2025 Municipal Budget Amended (9.30.25).pdf

CY 2025: TOWNSHIP OF WEST ORANGE Budget as Amended

CY 2025 BUDGET AS AMENDED: Table of Contents: 2024 Final Tax Rate and Proposed 2025 Tax Rate........... seeeeseattenenteseaeseaeeees a p.1 2025 Budget Revenues — Current FUNCL.....ssssssssecssscssseessssecssnescsssssesssseccessesssseeessseessees sed 2025 Budget Summary (Appropriations).........04... sseseeeenateentaneee Seeecnsaneeeaeetsaatdsensnesaesaees p.8 2025 Mayor’s Office......... see deeeestetnentaeseacecsesseseees sesueeeseaeansees sea sasseusaeseaaassessaeateseaeesseassseeses p.15 2025 TOWNSHIP COUNCIL ....sssesssssssssessstscssessssecssecsnscesecsssessuessssessesssssecsssscssesssseessuessseesseessenPeL7

2025 Litigation EXpense’......cceccecsseeeseens sassaeseansasseeasasenesacaecaeessnsessnsesaeeas saetaseaeeenes weep. 19 2025 Township Clerk........ seseeeeeeteeaes eeneaeeeessdeeteseesaeseseeecesseneeetaeetes seeseeeeeeesaees seeseetetteereees 20 2025 Township Attorney.......... ersseseenanesecessuasacanesessensstanseseanesse eesteseeseenenenae veseeeeee P22 2025 Planning Board.... wevesevasaneusesavsesanevesessaiatscanetaesasseronaree Pe 24 2025 Board of AdjUStMENT......eseccessesees seseeeeeneas seescetesseenecneoesetensssssaetenseassoeeesasaees p.25 2025 Support for Commissions/Waste Management... ceeseeeeneteeneses veseeee 26 we P.28 2025 Municipal Court... 2025 Business Administrator.......c.sscsescescssssssessessssessssssssssossnsseseesseezes secteoetesceessettenerees Pao L 2025 Central Purchasing......cccsssecsscscsscsssssssessssssssssssessssscssssscsscsvesessesesssesesssesecseezesesneces p.33 2025 Central Insurance........ desueeeeersensae we soe PZ 2025 Central Mailing........cscssessssscssscsessseenseesssersens seveseneeeseneseaees ensneseesseaeseeetsenetseseene PAL 2025 Information TechnolOogy.....ssecssssssssessessecsersssssesssssecssssssesssssessessessnessessvessssuesssesers p.42 2025 Tax CollectOr.......cescceceees seseteeaeaees se eeesnesetatecee weve P48

2025 Township Treasurer........... ssesseeseneeeetenetaeeeee sueeeceanocaeeesaeascessaesertiserssaetensnessensessseses [20 2025 Comptroller.......ceccecsesseeees eacuasuecassussuuseesesauaseecsessesessesteessetsnssasetensvavansassaseeneness p.51 2025 Planning Director... cssssecessseesesssececceesteeeesersneeateesesseesersssnssassasssnsassasssesseeees eS 2025 Housing Code Enforcement........ 2025 Tax ASSESSOM...scccsssssssssssssscssescesssssssesssess ceesancaceaeeneceecosseuvaveuests setaseeeteseesetessens PDT 2025 Police Department..........cccsseee sessuseneneeoseassserseesessestesaneceneneatacasasetsnacacnasoneees PDO 2025 Fire Department.. 2025 Engineering..............6 2025 Buildings & Grounds/Public Works..........0+ soseseseneseecessatatsseseeseesencnsnsestsassees{e 7D 2025 Health Department..........c.ces weep .92 2025 OMNIbUS DepartMent.......c.ceseseressessssssssssssssssesesseesesscssescsseesesseeceeseesecsnsenes p.95 2025 Animal COntrol......cc.esssssceccsssssecsesesscesesesseseeeseseens saesaeecasaeetesansasenanees seveeseeeeeee OZ .p.100

2025 Retired Citizens...... 2025 Garbage & Trash ......cssssscsssssssessssssssessessrsstseeseecsees 2025 Community Services & Recreation... 2025 Uniform Construction Code... 2025 Utilities... esenecseaeasassensersanees sesseaeoesesaescnessenenceesassesstsasseaseeseeteacaseses seeseene PP L12 2025 MiscellaM@OUs.....ssssssesssssseccssseessaseesssucecsssetsssceesueseestscesesssasesssssssesssvesssseressenef)e b17 seseeoeeeeP. L18 2025 Medical Transport Billing Services.... 2025 Joint Outlet Sewer Maintenance....cccsccscscsececsceeess Soeeeneeensueeavatsestsasssasaes p.119 2025 Maintenance of the Free PUbIiC LiDrary.....ssssssessssecssseessssseessseessseseseeees fs L20

of West Orange 2024 Final Tax Rate & Proposed 2025 Tax Rate 2024 2025 YAV% $$$ Final % of Total Projected % of Total Change Change Appropriations: Municipal Appropriations $ 100,696,184.16 39.23% $ 99,400,979.31 37.89% -1.286% $ (1,295,204.85) 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 1.08% 11.569% 293,258.07 District School Tax 158,724,474.00 61.84% 162,836,460.00 62.08% 2.591% 4,111,986.00 County Tax 28,008,507.83 10.91% 28,713,127.95 10.95% 2.516% 704,620.12 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% 295,606,125.20 112.69% 1.354% 3,948,192.44 Revenues (Other than Tax Levy) 37,401,139.05 14.57% 35,739,331.37 13.62% -4.443% (1,661,807.68) 254,256,793.71 99.06% 259,866,793.83 99.07% 2.206% 5,610,000.12 Reserve for Uncollected Taxes 2,399,923.69 0.94% 2,447,922.16 0.93% 2.000% 47,998.47 Tax Levy Certification Rounding - - Total Tax Levy $ 256,656,717.40 100.00% $ 262,314,716.00 100.00% 2.205% $ 5,657,998.60 Components of Tax Levy: { Local Tax 65,694,968.80 25.60% 66,109,570.11 25.20% 0.631% $ 414,601.31 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 1.08% 11.569% 293,258.07 District School Tax 158,724,474.00 61.84% 162,836,460.00 62.08% 2.591% 4,111,986.00 County Tax 28,008,507.83 10.91% 28,713,127.95 10.95% 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 256,650,717.40 100.00% $ 262,314,716.00 100.00% 2.205% $ 5,657,998.60 Projected Tax Rate: Increase Local Tax $ 1.198828 25.60% $ 0.661011 25.20% -44,862% (0.53782) Municipal Open Space 0.010000 0.21% 0.005479 0.21% -45.208% (0.00452) Library Tax 0.046256 0.99% 0.028277 1.08% -38.869% (0.01798) District School Tax 2.896469 61.84% 1.628155 62.08% -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 10.95% -43.829% (0.22402)

Total Tax $ 4.683576 100.00% $ 2.622809 100.00% -44.000% (2.06077) 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 1.218828 121,898,537.69 56,203 ,568.89 Max Tax @ .030 Increase 1.228828 122,898,666.47 37,203 ,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 127,899,310.37 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: 1,000,128.78 2024 2025 VN $$$ $$ Amount Rates $$ Amount Rates Change Difference Average Home in the Township of West Orange $ 336,878 $ 615,472 Local Tax 4,038.59 $ 1.198828 4,068.34 $ 0.661011 0.74% 29.15 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 $ 1.628155 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% o4 16,1

Fund Balance Anticipated Total Fund Balance Anticipated Local Revenues: Alcoholic Beverage Licenses Other Licenses Fees and Permits Municipal Court - Fines & Costs Interest and Costs on Taxes Interest on Investments and Deposits Sewer User Charges Payment in Lieu of Taxation: West Orange Senior Citizen Housing Eagle Rock Senior Citizen Housing Jewish Federation Plaza Woodland Valley St. Barnabas Prism Valley Residential New Jersey Transit Stone Hill Township of West Orange 2025 Budget Revenues - Current Fund 2024 Change in 2025 % Adopted Realized Anticipated Adopted Change $ 3,908,146.03 $ 3,908,146.03 - 3,908,146,03 0.00% 3,908,146.03 3,908, 146,03 : 3,908, 146.03 0.00% 70,008.54 69,963.38 (45.16) 69,963.38 -0.06% 62,069.49 98,846.00 36,776.51 98,846.00 59.25% 504,817.03 721,415.97 216,598.94 721,415.97 42.91% 208,276.35 288,344.57 80,068.22 288,344.57 38.44% 653,110.01 712,815.42 59,705.41 712,815.42, 9.14% 995,112.98 1,202,487.45 207,374.47 1,202,487.45 20.84% 9,294,266,76 9,882,734.88 588,468.12 9,882,734.88 6.33% - NA 79,609.00 95,277.25 15,668.25 95,277.25 19.68% 162,233.00 199,367.00 37,134.00 199,367.00 22,89% 60,407.00 60,407.00 - 60,407.00 0.00% 42,621.15 33,411.45 (9,209.70) 33,411.45 -21.61% 386,422.00 483,027.50 96,605.50 483,027.50 25.00% 1,152,308.30 1,326,752.53 174,444.23 1,326,752.53 15.14% 168,801.15 159,713.40 (9,087.75) 159,713.40 -5.38% 4,090.00 4,090.00 - 4,090.00 0.00% - 910,496.00 910,496.00 NA

Total Local Revenues State Aid without Offsetting Appropriations: Watershed Aid . Consolidated Municipal Property Tax Relief Aid Energy Receipts Tax Municipal Tax Relief Fund Total State Aid with Offsetting Appropriations Dedicated Uniform Construction Code Fees Offset with Appropiations: Uniform Construction Code Fees Total Dedicated Uniform Construction Code Fees Offset with Appropiations 2024 Change in 2025 % Adopted Realized Anticipated Adopted Change 13,844,152.76 15,338,653,80 2,404,997.04 16,249,149.80 17.37% 5,217.00 5,217.00 5,217.00 5,217.00 0.00% - NA 4,747,193.00 4,747,193.00 4,747,193.00 4,747,193.00 0.00% - - NA 4,752,410,00 4,752,410.00 4,752,410.00 4,752,410.00 0.00% 1,142,650.00 1,424,077.00 102,350.00 1,245,000.00 8.96% 1,142,650.00 1,424,077.00 102,350.00 1,245,000.00 8.96%

Special Items of General Revenue Anticipated With Prior Written Consent - Shared Service Agreements Offset With Appropriations: Public and Private Revenues Offset with Appropriations: Essex Fells ILSA Total Shared Service Agreements Offset With Appropriations Total Public and Private Revenues Offset with Appropriations 2024 Change in 2025 % Adopted Realized Anticipated Adopted Change 12,499.40 - (12,499.40) -100,00% 12,499.40 - (12,499.40) -100.00% 4,748,970.73 4,748,970.73 : -100,00%