N.J. Stat. § 52:13H-2
Except as provided in section 3 of this act, any provision of a law enacted on or after January 17, 1996, or any part of a rule or regulation originally adopted after July 1, 1996 pursuant to a law regardless of when that law was enacted, which is determined in accordance with the provisions of this act to be an unfunded mandate upon boards of education, counties, municipalities, or fire districts designated by municipal ordinance, because it does not authorize resources to offset the additional direct expenditures required for the implementation of the law or the rule or regulation, shall cease to be mandatory in its effect and shall expire. A provision of a law or part of a rule or regulation determined to be an unfunded mandate shall resume its mandatory effect if, after enactment of the law or adoption of a rule or regulation, resources are authorized to offset the additional direct expenditures required for the implementation thereof.
A law or a rule or regulation which is determined to be an unfunded mandate shall not be considered to establish a standard of care for the purpose of civil liability.
N.J.S. § 52:13H-2