User Friendly Budget 2026

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Executive Summary

The document is the User Friendly Budget for Little Egg Harbor Township, Ocean County, New Jersey, for the year 2026. It details the municipality's financial information, including property tax levies, anticipated revenues, budget appropriations, assessed property valuations, and personnel costs. The budget includes breakdowns of municipal purpose tax, local school district tax, regional school district tax, county purposes, health benefits, and accumulated absence liability.

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--- Document: User Friendly Budget 2026 Document ---
THE
SEAL OF THE STATE OF
NEW
JERSEY
Year:
State of New Jersey
Local Government Services
Municipal User Friendly Budget
2026
MUNICIPALITY: 1516 Little Egg Harbor Township - County of Ocean
Municode: 1516
Website: leht.com
Phone Number:
Mailing Address:
Adopted
Government Type:
Township Committee
Filename: 1516 fba 2026.xlsm
Election Type:
Non-Partisan (November)
(609) 296-7241
665 Radio Road
Municipality: Little Egg Harbor
State: NJ Zip: 08087
Term Expires
12/31/2028
Business Email
Klaney@leht.com
Mayor
First Name
Middle Name
KENNETH
Last Name
LANEY, JR.
KELLY
LETTERA
Chief Financial Officer
THOMAS
LOMBARSKI
Chief Administrative Officer
Cert. Number
N-0452
klettera@leht.com
tlombarski@leht.com
Municipal Clerk
KELLY
LETTERA
C-1917
klettera@leht.com
Jerry
Registered Municipal Accountant
Governing Body Members
Conaty
8/3/1901
jconaty@hfacpas.com
First Name
Middle Name
Last Name
Term Expires
Business Email
Dan
Maxwell
12/31/2027
Dmaxwell@leht.com
Blaise
Scibetta
12/31/2027
bscibetta@leht.com
John
Kehm
12/31/2026
Jkehm@leht.com
Suzanne
Carrara
12/31/2026
scarrara@leht.com
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
2025 Calendar Year Property Tax Levies - ALL entities levying property taxes
Municipal Purpose Tax
Municipal Library
Municipal Open Space
Municipal Arts and Culture
Fire Districts (avg. rate/total levies)
Other Special Districts (total levies)
Local School District
Regional School District
County Purposes
County Library
County Board of Health
County Open Space
Other County Levies (total)
Total (Calendar Year 2025 Budget)
Total Taxable Valuation as of
(To be used to calculate the current year tax rate)
Calendar Year
Tax Rate
Calendar Year
% of
Tax Levy
Total Levy
$22,140,154.39
28.23%
0.00%
$238,848.72
0.30%
Avg Residential
Taxpayer Impact
$0.00
$0.00 Municipal Library
$0.00 Municipal Open Space
Current Year 2026 Budget
Taxes
Actual/Estimated
Tax Levy
Municipal Purpose Tax
ACTUAL
ACTUAL
0.00%
$0.00
Municipal Arts and Culture
$1,841,166.29
2.35%
$0.00
Fire Districts (total levies)
ESTIMATED
0.00%
$0.00 Other Special Districts (total levies)
$20,505,229.00
26.14%
$0.00
Local School District
ESTIMATED
$19,886,345.00
25.35%
$0.00
Regional School District
ESTIMATED
$11,503,837.05
14.67%
$0.00
County Purposes
ESTIMATED
$1,151,087.84
1.47%
$0.00
County Library
ESTIMATED
$680,893.68
0.87%
$0.00
County Board of Health
ESTIMATED
$489,400.48
0.62%
$0.00
County Open Space
ESTIMATED
0.00%
$0.00
Other County Levies (total)
100.00%
$0.00 Total ESTIMATED amount to be raised by taxes
0.000
$78,436,962.45
October 1, 2025
$2,394,160,150.00
$209,100.00
$207,986.55
Current Year (2026) Average Residential Assessment
Prior Year (2025) Average Residential Assessment
Prior Year to Current Year Comparison
Comparison - Municipal Purposes Tax Rate
Prior Year
0.000
Prior Year
$22,140,154.39
Current Year % Change (+/-)
#DIV/0!
$0.00
$ Change (+/-)
$0.00
Revenue Anticipated, Excluding Tax Levy
Budget Appropriations, before Reserve for Uncollected Taxes
Total Non-Municipal Tax Levy
$0.00
Amount to be Raised by Taxes - Before RUT
$0.00
Reserve for Uncollected Taxes (RUT)
$0.00
Total Amount to be Raised by Taxes
$0.00
% of Tax Collections used to Calculate RUT
99.60%
If% used exceeds the actual collection % then
reference the statutory exception used
Comparison - Municipal Purposes Tax Levy
Current Year
% Change (+/-)
-100.00% ($22,140,154.39)
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2025
Prior Year
Current Year
$0.00
$0.00
% Change (+/-)
#DIV/0!
$ Change (+/-)
$0.00
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2025
% of Taxes Collected, CY 2025
Delinquent Taxes - December 31, 2025
78,724,636.09
78,901,464.17
99.78%
$4,344.37
Sheet UFB-1
General
Budget
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
FCOA
% Difference
Current vs.
Prior Year
08
Surplus
-93.62%
08
Local Revenue
-44.43%
09
State Aid (without offsetting appropriation)
0.00%
08
Uniform Construction Code Fees
-3.74%
Special Revenue Items w/ Prior Written Consent
11
Shared Services Agreements
#DIV/0!
08
Additional Revenue Offset by Appropriations
#DIV/0!
10
Public and Private Revenue
-96.22%
08
Other Special Items
65.30%
15
Receipts from Delinquent Taxes
-2.55%
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
Total Anticipated
Revenue (Current
Year)
$1,095,000.00
$979,293.18
$0.00
$0.00
$1,095,000.00
$718,750.00
$1,499,068.00
$655,000.00
$177,503.16
$1,045,541.48
$65,000.00
$ Difference
Current vs. Prior
Year
Total Realized
Revenue (Prior
Year)
($16,055,003.00)
$17,150,003.00
($782,913.55)
$1,762,206.73
$260.543.18
($0.36)
$1,499,068.36
$1,499,068.00
($25,439.70)
$680,439.70
$655,000.00
$0.00
$0.00
($4,512,904.52)
$4,690,407.68
$177,503.16
$413,038.68
$632,502.80
$1,045,541.48
($1,700.03)
$66,700.03
$65,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
4.20%
$952,692.56
07
Minimum Library Tax
#DIV/0!
$0.00
54
Open Space Levy Tax
0.48%
$1,151.28
$22,661,434.99
$238,848.72
$23,614,127.55
$23,614,127.55
$0.00
$240,000.00
$240,000.00
56
Arts and Cultural Levy Tax
#DIV/0!
$0.00
$0.00
07
Addition to Local District School Tax
#DIV/0!
$0.00
$0.00
08
Deficit General Budget
#DIV/0!
$0.00
Total
-40.52%
($20,011,078.64)
$49,381,612.01
$0.00
$29,370,533.37
Sheet UFB-2
$28,869,990.19
$500,543.18
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
General
Budget
Public & Private
Offsets
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
FCOA
Budgeted Positions
Full-Time Part-Time % Difference
Current v.
Prior Year
$ Difference
Current v. Prior
Year
Total Modified
Appropriation
for Service Type
(Prior Year)
Total
Appropriation for
Service Type
(Current Year)
20
General Government
15.00
5.00
6.15%
$123,400.00
$2,008,000.00
$2,131,400.00
$2,131,400.00
21
Land-Use Administration
4.00
2.33%
$6,000.00
$257,400.00
$263,400.00
$263,400.00
22
Uniform Construction Code
8.00
1.00
-5.84%
($31,500.00)
$539,000.00
$507,500.00
$507,500.00
23
Insurance
3.44%
$175,205.00 $5,090,525.00
$5,265,730.00
$5,265,730.00
25
Public Safety
55.00
11.00
-6.39%
($498,525.14) $7,807,304.91
$7,308,779.77
$7,304,635.00
$4,144.77
26
Public Works
28.00
1.00
5.68%
$135,125.68
$2,380,232.71
$2,515,358.39
$2,342,000.00
$173,358.39
27
Health and Human Services
-1.88%
($1,900.00) $100,900.00
$99,000.00
$99,000.00
28
Parks and Recreation
4.00
15.13%
$45,748.46
$302,448.72
$348,197.18
$211,000.00
$137,197.18
29
Education (including Library)
#DIV/0!
$0.00
$0.00
30
Unclassified
-66.55%
($190,500.06)
$286,250.06
$95,750.00
$95,750.00
31
Utilities and Bulk Purchases
3.72%
$51,500.00
$1,386,000.00
$1,437,500.00
$1,437,500.00
32
Landfill/Solid Waste Disposal
0.00%
$0.00
$1,000,000.00
$1,000,000.00
$1,000,000.00
35
Contingency
#DIV/0!
$0.00
$0.00
36
Statutory Expenditures
1.25%
$42,241.00
$3,374,729.00
$3,416,970.00
$3,416,970.00
37
Judgements
#DIV/0!
$0.00
$0.00
42
Shared Services
#DIV/0!
$0.00
$0.00
43
Court and Public Defender
5,00
-2.87%
($10,750.00)
$375,000.00
$364,250.00
$364,250.00
44
Capital
-95.36%
($4,005,500.00)
$4,200,500.00
$195,000.00
$195,000.00
45
Debt
-0.26%
($10,515.52)
$4,080,046.52
$4,069,531.00
$3,706,185.00
$363,346.00
46
Deferred Charges
-33.77%
($46,284.36)
$137,069.26
$90,784.90
$90,784.90
48
Debt-Type 1 School District
#DIV/0!
$0.00
$0.00
50
Reserve for Uncollected Taxes
-16.57%
($51,910.40)
$313,292.53
$261,382.13
$261,382.13
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
Total
119.00
18.00
-12.69%
($4,268,165.34) $33,638,698.71
$29,370,533.37
$28,692,487.03
$177,503.16
$500,543.18
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-3
Revenues at Risk
Non-recurring appropriation
reductions
Future Year Appropriation Increases
Structural Imbalance Offsets
Line Item.
Put "X" in cell to the left that
corresponds to the type of imbalance.
USER FRIENDLY BUDGET SECTION
STRUCTURAL BUDGET IMBALANCES
Sheet UFB-4
Amount
Comment/Explanation
Property Tax Assessments - Taxable Properties (October 1, 2025 Value)
Property Tax Assessments - Exempt Properties (October 1, 2025 Value)
# of Parcels
Assessed Value
# of Parcels
% of Total
% of Total
1
Vacant Land
1,080
$53,964,000.00
2.25%
15A Public Schools
8
$43,446,500.00
18.80%
2
Residential
10,432
$2,181,507,950.00
91.12%
15B Other Schools
0
0.00%
3A/3B Farm
19
$1,252,300.00
0.05%
15C Public Property
1,003
$112,531,900.00
48.68%
4A Commercial
183
$154,009,300.00
6.43%
15D Church and Charities
27
$17,290,400.00
7.48%
4B Industrial
2
$542,900.00
0.02%
15E Cemeteries & Graveyards
0
0.00%
5A/5B Railroad
2
$2,883,700.00
0.12%
15F Other Exempt
314
$57,874,750.00
25.04%
4C Apartments
0
0.00%
6A/6B Business Personal Property
0
0.00%
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA
Assessed Value
Total
11,718
$2,394,160,150.00
100.00%
Total
1,352
$231,143,550.00
100.00%
Average Ratio (%), Assessed to True Value
53.14%
Equalized Valuation, Taxable Properties
$4,505,382,292.06
Percentage of Exempt vs.
Non-Exempt Properties
9.65%
Total # of property tax appeals filed in 2025
County Tax Board
9.00
State Tax Court
34.00
Number of 2025 County Tax Board decisions appealed to Tax Court
Number of pending property tax appeals in State Tax Court
8.00
Amount paid out by municipality for tax appeals in 2025
$9,565.08
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
G
Commercial/Industrial Exemption
I
Dwelling Exemption
J
Dwelling Abatement
K New Dwelling/Conversion Exemption
L
New Dwelling/Conversion Abatement
N
Multiple Dwelling Exemption
O Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements
# of
Parcels
PILOT
Billing/Revenue
Assessed Value
Taxes if Billed in Full
2025 Total Tax Rate
0
0.00
0.00
Sheet UFB-5
0.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project
Project
(use drop-down
for data entry)
Agreement Agreement
Taxes if Billed
In Full
USER FRIENDLY BUDGET SECTION
Long Term Tax Exemptions
Start Date End Date PILOT Billing Assessed Value 2025 Total Tax Rate
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project
Project
(use drop-down
for data entry)
Agreement Agreement
Taxes if Billed
In Full
Start Date End Date PILOT Billing Assessed Value 2025 Total Tax Rate
Type of Project
Project
(use drop-down
for data entry)
Agreement Agreement
Taxes if Billed
In Full
Start Date End Date PILOT Billing Assessed Value 2025 Total Tax Rate
Mark "X" if Grand Total
Total Long Term Exemptions - Column Total
0.00
0.00
0.00 Total Long Term Exemptions Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00
Total Long Term Exemptions - PAGE TOTAL
$0.00
$0.00
$0.00
Sheet UFB-6
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project
Project
(use drop-down
Agreement Agreement
Taxes if Billed
In Full
for data entry)
Start Date End Date PILOT Billing Assessed Value 2025 Total Tax Rate
USER FRIENDLY BUDGET SECTION
Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project
Taxes if Billed
Type of Project
Taxes if Billed
Project
(use drop-down
Agreement Agreement
In Full
for data entry)
Start Date End Date PILOT Billing Assessed Value 2025 Total Tax Rate
Project
Name
(use drop-down
Agreement Agreement
In Full
for data entry)
Start Date End Date PILOT Billing Assessed Value 2025 Total Tax Rate
Total Long Term Exemptions - Column Total
0.00
0.00
0.00 Total Long Term Exemptions Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions Column Total
$0.00
$0.00
$0.00
Total Long Term Exemptions - GRAND TOTAL (All Pages)
$0.00
$0.00
$0.00
Sheet UFB-6 (2)
# of
# of
Full-Time Part-Time
Total
Personnel
Organization / Individuals Eligible for Benefit
Employees Employees
Cost
Base
Pay
Overtime
and other
Compensation
Pension
(Estimate)
Health Benefits
Net of
Cost Share
Employment
Taxes and
Other Benefits
Governing Body
5.00
234,510.50
$53,000.00
Supervisory Staff (Department Heads & Managers)
8.00
1,995,017.00
$1,390,500.00
Police Officers (Including Superior Officers)
40.00
4.00
10,440,589.95
$5,829,800.00
$721,000.00
$208,575.00
$1,940,810.00
$177,456.00
$289,568.75
$1,447,843.75
$4,054.50
$106,373.25
$501,136.20
Fire Fighters (Including Superior Officers)
0.00
$0.00
All Other Union Employees not listed above
71.00
5.00
5,505,143.80
$2,307,200.00
$52,000.00
All Other Non-Union Employees not listed above
4.00
503,716.58
$293,550.00
$395,325.00
$43,260.00
$2,570,140.00
$180,478.80
$144,450.00
$22,456.58
Totals
123.00
14.00 18,678,977.83
$9,874,050.00
$773,000.00
$2,587,970.00
$4,629,458.50
$814,499.33
YES
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
Is the Local Government required to comply with N.J.S.A. 11A (Civil Service)? - YES or NO
Note - Base Pay is the annualized rate of pay to which overtime (if eligible) and/or pension is calculated. Either calculation is fine at the discretion of the Local Unit.
Overtime and other compensation is any other item that is charged as a salary and wage expense but not included in Base Pay.
Sheet UFB-7
Current Year
Current Year # of
Annual Cost
Prior Year # of
Prior Year Annual
Covered Members
Estimate per
Total Current
Covered Members
Cost per Employee Total Prior Year
(Medical & Rx)
Employee
Year Cost
(Medical & Rx)
(Average)
Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage
38.00
$22,984.20
$873,399.60
22.00
$19,955.40
$439,018.80
Parent & Child
12.00
$33,923.52
$407,082.24
15.00
$25,692.96
$385,394.40
Employee & Spouse (or Partner)
24.00
$51,118.56 $1,226,845.44
15.00
$40,185.78
$602,786.70
Family
49.00
$59,485.68 $2,914,798.32
38.00
$50,685.60
$1,926,052.80
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($669,406.30)
123.00
$5,422,125.60
90.00
$2,683,846.40
Elected Officials - Health Benefits - Annual Cost
Single Coverage
0
$22,984.20
$0.00
0
$19,955.40
$0.00
Parent & Child
0
$33,923.52
$0.00
0
$25,692.96
$0.00
Employee & Spouse (or Partner)
2
$51,118.56
$102,237.12
2
$40,185.78
$80,371.56
Family
3
$59,485.68
$178,457.04
3
$50,685.60
$152,056.80
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($7,400.00)
5.00
$280,694.16
5.00
$225,028.36
Retirees - Health Benefits - Annual Cost
Single Coverage
1
$22,984.20
$22,984.20
9
$19,955.40
$179,598.60
Parent & Child
2
$33,923.52
$67,847.04
2
$25,692.96
$51,385.92
Employee & Spouse (or Partner)
1
$51,118.56
$51,118.56
4
$40,185.78
$160,743.12
Family
3
$59,485.68
$178,457.04
21
$50,685.60
$1,064,397.60
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($35,000.00)
7.00
$320,406.84
36.00
$1,421,125.24
GRAND TOTAL
135.00
$6,023,226.60
131.00
$4,330,000.00
Note - other health insurances such as dental and vision are not included in this analysis unless included in the employees total
premium. Therefore, the total from this sheet may not agree with the budgeted appropriation.
Is medical coverage provided by the SHBP (Yes or No)?
NO
Is prescription drug coverage provided by the SHBP (Yes or No)?
NO
Sheet UFB-8
Dollar Value of
Compensated Absences
USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS
Legal basis for benefit
("X" applicable items)
Bargaining Unit or Non-Union Position Eligible for Benefit
(List Union Employees Liabilities by Bargaining Unit and
Non-Union Employees by Individual Title Rather Than
PBA/SOA
Naming Each Individuals)
Sick Time
Vacation Time
Compensatory Time
Dollar Value of
Compensated Absences
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Gross Days of
Accumulated
Absence
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
AFSCME (White Collar)
2,690.00
$748,026.00
865.00
$129,971.00
347.00
$71,953.00
AFSCME (Blue Collar)
730.00
$375,584.00
225.00
$42,743.00
56.00
$13,912.00
USWU (Construction/Inspectors)
513.00
$230,216.00
1,169.00
$187,665.00
50.00
$12,246.00
GWU (Telecomunications)
407.00
$72,275.00
424.00
$75,798.00
104.00
$32,356.00
Other Non-Classified
71.00
$20,387.00
15.00
$3,961.00
101.00
$15,150.00
Non Union SLEO
258.00
$38,892.00
10.00
$2,712.00
TOTALS (THIS PAGE ONLY)
5,914.00
$1,267,777.00
1,548.00
$560,896.00
573.00
Approved
Labor
Local Employment
Individual
Agreement Ordinance Agreement
$245,174.00
$0.00
$0.00
Sheet UFB-9 Accumulated Absence Liability
Gross Days of
Accumulated
Absence
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Personal Time
Other
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Sick Time
Vacation Time
Compensatory Time
Legal basis for benefit
("X" applicable items)
Bargaining Unit or Non-Union Position Eligible for Benefit
(List Union Employees Liabilities by Bargaining Unit and
Non-Union Employees by Individual Title Rather Than
Naming Each Individuals)
Gross Days of
Accumulated
Absence
TOTALS (ALL PAGES)
5,