Permits municipalities to issue two separate property tax bills to property taxpayers; requires fire districts, school districts, and county governments to share in burden of property assessment appeal refunds.

This bill allows New Jersey municipalities to issue two separate property tax bills instead of one. The first bill covers taxes for municipal services (like roads and police), while the second covers taxes for county, school, fire district, and other special district services. It also requires fire districts, school districts, and county governments to share the cost of refunds when property assessments are reduced through appeals. Property taxpayers directly receive these dual bills, and local taxing districts must collectively cover refund expenses.