N.J. Stat. § 18A:22-7
Except as otherwise provided in this section, the board of education of every school district having a board of school estimate shall prepare and deliver to each member of the board of school estimate, on or before March 22 in each year, and the board of education of every other school district shall prepare a budget for the school district for the ensuing year, on or before March 22. In the case of a school district with an annual school election in November, the board of education of every school district having a board of school estimate shall prepare and deliver to each member of the board of school estimate, on or before April 20 in each year, and the board of education of every other school district shall prepare a budget for the school district for the ensuing year on or before April 20.
N.J.S. § 18A:22-7