NJ S3824

School districts would receive 100% reimbursement for special education costs between $40,000 and $55,000 per student, paid directly by the state

School districts would receive 100% reimbursement for special education costs exceeding $55,000 per student, paid directly by the county where the district is located rather than the state

Counties must assess and levy taxes to fund the extraordinary special education aid payments exceeding $55,000, with the amount appearing as a separate line item on property tax bills labeled "Extraordinary Special Education Aid"

The bill creates a county tax levy cap exclusion for extraordinary special education aid payments, allowing full exclusion in the first year and exclusion of increases exceeding 2% in subsequent years

Current law provides only 75-90% reimbursement depending on placement type; this bill eliminates the tiered percentage structure and placement-based thresholds in favor of full reimbursement at the $40,000 and $55,000 cost levels