New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 30 - LOCAL FINANCE BOARD
Subchapter 3 - ANNUAL BUDGET
Section 5:30-3.7 - County entity budget request cap

Universal Citation: NJ Admin Code 5:30-3.7

Current through Register Vol. 56, No. 18, September 16, 2024

(a) A budget request submitted to the county governing body, as appropriate to the form of government, by a county entity budget authority on behalf of a county entity shall be consist of two parts:

1. The amount to be funded by property taxation; and

2. The amount to be funded wholly through State or Federal funds, fees raised by the county entity, or other sources.

(b) In the preparation of the portion of its budget request to be raised by property taxation, a county entity budget authority shall limit any increase in that portion of its budget request to two percent of the previous year's budget request, with the exception of election expenses and the exclusions set forth at N.J.S.A. 40A:4-45.45.b. The county entity budget request cap shall be applied by measuring current year anticipated revenue against the prior year adopted budget appropriations. No budget request exceeding the cap may be submitted to a county governing body.

(c) Any permitted exceptions to the county entity budget request cap will not be relevant for a county entity's budget request if the costs that fall within those exceptions are budgeted pursuant to the county's central budget.

(d) In those situations where non-property tax-based revenues fully funded a county entity's prior year budget request but are not expected to fully fund the county entity's upcoming year's budget request, the county entity can certify a base amount to be signed off on by the county's chief finance officer and approved by the county governing body, as appropriate to the form of government.

(e) Once the county governing body receives a county entity budget request, as appropriate to the form of government, the governing body has the discretion to determine whether to allow a county entity to exceed the limit imposed by the budget request cap, subject to any limitations on the county tax levy in the 1977 and 2010 levy cap laws (N.J.S.A. 40A:4-45.4 and 40A:4-45.45, respectively).

1. If a county governing body allows a county entity budget request to exceed the limit imposed by the cap, then the governing body shall adopt a resolution to that effect stating the amount of the increase, the extent to which the increase exceeds the budget request cap, and a statement that the governing body has determined that the increase in the budget request cap shall not cause the county to exceed the levy caps set forth in the 1977 and 2010 levy cap laws.

2. If a county governing body intends the increase to become the base from which subsequent county entity budget request increases are to be measured, the resolution must expressly state as such; otherwise, the maximum statutorily permitted budget request increase for the prior year shall serve as the base.

(f) The limitation on transfers established at N.J.S.A. 40A:4-45.38 does not apply to the county entity budget request cap.

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