Authorizes school districts to submit separate proposals for additional spending for subsequent budget year at special school election.

Voters gain options for higher school taxes

Beginning September 4, 2024, New Jersey school districts without a board of school estimate have a new funding option. They can ask voters for extra spending for the next budget year at an authorized special school election. This includes requests to raise school property taxes above the tax cap. Each district can submit only one such special-election request per school year, and a majority of votes must approve it. Requests must explain the money’s uses and whether the tax increase lasts one year or becomes permanent. Additional spending requests generally cannot cover services already in the prior year’s net budget or services needed to meet state education standards. The state education commissioner can grant an exception to those spending restrictions for sufficient reason. However, above-cap tax requests cannot fund services needed to meet core curriculum standards. The executive county superintendent can block a spending request if administrative savings eliminate the need for the added tax levy. The law creates a funding choice; it does not automatically raise taxes.