40:54-8 Library tax.

40:54-8. a. Within every municipality governed by this article there shall annually be raised by taxation a sum equal to one-third of a mill, unless a higher rate is approved by the voters pursuant to subsection b. of this section, on every dollar of assessable property within such municipality based on the equalized valuation of such property as certified by the Director of the Division of Taxation in the Department of the Treasury in accordance with the provisions of R.S.54:4-49. The amount to be raised by taxation for a free public library pursuant to this subsection shall be assessed, levied, and collected in the same manner and at the same time as other municipal purposes taxes are assessed, levied, and collected therein and shall be paid from the disbursing officer to the treasurer of the free public library on a quarterly basis.

b. (1) The governing body of a municipality may by resolution submit to the voters of the municipality, at a general election, a proposition to change the rate of the tax required to annually be raised pursuant to subsection a. of this section, as deemed appropriate for the proper maintenance of a free public library; provided, however, that the rate in the proposition shall not be lower than one-third of a mill. Upon approval of the proposition by a majority of the votes cast by the voters of the municipality, the governing body of the municipality shall implement it in the manner set forth in subsection a. of this section. If the majority of votes cast are against the proposition, the existing rate of the tax to annually be raised for a free public library shall remain unchanged.

(2) Upon petition to the governing body of a municipality signed by qualified voters of the municipality equal in number to at least 15 percent of the votes cast therein at the last preceding general election, filed with the clerk of the municipality at least 90 days before a general election, the governing body shall submit to the voters of the municipality, at the general election, a proposition otherwise authorized pursuant to paragraph (1) of this subsection.

(3) A proposition under this subsection shall not be submitted to the voters of a municipality more than once in any three-year election period.

(4) An additional sum raised by taxation for a free public library required by a proposition approved pursuant to this subsection shall, for the first tax year in which the proposition is implemented, be exempt from the limitation set forth in section 5 of P.L.1985, c.541 (C.40:54-8.1), and shall not be considered excess funds as set forth in R.S.40:54-15.

(5) If a proposition is approved pursuant to this subsection, the information required to be printed upon the property tax bill pursuant to R.S.54:4-65 shall be adjusted accordingly and shall be reflected on a single line of the property tax bill.

(6) A proposition approved pursuant to this subsection establishing a tax rate higher than one-third of a mill shall expire after 10 tax years or after the tax year in which a new proposition establishing a different tax rate is approved, whichever occurs first. The tax rate shall revert to one-third of a mill upon the expiration of a higher tax rate.

c. Following enactment of P.L.2011, c.38, the Director of the Division of Local Government Services in the Department of Community Affairs shall decrease the municipality's adjusted tax levy pursuant to subsection d. of section 11 of P.L.2007, c.62 (C.40A:4-45.46) by the amount raised by taxation for a free public library pursuant to this section, so that there is no net impact on the amount of the adjusted tax levy available to the municipality for non-library purposes pursuant to section 9 of P.L.2007, c.62 (C.40A:4-45.44).

d. Such additional sum, as in the judgment of the municipal governing body or appropriate board of the municipality, is necessary for the proper maintenance of a free public library, may be appropriated in the municipal budget from the general purposes municipal tax levy.

amended 1944, c.49; 1985, c.82, s.2; 1985, c.541, s.1; 2011, c.38, s.1; 2017, c.260, s.1.