The Division of Local Government Services (DLGS) has issued Local Finance Notice 2025-19 (LFN) concerning the CY2026 Municipal Levy Cap referendum procedures.
If municipal officials are considering a levy cap referendum, please see LFN 2025-19. Levy Cap referendums contain several key elements, including:
1. Municipalities with Type II boards of education will hold their referendum on April 21, regardless of when their school board elections are held.
2. Municipalities that hold non-partisan elections in May and have an election for local officers this year and want to hold a levy cap referendum will use that election date, May 12, and not the April school date, regardless of when their school election takes place. A non-partisan municipality without an election each year will hold a levy cap referendum on the regular April school election date.
3. The first deadline municipalities considering a levy cap referendum must meet is to publish a display advertisement announcing that a referendum may be held. The deadlines are February 24 for April levy elections and March 17 for May levy elections.
4. If a municipal cap levy referendum is held at the same time as an April Type II school district election, the polls shall be open from 6:00 a.m. until 8:00 p.m., and the municipality will pay 50% of the cost of the base cost of the referendum, the cost of poll workers, and related costs for the hours that exceed the hours set by the Board of Education for the school election.
5. Referendums in State Fiscal Year municipalities will be held at the November General Election.
Additional details are provided within Local Finance Notice 2025-19 (LFN). If you have any questions, please call the DLGS at 609-292-6613.
Contact: Erin Knoedler, Legislative Analyst, eknoedler@njlm.org, 609-695-3481, x116.