New Jersey S 2398: Authorizes municipality to deliver property tax bills, construction permits, and receipts for payment via e-mail.

Bill Text

S2398 

SENATE, No. 2398 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator ANTHONY M. BUCCO

District 25 (Morris and Passaic)

Senator� JOHN F. MCKEON

District 27 (Essex and Passaic)

SYNOPSIS

���� Authorizes municipality to deliver property tax 
bills, construction permits, and receipts for payment via e-mail.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act concerning electronic delivery of certain municipal 
correspondence and supplementing Title 52 of the Revised Statutes.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a.� The Director of the 
Division of Local Government Services in the Department of Community Affairs, 
in consultation with the Chief Technology Officer of the Office of Information 
Technology and the State Treasurer, shall establish a procedure by which a 
municipality may offer the option of issuing property tax bills, construction 
permits, and receipts of payment for any municipal fee or charge via e-mail.� 
The director shall make this electronic delivery procedure available to 
municipalities, but shall not require a municipality to utilize electronic 
communication for the purposes of delivering property tax bills, construction 
permits, and receipts to taxpayers, mortgage loan servicers, or permit 
applicants.

���� b.��� A municipality that 
wishes to utilize the electronic delivery procedure shall adopt an ordinance 
designating e-mail as an authorized means of delivery.� The ordinance adopted 
by the municipal governing body shall ensure that taxpayers, including a mortgage 
loan servicer, and permit applicants are not required to participate in the 
electronic delivery program and that they may continue to receive all 
correspondences from the municipality via regular mail without additional 
charge.

���� c.���� For the purposes of 
this section:

���� �property tax bill� means a 
notification of assessment issued pursuant to R.S.54:4-38 or a tax bill issued 
pursuant to section 7 of P.L.1941, c.397 (C.54:4-63.7), section 8 of P.L.1947, 
c.413 (C.54:4-63.19), or R.S.54:4-64.

���� �construction permit� means a 
permit issued pursuant to the �State Uniform Construction Code Act,� P.L.1975, 
c.217 (C.52:27D-119 et seq.).

���� d.��� The director, in 
consultation with the Chief Technology Officer of the Office of Information 
Technology and the State Treasurer, shall promulgate rules, regulations, 
procedures, and forms necessary to implement this section.

���� 2.��� This act shall take 
effect on the first day of the third month next following enactment but the 
director may take such anticipatory administrative action in advance thereof as 
shall be necessary for the implementation of this act. 

STATEMENT

����� This bill requires the Director of the Division of 
Local Government Services in the Department of Community Affairs, in 
consultation with the Office of Information Technology and the State Treasurer, 
to establish a mechanism by which a municipality may transmit property tax 
bills, construction permits, and receipts for payment of municipal fees and 
charges via e-mail.� 

���� The bill permits a municipality to adopt an ordinance 
designating the use of e-mail as an authorized means of delivery, but does not 
permit a municipality to designate it as the sole means of delivery.� The bill 
specifies that a municipality would have to continue providing hard copies 
though regular mail, at no extra charge, to any taxpayer, applicant, or fee 
payer who does not request electronic delivery