2025 Municipal Budget - 7.22.25.pdf

CY 2025: TO NSHIP OF EST ORANGE Bu get as o 7 22 2025

CY 2025 Draft Budget: Table of Contents: 2024 Final Tax Rate and Proposed 2025 Tax Rate ......................................................... p.l 2025 Budget Revenues- Current Fund .......................................................................... p.3 2025 Budget Summary {Appropriations) ....................................................................... p.8 2025 Mayor's Office .........................................................................................................p.15 2025 Township Council .................................................................................................... p.17 2025 Litigation Expenses .................................................................................................p.19 2025 Township Clerk ........................................................................................................ p.20 2025 Township Attorney ..................................................................................................p.22

2025 Planning Board ..............................................................................- ........................ p.24 2025 Board of Adjustment ...........................................................................................p.25 2025 Support for Commissions/Waste Management .............................................. p.26 20 25 M u n ici p aI Co u rt ....................................................................................................p .28 2025 Business Administrator ........................................................................................ p.31 2025 Centra I Purchasing ................................................ ................................................ p.33 2025 Centrallnsurance .................................................................................................. p.37 2025 Central Mailing ...................................................................................................... p.41 2025 Information Technology ....................................................................................... p.42 2025 Tax Collector ............................................................................·.............................. p.48 2025 Township Treasurer .............................................................................................. p.50 2025 Comptroller ...........................................................................................................p.51 2025 Planning Director .................................................................................................. p.53

2025 Housing Code Enforcement ............................................................................ p.55 2025 Tax Assessor .......................................................................................................p.57 20 25 Po Ii ce Depart m ent ........................................................................................... p .59 20 25 Fi re De part m en t .............................................................................................. p .66 2025 Engineering ...................................................................................................... p. 77 2025 Buildings & Grounds/Public Works ...............................................................p.79 2 0 2 5 HeaIt h De p art m ent ......................................................................................... p .9 2 20 25 0 m ni bus De part m ent ..................................................................................... p .95 2025 Animal Control .................................................................................................p.97 2025 Senior Health ...................................................................................................p.lOO 2025 Retired Citizens ...............................................................................................p.102 2025 Garbage & Trash ................................. ............................................................ p.104 2025 Community Services & Recreation .............................................................. p.105

2025 Uniform Construction Code ......................................................................... p.110 2025 Utilities ............................................................................................................ p.112 2025 Miscellaneous ................................................................................................p.117 2025 Medical Transport Billing Services .................................·............................. p.118 2025 Joint Outlet Sewer Maintenance ................................................................p.119 2025 Maintenance of the Free Public Library ..................................................... p.120

1Townshi ~ of West Orange 2024 Final Tax Rate & Pro~ osed 2025 Tax Rate 2024 2025 %%% $$$ Final %of Total Projected % ofTotal Change Change Appropriations: Municipal Appropriations $ 100,696,184.16 39.23% $ 100,356,024.01 38. 12% -0.338% $ (340, 160.15) Municipal Open Space $ 547,993.09 0.21% $ .547,993 .09 0.21% 0.000% Library Tax 2,534, 797.29 0.99% 2,828,055 .36 1.07% 11 .569% 293,258.07 D istrict School Tax 158,724,4 74.00 61.84% 162,836,460.00 61.85% 2.591% 4,111,986.00 County Tax 28,008,507.83 10.91% 28,713,127.95 10.91% 2.516% 704,620.1 2 County Open Space Tax 1'145,976.39 0.45% 1,279,509.49 0.49% 11.652% 133,533. 10 291,657,932.76 113.64% 296,561,169.90 112.65% 1.681% 4,903,237. 14 Revenues (Other than Tax Levy) 37,401' 139.05 14.57% 35,739,331.37 13.58% -4.443% (1 ,661,807 .68) 254,256,793.71 99.06% 260,821,838.53 99.07% 2.582% 6,565,044.82 Reserve for Uncollected Taxes 2,399,923.69 0.94% 2,44 7,922.16 0.93% 2.000% 47,998.47 Tax Levy Certification Rounding Total Tax Levy $ 256,656,717.40 100.00% $ 263,269,760.70 100.00% 2.577% $ 6,613,043.30 Components of Tax Levy: Local Tax 65,694,968.80 25.60% 67,064,614 .81 25.47% 2.085% $ 1,369,646.01 Municipal Open Space 547,993.09 0 .21% $ 547,993 .09 0.21% 0.000% $ Library Tax 2,534, 797.29 0.99% 2,828,055.36 1.07% 11 .569% 293 ,258.07 District School Tax 158,724,474.00 61.84% 162,836,460.00 61.85% 2 .591% 4,111,986.00 County Tax 28,008,507.83 10 .9 1% 28,713,127.95 10.91% 2 .516% 704,620. 12 County - Open Space 1,145,976.39 0 .45% 1,279,509.49 0.49% 11 .652% 133,533.10 Total Tax $ 256,656,717.40 100.00% $ 263,269,760.70 100.00% 2.577% $ 6,613,043.30 Proj ected Tax Rate: Increase Local Tax $ 1. 198828 25.60% $ 0 .670560 25.47% -44.065% (0.52827) Municipal Open Space 0.010000 0.21% 0.005479 0.21% -45.208% (0 .00452) Library Tax 0.046256 0.99% 0.028277 1.07% -38 .869% (0 .01798) District School Tax 2.896469 61.84% 1.628155 61.85% -43 .788% (1.26831) County - Open Space 0.020912 0.45% 0 .012793 0.49% -38 .823% (0 .00812) County Tax 0.511111 10.91% 0 .287094 10.91% -43.829% (0 .22402)

2Total Tax $ 4.683576 100.00% $ 2.632359 100.00% -43 .796% (2.05122) Net Valuation Taxable $ 5,479,930,900.00 $ 10,001,287,802.00 ======~~~==== 0.8251 % Ratable Change $ 4,521 ,356,902.00 Tax Rate Taxes Increase in Taxes Max Tax @ .000 Increase 1.198828 $ 119,898,280.12 $ 54,203 ,311.32 Max Tax @ .010 Increase 1.208828 120,898,408.90 55,203,440.10 Max Tax @ .020 Increase 1.21 8828 121,898,537.69 56,203,568. 89 Max Tax @ .030 Increase 1.228828 122,898,666.4 7 57,203,697.67 Max Tax @ .040 Increase 1.238828 123,898,795.25 58,203,826.45 Max Tax @ .050 Increase 1.248828 124,898,924.03 59,203,955.23 Max Tax @ .060 Increase 1.258828 125,899,052.81 60,204,084.01 Max Tax @ .070 Increase 1.268828 126,899,181.59 61,204,212.79 Max Tax@ .080 Increase 1.278828 127,899,3 10.37 62,204,341.57 Max Tax @ .090 Increase 1.288828 128,899,439.15 63,204,470.35 One-Tenthousanths of One (1 Cent, Tax Point) is equal to: I $ 1,ooo, 128.78 1 2024 2025 %%% $$$ $$Amount Rates $$Amount Rates Change Difference Average Home in the Township of West Orange $ 336,878 $ 615,472 Local Tax 4,03 8.59 $ 1.198828 4,127. 11 $ 0.670560 2.19% 88.52 Municipal Open Space 33.69 $ 0.010000 33.72 $ 0.005479 0.10% 0.04 Library Tax 155.83 $ 0.046256 174.04 $ 0.028277 11.69% 18.21 District School Tax 9,757.57 $ 2.896469 10,020.84 $ 1.6281 55 2.70% 263.27 County - Open Space 70.45 $ 0.020912 78.74 $ 0.012793 11.77% 8.29 County Tax 1,721.82 $ 0.511111 1,766.99 $ 0.287094 2.62% 45. 17 OveraU Approximate Tax 15,777.94 $ 4.683576 16,201.413 $ 2.632359 2.6:8% 423.50 I1Total Mutllilcilpal 41,228.10 $ 1.245084 41,334.87 $ 0.698837 2.53% Hl6.77 1

3Township of West Orange 2025 Budget Revenues - Current Fund 2024 Adopted Realized Fund Balance Anticipated $ 3,908,146.03 $ 3,908,146.03 Total Fund Balance Anticipated 3,908,146.03 3,908,146.03 Local Revenues: Alcoholic Beverage Licenses 70,008.54 69,963.38 Other Licenses 62,069.49 98,846.00 Fees and Permits 504,8 17.03 721,415.97 Municipal Court - Fines & Costs 208,276.35 288,344.57 Interest and Costs on Taxes 653,110.01 712,815.42 Interest on Investments and Deposits 995,112.98 1,202,487.45 Sewer User Charges 9,294,266.76 9,882,734.88 Payment in Lieu ofTaxation: West Orange Senior Citizen Housing 79,609.00 95,277.25 Eagle Rock Senior Citizen Housing 162,233.00 199,367.00 Jewish Federation Plaza 60,407.00 60,407.00 Woodland Valley 42,621.15 33,411.45 St. Barnabas 386,422.00 483,027.50 Prism 1,152,308.30 1,326,752.53 Valley Residential 168,801.15 159,713 .40 New Jersey Transit 4,090.00 4,090.00 Stone Hill Change in Anticipated (45.16) 36,776.51 216,598.94 80,068.22 59,705.41 207,374.47 588,468.12 15,668.25 37,134.00 (9,209.70) 96,605.50 174,444.23 (9,087.75) 910,496.00 2025 Adopted $ 3,908,146.03 3,908,146.03 69,963.38 98,846.00 721,415.97 288,344.57 712,8 15.42 1,202,487.45 9,882,734.88 95,277.25 199,367.00 60,407.00 33,411.45 483,027.50 1,326,752.53 159,713.40 4,090.00 910,496.00 % Change 0.00% 0.00% -0.06% 59.25% 42.91% 38.44% 9.14% 20.84% 6.33% NA 19.68% 22.89% 0.00% -21.61% 25.00% 15.14% -5.38% 0.00% NA

42024 Change in 2025 % Adopted Realized Anticipated Adopted Change Total Local Revenues 13,844,152.76 15,338,653.80 2,404,997.04 16,249,149.80 17.37% State Aid without Offsetting Appropriations: Watershed Aid 5,217.00 5,217.00 5,217.00 5,217.00 0.00% Consolidated Municipal Property Tax Relief Aid NA Energy Receipts Tax 4,747,193.00 4,747,193.00 4,747,193.00 4,747,193.00 0.00% Municipal Tax Relief Fund NA Total State Aid with Offsetting Appropriations 4,752,410.00 4,752,410.00 4,752,410.00 4,752,410.00 0.00% Dedicated Uniform Construction Code Fees Offset with Appropiations: Uniform Construction Code Fees 1'142,650.00 1,424,077.00 102,350.00 1,245,000.00 8.96% Total Dedicated Uniform Construction Code Fees Offset with Appropiations 1'142,650.00 1,424,077.00 102,350.00 1,245,000.00 8.96%

52024 Change in 2025 % Adopted Realized Anticipated Adopted Change Special Items of General Revenue Anticipated With Prior Written Consent - Shared Service Agreements Offset With Appropriations: Essex Fells ILSA 12,499.40 (12,499.40) -100.00% Total Shared Service Agreements Offset With Appropriations 12,499.40 (12,499.40) -100.00% Public and Private Revenues Offset with Appropriations: Total Public and Private Revenues Offset with Appropriations 4,748,970.73 4,748,970.73 -100.00%