Township Council Meeting — Packet

4 6,455.54 63,400.00 595,745.62 713,492.90 31,184.63 582,922.00 2,600.00 139,112.00 2,184.83 230,727.70 34,015.31 241,694.00 26,970.50 5,308,953.47 97,550.00 763,450.70 140,314.86 61,102.51 Temporary Budget Amount 26,390.57 155,150.45 130,480.00 612.15 114,898.00 2,269.42 114,898.00 716.37 103,035.66 39.81 5,149,094.70 60,112.79 4,229,478.56 38,734.24 9,887.50 13,329.62 163,602.95 18,081.25 338,935.67 109,858.39 1,056,785.00 292,327.02 22,437.36 16,347.95 5,775.00 999.19 2,259.44 22,190.00 208,510.97 249,722.52 10,914.62 204,022.70 910.00 48,689.20 764.69 80,754.70 11,905.36 84,592.90 9,439.68 1,858,133.71 34,142.50 267,207.75 49,110.20 21,385.88

Account 01-2010-00-9401 01-2010-00-9402 Account Name CONSTRUCTION S&W CONSTRUCTION O/E Temporary Budget Budget Amount 712,231.00 249,280.85 23,090.23 8,081.58

Account 01-2010-00-9500 01-2010-00-9501 01-2010-00-9502 01-2010-00-9504 01-2010-00-9505 01-2010-00-9611 01-2010-00-9612 01-2010-00-9613 01-2010-00-9614 01-2010-00-9902 01-2010-00-9903 01-2010-00-9905 01-2010-00-9907 01-2010-00-9908 01-2010-02-1006 01-2010-02-1007 01-2010-02-1008 01-2010-04-1004 Account Name ELECTRICITY O/E STREET LIGHTING - IN C O/E FUEL O/E WATER- O/E FIRE HYDRANT SERVICE O/E SALARY ADJUSTMENT S&W NJSLOM MEDICAL TRANSPORT BILLING SERV CONTINGENT O/E PERS O/E FICA O/E P&F RET SYSTEM O/E DEFINED CONTRIBUTION RET. O/E 457 CONTRIBUTION PLAN JOINT OUTLET SEWER M O/E MAINT.FREE PUBLIC LIBRARY O/E TAX APPEALS PENDING O/E ESSEX FELL HEALTH ILSA S&W APPROPRIATIONS INCLUDED IN THE 35.00% Budget 563,145.21 649,951.42 465,000.00 52,968.88 725,000.00 25,000.00 3,819.50 150,000.00 1,000.00 1,539,100.00 1,254,313.64 7,449,281.00 35,000.00 436,496.50 3,839,147.00 2,828,055.36 200,000.00 87,586,649.01 01-2010-06-1002 01-2010-07-1002 01-2010-07-1003 01-2010-07-1004 01-2010-07-1005 01-2010-07-1006 01-2010-07-1007 01-2010-08-1004 01-2010-10-1002 CAPITAL IMPROVEMENT FUND DEBT SERVICE O/E -BOND PRINCIPAL DEBT SERVICE O/E - BAN PRINCIPAL DEBT SERVICE O/E -BOND INTEREST DEBT SERVICE O/E -BAN INTEREST DEBT SERVICE O/E -NJEIT PRINCIPAL DEBT SERVICE O/E -NJEIT INTEREST DEFERRED CHARGES-OUT OF CAP RESERVE FOR UNCOLLECTED TAXES APPROPRIATIONS EXCLUDED FROM THE 35.00% 500,000.00 6,185,000.00 558,536.00 1,972,060.25 2,871,810.00 225,000.00 27,500.00 2,023,623.40 3,046,560.18 17,410,089.83 GRAND TOTAL TOTAL TEMPORARY BUDGET - CURRENT FUND 104,996,738.84 Temporary Budget Amount 197,100.82 227,483.00 162,750.00 18,539.11 253,750.00 8,750.00 1,336.83 52,500.00 350.00 538,685.00 439,009.77 2,607,248.35 12,250.00 152,773.78 1,343,701.45 989,819.38 70,000.00 30,655,326.80 500,000.00 6,285,000.00 558,536.00 1,767,731.25 2,871,810.00 225,000.00 27,500.00 3,046,560.18 15,282,137.43 45,937,464.23 POOL UTILITY 08-2010-55-5011 08-2010-55-5022 08-2010-55-5412 08-2010-55-5422 08-2010-07-1005 08-2010-08-1004 POOL S&W POOL OE FICA NJ UMEMPLOYMENT INS APPROPRIATIONS INCLUDED IN THE 35.00% 248,000.00 103,000.00 17,800.00 1.00 368,801.00 65,100.00 27,037.50 4,672.50 96,810.00 DEBT SERVICE BAN INTEREST DEFERRED CHARGES 1,221.53 96,080.39 1,221.53 -

Account 08-2010-55-5322 Account Name DEFICIT IN OPERATIONS APPROPRIATIONS EXCLUDED FROM THE 35.00% GRAND TOTAL TOTAL TEMPORARY BUDGET - POOL OPERATING FUND Temporary Budget Budget Amount 97,301.92 1,221.53 466,102.92 98,031.53

12-26 January 6, 2026 RESOLUTION TO SET THE INTEREST RATE AND PENALTIES TO BE CHARGED FOR DELINQUENT TAX PAYMENTS WHEREAS, pursuant to N.J.S.A. 54:4-67, the Township Council of the Township of West Orange has passed a resolution fixing the rate of interest to be charged for non-payment of Tax or Assessments; and WHEREAS, the Township Council of the Township of West Orange now desires to set the calendar year 2026 rate of interest and penalties to be charged taxpayers who are delinquent in the payment of taxes and assessments due and owing; NOW, THEREFORE BE IT HEREBY RESOLVED by the Township Council of the Township of West Orange that the rate of interest and/or penalty to be charged for the nonpayment of taxes and/or assessments for when they become delinquent for the calendar year 2026 as follows: No interest shall be charged if payment of any installment is made within the tenth (10th) calendar day following the date upon which the same become payable. If the tenth day falls on a weekend or Municipally Observed Holiday, the grace period shall be extended until the next working day. Upon the expiration of the tenth (10th) day as aforesaid, the rate of interest shall be Eight Percent (8%) per annum of the first $1,500.00 of said delinquency and Eighteen Percent (18%) per annum on any amount in the excess of $1,500.00, which is to be calculated from the date the tax was payable through and inclusive of the date of actual payment. An additional Six percent (6%) penalty for delinquencies in excess of $10,000.00 remaining unpaid at the end of the calendar year. BE IT FURTHER RESOLVED that the charges on account of delinquent properties as set forth herein remain in effect from year to year until such time as the governing body adopts a new resolution setting forth new or different rates. Karen J. Carnevale, R.M.C Municipal Clerk Susan Scarpa Council President Adopted: January 6, 2026 1

13-26 January 6, 2026 A RESOLUTION APPOINTING FUND COMMISSIONER AND ALTERNATE FUND COMMISSIONER FOR THE CENTRAL JERSEY JOINT INSURANCE FUND WHEREAS, the West Orange Township is a member of the Central Jersey Joint Insurance Fund; and WHEREAS, it is required for West Orange Township to have representation on the Board of Commissioners. NOW, THEREFORE, BE IT RESOLVED on this 6th day of January, 2026, by West Orange Township Council in the County of Essex, State of New Jersey that: 1. Peter F. Smeraldo, Jr., is hereby appointed as Fund Commissioner representing West Orange Township on the Central Jersey Joint Insurance Fund Board of Commissioners. 2. John C. Ditinyak is hereby appointed as Alternate Fund Commissioner representing West Orange Township on the Central Jersey Joint Insurance Fund Board of Commissioners. Karen J. Carnevale, R.M.C. Municipal Clerk Adopted: January 6, 2026 Council President

14-26 January 6, 2026 RESOLUTION AUTHORIZING THE COLLECTOR OF TAXES TO REFUND PAYMENT TO THE LISTED TAXPAYER DUE TO A DUPLICATE FOURTH QUARTER TAX PAYMENT WHEREAS, certain West Orange property owners or their mortgage company have made a duplicate payment for the 2025 fourth quarter taxes WHEREAS, the Tax Collector of the Township of West Orange has indicated that such Taxpayers or their mortgage company are entitled to refunds to the extent of such overpayments; NOW, THEREFORE, BE IT RESOLVED by the Township Council of the Township of West Orange that the Tax Collector and the Treasurer of the Township of West Orange be and they are hereby authorized, empowered and directed to cause to be paid to the taxpayers on the attached list sums in full and final satisfaction of the overpayment of these charges. Block 77 Lot 35.02 Name & Address Lereta, LLC Attn: Central Refunds 901 Corporate Center Drive Pomona, CA 91768 Amount $4,041.72 134.02 109 Corelogic Centralized Refunds PO Box 9202 Coppell, TX 75019 $3,311.17 139 12 Dana Newman 48 Melrose Drive Livingston, NJ 07039 $2,942.84 155.22 42.01 C0205 Lereta, LLC Attn: Central Refunds 901 Corporate Center Drive Pomona, CA 91768 $2,044.97 158.06 31 Corelogic Centralized Refunds PO Box 9202 Coppell, TX 75019 $6,625.94 173.04 41 Lereta, LLC $4,246.28

179.14 21 Attn: Central Refunds 901 Corporate Center Drive Pomona, CA 91768 Corelogic Centralized Refunds PO Box 9202 Coppell, TX 75019 Karen J. Carnevale, R.M.C. Municipal Clerk Council President I hereby certify funds are available from: Account No./Amount ________________________ John Ditinyak, Chief Financial Officer Adopted: January 6, 2026 $4,330.19

15-26 January 6, 2026 RESOLUTION AUTHORIZING THE COLLECTOR OF TAXES TO REBATE PAYMENT TO THE LISTED TAXPAYER PURSUANT TO FINAL JUDGMENT BY THE TAX COURT OF NEW JERSEY WHEREAS, final judgment on tax appeals has been rendered by the Tax Court of New Jersey on the petitions of the taxpayers listed on the attached schedule reducing the assessment. WHEREAS, such judgment by merit of N.J.S.A. 54:3-27.2 shall be conclusive and binding upon the municipal assessor and taxing district; NOW, THEREFORE BE IT RESOLVED by the West Orange Township Council that the Collector of Taxes and Treasurer of West Orange, be and they are hereby authorized, empowered and directed to cause to be paid to the said taxpayers the sums in full and final satisfaction to tax rebates due:

Karen J. Carnevale, R.M.C. Municipal Clerk Susan Scarpa Council President I hereby certify funds are available from: _________________________________ Account No./Amount _________________________ John Ditinyak Chief Financial Officer Adopted: January 6, 2026