S20 “Establishes homestead credits to reduce property taxes; imposes 4% cap on local tax levies; permits Local Finance Board to define capital and non-bondable current expenses; makes an appropriation.” http://www.njleg.state.nj.us/2006/Bills/S0500/20_I1.PDF

S20 GSCS CONCERNS: Overall Concern - School Aid Formula/State Aid is missing from the other side of the equation. Without state aid formula in place, tax caps do not make sense. The ability to deliver quality education is threatened.

Inconsistency in application and implementation stand out re schools being differently treated than municipalities and counties

60% supermajority of local vote on separate question (termed "voter override" in the bill)is unique and extreme, never done before in this state. Changing the local vote majority rule application opens a pandora's box; if such a change were to be made, the local public should decide and probably only by consitutional amendment.

Lack of appeal process v. ability to provide T&E education

S19 "Super" County Superintendnet, Article 3 GSCS OPPOSES/MAJOR ISSUES:

Show us the money – no cost savings estimated; no expense to local taxpayer/state revenue noted. Responsibilities of the office greatly expanded and will require additional administrative staffing, and potential for new facilities as well. County fiscal responsibilities are limited to clerical personnel, inside facilities capital costs - such as furniture, desks - only. In the end, additional costs will be incurred that local taxpayers will have to fund.

Duplication of process with Department of Education likely, contrary to efficiency of operations re state and county operations.

Safeguards are minimal. Appeal is limited only to 'budgetary action' while the expanded duties of the executive county superintendent encompass regionalization recommendations and oversight management of local district process; service sharing, including major special education oversight and offerings, transportation, data management, more.

Local control minimized via budget oversight/line item veto power of the executive county superintendent; local district regionalization plan developed - as reuqired by the executive county superintiendent - local vote is mandated; evaluation performance assessment criteria.