N.J. Stat. § 40A:4-45.43
In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L. 1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth in section 4 of P.L. 1976, c.68 (C.40A:4-45.4), appropriations that represent expenditures made by a municipality or county for the purpose of funding normal and accrued liability contributions to the Public Employees' Retirement System of New Jersey due in the State fiscal years 2004-05, 2005-06, 2006-07, 2007-08 and 2008-09, or to the Police and Firemen's Retirement System due in the State fiscal years 2003-04, 2004-05, 2005-06, 2006-07 and 2007-08, shall be exempt from the limits on increases to municipal appropriations and to the limits on increases to the county tax levy in county budgets, respectively, for the local budget year in which those contributions are due.
N.J.S. § 40A:4-45.43