N.J. Stat. § 52:27D-118.44
There is established the Trenton Capital City Aid Program, for which there shall be appropriated in each fiscal year an amount not less than $10,000,000 for the City of Trenton. Funds received by the city shall be used solely and exclusively by the city for the purpose of reducing the amount to be raised through the property tax levy for municipal purposes. If in any year the funds dedicated to the city through the Trenton Capital City Aid Program exceed the amount to be raised through the property tax levy for municipal purposes, the remaining balance of the State aid payment shall be allocated in equal amounts to Mercer County and the Trenton School District to be used to reduce the amount of the property tax levies for county and school purposes, notwithstanding the provisions of this section, or of any other law to the contrary. The Director of the Division of Local Government Services in the Department of Community Affairs shall certify annually that the city has complied with the requirements of this section.
N.J.S. § 52:27D-118.44