history of how the Energy Tax Receipts have evolved.
Adopt a Resolution of Support
A sample resolution you can adapt for your municipality.
Current Legislative Action
As part of the state’s FY2023 budget package, in addition to a flat Energy Tax Receipts and Consolidated Municipal Property Tax Relief (CMPTRA), $75 million in Municipal Relief Funds was included as the first step towards full Energy Tax Receipts restoration. This page also include important bill numbers. Read on...Link to page
Impact on Your Municipality
ETR Impact Calculator: Calculate the impact that the diversion of Energy Tax Receipts has had on your municipality by inputting on the individual ETR sheet the amount of Energy Tax Receipts your municipality received each year. The worksheet will automatically calculate the difference.Link to page
History of Energy Tax Receipts in NJ
Every year during the State’s budget debate, “State Aid to Municipalities” is discussed. But what is that? This is an overview of the history of Energy Tax Receipts in New Jersey.Link to page
Energy Tax Talking Points for Elected Officials
Talking points on S-330/A-3804, which increases distribution to municipalities from Energy Tax Receipts Property Tax Relief Fund over two years; prohibits anticipation of certain revenue in municipal budgets.Link to page
NJLM's Position & How You Can Help
The League strongly supports the State’s stopping of the diversion of these funds, and calls for the full restoration of Energy Tax Receipts. The diversion of Energy Tax Receipts has resulted in billions of dollars denied to local property tax payers.Link to page
State Aid History (PowerPoint)
A presentation produced by Jon Rheinhardt, Bergen County CFO. At the time of creating this presentation. Rheinhardt was the Admistrator/CFO of Wharton. The presentation provides a timeline for Energy Taxes, and discusses State Aid.Link to page
Additional Background Information
Additional Resources including a NJLMEF policy paper, NJ Newsmakers Interview, and copies of NJLM letters to State Legislators.Link to page