S 2161 New Jersey Senate · 2026-2027 Regular Session

Increases amounts of certain payments in lieu of taxes paid for lands owned by State or nonprofit organization for recreation and conservation purposes.

This bill (S 2161) increases compensation payments to New Jersey municipalities for lost property tax revenue when the State or qualifying nonprofit organizations own land for recreation or conservation. It raises annual payments for the first 13 years after land acquisition (starting at 100% of prior tax value and decreasing annually), then transitions to higher per-acre rates after year 13 based on the percentage of such land in the municipality (e.g., $3-$40 per acre depending on whether land constitutes less than 20%, 20-40%, 40-60%, or over 60% of the municipality’s total area). The payments, funded from the General Fund, replace previous formulas and apply to lands owned by the State, nonprofits, or the Palisades Interstate Park Commission. Municipalities directly affected are those with significant State or nonprofit-owned recreation/conservation lands.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 13, 2026 Last action Feb 12, 2026

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What changed between versions

Technical Review Of Prefiled Bill → Introduced · 6 edits · Jan 13, 2026

MODERATE

This bill increases per-acre payments in lieu of taxes (PILOTs) paid to municipalities for open space lands owned by the State or qualifying nonprofit organizations. The per-acre amounts are raised from $2/$5/$10/$20 to $3/$7.50/$15/$40 depending on the municipality's percentage of open space land. A new bill statement was added explaining the current law and the proposed increases.

Scope change

The scope of applicability is unchanged. The bill still applies to the same two categories of open space lands (those acquired with dedicated CBT revenues under Section 29, and all other open space lands under Section 30). Only the dollar amounts paid per acre are increased across all four tiers.

FISCAL

Per-acre PILOT payments for municipalities with less than 20 percent open space land increase from $2 to $3 per acre.

Per-acre PILOT payments for municipalities with 20-40 percent open space land increase from $5 to $7.50 per acre.

Per-acre PILOT payments for municipalities with 40-60 percent open space land increase from $10 to $15 per acre.

Per-acre PILOT payments for municipalities with 60 percent or more open space land increase from $20 to $40 per acre.

TECHNICAL

A new bill statement section was added summarizing the current law (Sections 29 and 30 of P.L.1999, c.152) and the proposed increases, clarifying that Section 29 applies to lands acquired with dedicated CBT revenues after 13 years post-acquisition while Section 30 applies the same formula regardless of acquisition timing.

Bill status changed from 'As reported by the Senate Environment and Energy Committee with technical review' to 'Introduced Pending Technical Review by Legislative Counsel' and a pre-filed designation for the 2026 session was added.

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Full legislative history

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Key actions

Committee

Feb 12, 2026

Committee

Referred to Senate Budget and Appropriations Committee

upper

Jan 13, 2026

Introduced

Introduced in the Senate, Referred to Senate Environment and Energy Committee

upper

2 primary · 1 co-sponsor