What line item did the 2010 CAP eliminate the add-on increases for?

The choice regarding the elimination of add-on increases in the 2010 CAP specifically refers to the Reserve for Uncollected Taxes. Under the CAP (Cap on Appropriations) law enacted in New Jersey, municipalities were subject to stricter budget constraints. The primary aim of this legislation was to control the growth of municipal spending, and one significant change was that municipalities could no longer automatically include additional amounts in their budgets for the Reserve for Uncollected Taxes.

This means that previously, municipalities might have accounted for anticipated tax collection shortfalls with a flexible increase in the reserve item. However, with the adjustment in the CAP regulations, such add-ons were eliminated to encourage more prudent financial planning and management. This shift aimed to standardize budgeting practices across municipalities, ensuring that financial forecasting was more accurate and based on actual collection rates rather than inflated estimates.

In this context, other categories like Health Benefits, Capital Improvements, and Municipal Operations have their funding and increases treated differently under the CAP, focusing instead on limiting overall growth in these areas rather than eliminating add-on increases specifically.