Energy Tax Restoration Resource Center

Adopt a Resolution of Support

A sample resolution you can adapt for your municipality.

• ETR Sample Resolution (Word)

Impact on Your Municipality

Calculate the impact that the diversion of Energy Tax Receipts has had on your municipality by inputting on the individual ETR sheet the amount of Energy Tax Receipts your municipality received each year. The worksheet will automatically calculate the difference. 

• 2021 ETR Impact Calculation

Energy Tax Talking Points

Talking points on S-330/A-3804, which increases distribution to municipalities from Energy Tax Receipts Property Tax Relief Fund over two years; prohibits anticipation of certain revenue in municipal budgets.

History of the Diversion of Energy Tax Receipts

The History of Energy Utility Taxation in New Jersey (PDF), Revised April 2018 by Jon Moran, Senior Legislative Analyst, New Jersey State League of Municipalities (ret.).

Appropriating Energy Tax Receipts: The New Normal for New Jersey

• Appropriating Energy Tax Receipts: The New Normal for New Jersey. A Friends of Local Government Policy Paper, Published by the NJLM Educational Foundation.
• NJLM Executive Director Michael J. Darcy, CAE (ret.), discusses the impact of the State budget on municipalities on Comcast Newsmakers May 31, 2018

NJLM Previous Letters

• June 15, 2022, NJLM Executive Director Mike Cerra A-3804/S-330, Restoration of Property Tax Relief Funding to Municipalities (PDF)
• June 14, 2018, Mayor Cassella Lock Box Letter (PDF)