Title 40A, Title 40A: MUNICIPALITIES AND COUNTIES

40A:4-42. Required appropriation for cash deficit An appropriation for "cash deficit of preceding year" shall appear in each annual budget in the amount by which the liabilities and cash disbursements of the local unit for expenditures in the fiscal year next preceding exceed the…

40A:4-43 Capital budgets; definition. 40A:4-43. The governing body may and shall, when directed by the local government board, prepare, approve and adopt a budget for the expenditure of public funds for capital purposes to give effect to general improvement programs. A capital bu…

40A:4-44 Form, arrangement and detail of capital budgets. 40A:4-44. The local government board shall adopt, and may from time to time amend, reasonable rules and regulations for capital budgets. Regulations may classify the type of budget required, according to the size of the lo…

40A:4-45. Separate capital budgets The board may require separate capital budgets to give effect to a general improvement program as follows: a. A special capital budget for the expenditure of funds realized from the sale of obligations and adopted at the time such sale is author…

40A:4-45.1. Legislative policy It is hereby declared to be the policy of the Legislature that the spiraling cost of local government must be controlled to protect the homeowners of the State and enable them to maintain their homesteads. At the same time the Legislature recognizes…

40A:4-45.12. Annual variable percentage limitation on increases in expenditures The Legislature finds that the constraints placed upon local government by P.L.1976, c. 68 (C. 40A:4-45.1 et seq.) are successfully accomplishing their purpose of controlling the growth in the cost of…

40A:4-45.13. Assumed service or function by county or municipality; addition to final appropriation a. In any budget year subsequent to 1982, whenever a county or municipality shall have lawfully assumed, during the immediately preceding budget year, or at any time during the cur…

40A:4-45.14 Permissible increase in appropriations. 7. a. Notwithstanding the provisions of section 2, 3 or 4 of P.L.1976, c.68 (C.40A:4-45.2, 40A:4-45.3 or 40A:4-45.4) to the contrary, in any year for which the cost-of-living adjustment is equal to or less than 2.5%, a county ma…

40A:4-45.15a Municipality permitted certain final appropriations. 1. a. (Deleted by amendment, P.L.2004, c.74.) b. Notwithstanding any provisions of P.L.1976, c.68 (C.40A:4-45.1 et seq.) to the contrary, a municipality, which, for any local budget year beginning on or after July …

40A:4-45.15b County permitted certain final appropriations, county tax levy. 2. a. (Deleted by amendment, P.L.2004, c.74.) b. Notwithstanding any provisions of P.L.1976, c.68 (C.40A:4-45.1 et seq.) to the contrary, a county, which, for any local budget year beginning on or after …

40A:4-45.15c Amount of difference, certain; available for appropriation. 11. Notwithstanding the provisions of sections 1 and 2 of P.L.1994, c.100 (C.40A:4-45.15a and C.40A:4-45.15b) to the contrary, the amount of difference remaining as of June 30, 2003 for appropriation in the …

40A:4-45.16. Referendum; increase in final appropriations In any public referendum conducted by a municipality pursuant to subsection i. of section 3 of P.L.1976, c. 68 (C. 40A:4-45.3i.), the public question to be submitted to the voters at the referendum election shall state onl…

40A:4-45.19. Increases in final appropriations or tax levies in years in which new service or program is funded; explanatory statement on ballot concerning amount of appropriation a. In the first local budget year in which a county or municipality shall commence to fund a new ser…

40A:4-45.1a "Cost-of-living adjustment" defined. 4. As used in this amendatory and supplementary act, "cost-of-living adjustment" means the rate of annual percentage increase, rounded to the nearest half-percent, in the Implicit Price Deflator for State and Local Government Purch…

40A:4-45.2 Limitation on increase of appropriations. 2. For local budget years beginning on or after July 1, 2004 municipalities and counties shall be prohibited from increasing their final appropriations by more than 2.5% or the cost-of-living adjustment, whichever is less, over…

40A:4-45.2b. Deduction from county appropriation for services assumed by State For each local fiscal year, or portion thereof, in which a service or function associated with the provisions of this act is assumed by the State, the county shall deduct from its final appropriations …

40A:4-45.3 Municipalities; budget limitation exceptions. 3. In the preparation of its budget a municipality shall limit any increase in said budget to 2.5% or the cost-of-living adjustment, whichever is less, over the previous year's final appropriations subject to the following …

40A:4-45.38. Transfer of funds from appropriation subject to limitation No transfer of funds authorized by N.J.S.40A:4-58 and N.J.S.40A:4-59 shall be made from an appropriation which is not subject to limitation pursuant to section 3 or 4 of P.L.1976, c.68 (C.40A:4-45.3 and 40A:4…

40A:4-45.39. Reduction for unrealized municipal revenues To the extent that a municipality fails to realize revenues appropriated in any budget year, other than federal or State aid revenues, it shall be required to reduce the amount on which it calculates its permissible increas…

40A:4-45.3a Referendum; when held, applicability. 1. The provisions of any other law to the contrary notwithstanding, any referendum conducted by a municipality pursuant to subsection I. of section 3 of P.L.1976, c.68 (C.40A:4-45.3), for the purpose of requesting approval for inc…

40A:4-45.3a1 Provision of polling places; election worker compensation. 1. Notwithstanding the provisions of Title 19 of the Revised Statutes to the contrary, referenda conducted by any municipality pursuant to subsection I. of section 3 of P.L.1976, c.68 (C.40A:4-45.3), for the …

40A:4-45.3b Proceeds of sale of municipal assets for immediately preceding year as exceptions. 2. Notwithstanding any provisions of P.L.1976, c.68 (C.40A:4-45.1 et seq.) to the contrary, municipalities shall, in budget year 1981 and in all subsequent budget years in deriving thei…

40A:4-45.3d. Local Finance Board authorized to grant additional exceptions In addition to the exceptions to the limit on increases in final appropriations for any budget year, listed in section 3 of P.L.1976, c.68 (C.40A:4-45.3), the Local Finance Board shall have the authority t…

40A:4-45.3e Additional exceptions to limits on increases to certain appropriations of local units. 13. In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L.1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth…

40A:4-45.4 Limitation on increase in county tax levies over previous year; exceptions. 4. In the preparation of its budget, a county may not increase the county tax levy to be apportioned among its constituent municipalities in excess of 2.5% or the cost-of-living adjustment, whi…

40A:4-45.40. Transfer of services, deduction from county appropriation In each local budget year in which any service, function, or portion thereof, is transferred to, or assumed by, the State or federal government from a county government, the county shall deduct from its final …

40A:4-45.41. Appropriation included in spending limitation All appropriations, other than for debt service and emergency temporary appropriations, made to cover overexpenditures or expenditures from a previous budget year, shall be included within the local unit's spending limita…

40A:4-45.42. Annual report to Governor, Legislature The Chairman of the Local Finance Board shall provide an annual report to the Governor and the Legislature detailing all significant local expenditure limitation issues that came before the Local Finance Board or the Division of…

40A:4-45.43 Exemption on limits on increases for certain appropriations for pension contributions. 5. In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L.1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth …

40A:4-45.43a Additional exceptions to limits on increases to appropriations. 5. In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L.1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth in section 4 of P.L.19…

40A:4-45.44 Definitions relative to property tax levy cap concerning local units. 9. For the purposes of sections 9 through 13 of P.L.2007, c.62 (C.40A:4-45.44 through C.40A:4-45.47 and C.40A:4-45.3e): "Adjusted tax levy" means an amount not greater than the amount to be raised b…

40A:4-45.45 Cap on calculation of adjusted tax levy by local unit; exclusions. 10. a. (1) In the preparation of its budget the amount to be raised by taxation by a local unit shall not exceed, except as provided in paragraph (2) of this subsection, the sum of new ratables, the ad…

40A:4-45.45a Amounts raised to pay recycling tax treated as exclusion for calculation of adjusted tax levy. 4. Notwithstanding the provisions of section 10 of P.L.2007, c.62 (C.40A:4-45.45) to the contrary, amounts required to be raised to pay the recycling tax imposed by section…

40A:4-45.45b Parts of budget request; exemptions. 3. a. A budget request submitted to the county governing body by a county entity budget authority on behalf of a county entity shall be comprised of two parts: the amount to be raised by property taxation, and the amount to be fun…

40A:4-45.45c Rules, regulations. 12. The Director of the Division of Local Government Services in the Department of Community Affairs, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall promulgate rules and regulations as may be necessary …

40A:4-45.46 Public question submitted for approval to raise taxes above the limitation allowable. 11. a. (Deleted by amendment, P.L.2009, c.44) b. (1) The governing body of a local unit may request approval, through a public question submitted to the legal voters residing in its …

40A:4-45.47 Actions taken by director. 12. a. The Director of the Division of Local Government Services in the Department of Community Affairs shall take such action as is deemed necessary and consistent with the intent of sections 9 through 11 of P.L.2007, c.62 (C.40A:4-45.44 th…

40A:4-45.4a. Transfer of funds authorized by s. 40A:4-58 from appropriation not subject to limitation to appropriation subject to limitation; prohibition No transfer of funds which is authorized by N.J.S. 40A:4-58 shall be made from an appropriation which is not subject to limita…

40A:4-45.4b Budget cap exception for solid waste reclamation utility. 2. Notwithstanding the provisions of section 4 of P.L.1976, c.68 (C.40A:4-45.4) to the contrary, amounts appropriated in a county budget pursuant to N.J.S.40A:4-35 related to the operation of a county solid was…

40A:4-46. Emergency appropriations A local unit may make emergency appropriations, after the adoption of a budget, for a purpose which is not foreseen at the time of the adoption thereof, or for which adequate provision was not made therein. Such an appropriation shall be made to…

40A:4-47. Emergency appropriations provided for in next budget The total amount of all emergency appropriations shall be provided in full by the governing body as a deferred charge in the budget of the next succeeding fiscal year, except to the extent, if any, that provision for …

40A:4-48. Emergency appropriations not exceeding, with other appropriations, 3% of the operating appropriations An emergency appropriation which, together with all prior emergency appropriations made during the same year, does not exceed 3% of the total of current and utility ope…

40A:4-49. Emergency appropriations exceeding, with other appropriations, 3% of the operating appropriations An emergency appropriation which together with all prior emergency appropriations made during the same year exceeds 3% of the total current and utility operating appropriat…

40A:4-5 Introduction and approval of annual budget. 40A:4-5. The governing body shall introduce and approve the annual budget: a. In the case of a county, not later than March 31 of the calendar fiscal year or the date of the next regularly scheduled meeting of the governing body…

40A:4-5.1 Local budget date extension. 1. a. Notwithstanding the provisions of any law, rule or regulation to the contrary, the Director of the Division of Local Government Services, in the Department of Community Affairs, hereinafter the "director," may, with the approval of the…

40A:4-50. Emergencies financed from surplus A local unit may finance any emergency appropriation from surplus funds available, or may borrow money and issue its "emergency notes" as provided for in this chapter to finance any such appropriation. L.1960, c. 169, s. 1, eff. Jan. 1,…