On March 6, Senator Robert Smith (D-17) of Middlesex County introduced legislation that calls for the

consolidation of the office of municipal tax collector, as well as the office of municipal tax assessor,

municipal health services and municipal animal control services. This legislation is co-sponsored by

Senator Joseph Kyrillos (R-13) the legislation calls for the decision to be made on a county by county

referendum and calls for the Commissioner of Community Affairs and the Director of the Division of

Taxation to develop a comprehensive plan to phase out the municipal offices and transfer them to the

county within two years.

The referendum is flawed in many ways. Particularly it is the entire county that makes the decision, not

on a municipality by municipality basis. It provides for transfer of all four functions, not a pick and

choose menu. The “Master Plan” has yet to be developed; therefore, the voters have no idea what they

are being asked to vote on, only that there would be a consolidation of the referenced services from

each and every municipality to the county government. Will the “Master Plan” take into consideration

the variations in governance from county-to-county? Will it provide cost analysis to show the financial

soundness of transferring the offices of assessor and collector to the county? Will it provide flexibility to

provide services equal to the current municipal services? These questions need to be answered before

this legislative proposal goes any further.

This is a version of a senate bill that Senator Smith introduced in the last legislative session (S-2244)

under the direction of past president Randy Bahr we were able to stop it then.

Once again this proposal does not take into account the budget law, the tax sale law, and other laws

already in effect that place the power of assessment, collection and enforcement of property taxes in

the municipal domain. It does not take into consideration the convenience – or lack thereof – for the

citizens. It does not provide information on how tax dollars will be saved or wasted if it becomes statute.

Once again we need to vigorously oppose this legislation! I urge you to contact your state senator and

tell them of your opposition to S-1455. I urge you to inform your citizens of this proposal and ask them

to contact the state senator to tell them of their opposition.

The message must be gotten out that the financial crisis that the state and its’ local governments face

was not caused by the property tax assessment or collection system but by the legislators of the past

who voted to spend funds that the state did not have and could not generate. We need to pull together

to stop this legislation.

The bill is currently before the Senate Community and Urban Affairs Committee. The members of that

committee are:

Senator Christopher J. Connors (R9)

Senator Philip E. Haines (R8)

Senator Jeff Van Drew (D1)

I urge those of you who are from the senator’s districts in particular to contact them and state your

opposition to this legislation ask them to hold the bill in their committee until all of the questions that

are raised are satisfactorily answered.

If you have any questions please contact our executive director, Vince Belluscio at

We must be proactive NOW! We will be communicating with you as our plan for formal opposition of

this proposal progresses. Thank you for your support.

Nancy L. Nichols

President, TCTANJ

The Honorable

Senator District xx

Address

City, State Zip

RE: Senate Bill 1455

Dear Senator:

I am writing to express my opposition to the above referenced bill which calls for a referendum to

consolidate the offices of municipal tax assessor and municipal tax collector, as well as health services

and animal control services at the county.

As written this bill provides for a referendum to be conducted without providing the citizens any facts or

details on the ramifications to individual municipalities if the referendum passes in their county. The bill

calls for a master plan to be developed after the legislation is passed and signed into law, without giving

the public complete information to make a rational decision on how they should vote.

Consolidation would cause unnecessary hardship on citizens who rely on the municipal tax office for

information and assistance, particularly the community’s senior citizens who depend on tax offices for

assistance in completing tax freeze and rebate forms. Without proper study there is no proof that

consolidation will save any public money.

I urge you to oppose this bill. Please vote NO if it comes to the senate floor for a vote. Please urge

Senator Rice, Chairman of the Community and Urban Affairs Committee to hold this bill.

Thank you for your attention and consideration.

Very truly yours,

Introduced by:

Second by:

Whereas, Senate Bill 1455 calls for a referendum to consolidate the municipal tax assessor, municipal

tax collector, municipal health services and municipal animal control services at the county, and;

Whereas, Senate bill 1455 does not give the municipality any option if the county voters cast a majority

to consolidate, and;

Whereas, consolidation would cause unnecessary hardship on citizens who rely on the municipal tax

office for information and assistance, particularly the community’s senior citizens who depend on tax

offices for assistance in completing tax freeze and rebate forms. Without proper study there is no proof

that consolidation will save any public money, and;

Whereas, Senate Bill 1455 calls for a master plan for the consolidation of the tax assessment and tax

collection functions after enactment of the proposal thus failing to provide voters with a factual basis on

which to make a decision on the referendum, and;

Whereas, current state statutes place responsibility for tax assessment and tax collection under

municipal jurisdiction, and;

Whereas, it is the municipalities responsibility to collect all property taxes due and distribute same to

the other taxing authorities, as well as enforcing laws on delinquents, and;

Whereas, current statute provide for the reserve for uncollected taxes to be included in the municipal

budget;

Now, therefore, be it Resolved, that the governing body of the _________________________________

does hereby oppose the passage and enactment of Senate Bill 1455.

Be it Further Resolved, that a certified copy of this resolution be sent to Senate President Richard Codey,

Senator Ronald Rice, Chairman of the Community & Urban Affairs Committee and Senator ___________

representing this district as a sign of our opposition to this proposal.