User Friendly Budget 2025

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Executive Summary

This document is the User Friendly Budget for Little Egg Harbor Township, New Jersey for the year 2025. It provides a breakdown of property tax levies, anticipated revenues, and appropriations across various municipal departments and services. The budget also includes information on assessed property valuations, tax exemptions, personnel costs, health benefits, and accumulated absence liability.

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--- Document: User Friendly Budget 2025 Document ---
SEAL OF THE STATE OF
THE
NEW
JERSEY
Year:
State of New Jersey
Local Government Services
2025 Municipal User Friendly Budget
MUNICIPALITY: 1516 Little Egg Harbor Township - County of Ocean
Municode: 1516
Website: leht.com
Phone Number:
Filename: 1516 fba 2025.xlsm
(609)296-7241
Mailing Address:
665 Radio Road
Adopted
Government Type:
Township Committee
Election Type:
Partisan
Municipality: Little Egg Harbor
State: NJ Zip: 08087
Mayor
First Name
Dan
Middle Name
Last Name
Maxwell
Term Expires
12/31/2027
Business Email
Dmaxwell@leht.com
Rodney
R.
Chief Administrative Officer
Chief Financial Officer
Haines
Rodney
R.
Haines
Municipal Clerk
Lettera
Rhaines@leht.com
Cert. Number
N-1714
Rhaines@leht.com
C-1917
Klettera@leht.com
Kelly
Jerry
Registered Municipal Accountant
Governing Body Members
Conaty
581
jconaty@hfacpas.com
First Name
Raymond
John
Last Name
Term Expires
Business Email
Gormley
12/31/2026
rgormley@leht.com
Kehm
12/31/2026
Jkehm@leht.com
Kenneth
Blaise
Laney, Jr.
12/31/2025
Klaney@leht.com
Scibetta
12/31/2027
bscibetta@leht.com
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
2024 Calendar Year Property Tax Levies - ALL entities levying property taxes
Calendar Year
Calendar Year
% of
Avg Residential
Current Year 2025 Budget
Taxes
Actual/Estimated
Tax Levy
Tax Rate
Municipal Purpose Tax
0.898
Tax Levy
$21,462,280.05
Total Levy
Taxpayer Impact
30.29%
$1,856.71
Municipal Purpose Tax
ACTUAL
$22,140,154.39
Municipal Library
0.00%
$0.00
Municipal Library
Municipal Open Space
0.010
$238,982.23
0.34%
$20.68
Municipal Open Space
ACTUAL
$238,848.72
Municipal Arts and Culture
0.00%
$0.00
Municipal Arts and Culture
Fire Districts (avg. rate/total levies)
0.074
$1,768,224.56
2.50%
$153.00
Fire Districts (total levies)
ESTIMATED
$1,841,166.29
Other Special Districts (total levies)
0.00%
$0.00
Other Special Districts (total levies)
Local School District
0.659
$15,737,044.00
22.21%
$1,362.55
Local School District
ESTIMATED
$20,505,229.00
Regional School District
0.797
$19,048,748.00
26.88%
$1,647.88
Regional School District
ESTIMATED
$19,886,345.00
County Purposes
0.438
$10,475,348.71
14.78%
$905.61
County Purposes
ESTIMATED
$11,511,660.00
County Library
0.044
$1,060,920.38
1.50%
$90.97
County Library
ESTIMATED
$1,125,160.00
County Board of Health
0.026
$615,907.30
0.87%
$53.76
County Board of Health
ESTIMATED
$620,000.00
County Open Space
0.019
$445,656.42
0.63%
$39.28
County Open Space
ESTIMATED
$454,569.55
Other County Levies (total)
0.00%
$0.00
Other County Levies (total)
Total (Calendar Year 2024 Budget)
2.965
$70,853,111.65
100.00%
$6,130.46
Total ESTIMATED amount to be raised by taxes
$78.323.132.95
$2,389,822,300.00
$207,986.55
$206,760.78
Revenue Anticipated, Lxcluding Lax Levy
11,026,019.77
October 1, 2024
Prior Year
0.898
% Change (+/-)
3.23%
(To be used to calculate the current year tax rate)
Current Year (2025) Average Residential Assessment
Prior Year (2024) Average Residential Assessment
Prior Year to Current Year Comparison
Comparison - Municipal Purposes Tax Rate
Current Year
0.927
Comparison - Municipal Purposes Tax Levy
Current Year
% Change (+/-)
3.16%
Prior Year
$21,462,280.05
$22,140,154.39
$ Change (+/-)
$677.874.34
If% used exceeds the actual collection % then
reference the statutory exception used
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2024
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2024
Prior Year
Current Year
$1,856.71
$1,928.04
% Change (+/-)
3.84%
$ Change (+/-)
% of Taxes Collected, CY 2024
$71.32
Delinquent Taxes - December 31, 2024
Sheet UFB-1
71,172,544.55
71,297,667.16
99.82%
$24,423.16
Total Taxable Valuation as of
Budget Appropriations, before Reserve for Uncollected Taxes
32.852.881.63
Total Non-Municipal Tax Levy
$56,182,978.56
Amount to be Raised by Taxes - Before RUT
$78,009,840.42
Reserve for Uncollected Taxes (RUT)
$313,292.53
Total Amount to be Raised by Taxes
$78,323,132.95
% of Tax Collections used to Calculate RUT
99.60%
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
General
Budget
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
FCOA
% Difference
Current vs.
Prior Year
08
Surplus
-4.72%
08
Local Revenue
-11.24%
09
State Aid (without offsetting appropriation)
-4.33%
08
Uniform Construction Code Fees
-0.36%
% Difference
Current vs. Prior
Year
$ Difference
Current vs. Prior
Total Realized
Revenue (Prior
Year)
Year
($85,000.00)
$1,800,000.00
($242,621.90)
$2,157,874.82
($67,809.00)
$1,566,877.00
($2,041.50)
$562,041.50
Total Anticipated
Revenue (Current
Year)
$1,715,000.00
$1,915,252.92
$1,499,068.00
$560,000.00
$1,715,000.00
$1,915,252.92
$1,499,068.00
$560,000.00
Special Revenue Items w/ Prior Written Consent
11
Shared Services Agreements
#DIV/0!
$0.00
$0.00
08
Additional Revenue Offset by Appropriations
#DIV/0!
$0.00
$0.00
10
Public and Private Revenue
332.25%
$3,575,567.18
$1,076,164.67
$4,651,731.85
$4,651,731.85
08
Other Special Items
-0.67%
($4,136.15)
$619,103.15
$614,967.00
15
Receipts from Delinquent Taxes
-45.34%
($58,071.52)
$128,071.52
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
0.43%
$93,845.72
07
Minimum Library Tax
#DIV/0!
$0.00
54
Open Space Levy Tax
-0.65%
($1,568.87)
56
Arts and Cultural Levy Tax
#DIV/0!
$0.00
07
Addition to Local District School Tax
#DIV/0!
$0.00
08
Deficit General Budget
#DIV/0!
$0.00
Total
10.62%
$3,208,163.96
$70,000.00
$70,000.00
$22,046,308.67
$21,952,462.95
$22,140,154.39
$22,140,154.39
$240,417.59
$238,848.72
$0.00
$0.00
$0.00
$0.00
$0.00
$30,196,858.92
$33,405,022.88
$33,166,174.16
$238,848.72
$0.00
$0.00
$0.00
Sheet UFB-2
USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)
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)
General
Budget
Public & Private
Offsets
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
FCOA
20
General Government
1.24%
$24,300.00
$1,963,700.00
$1,988,000.00
$1,988,000,00
21
Land-Use Administration
1.74%
$4,600.00
$263,800.00
$268,400.00
$268,400.00
22
Uniform Construction Code
1.76%
$9,000.00
$511,000.00
$520,000.00
$520,000.00
23
Insurance
6.30%
$312,525.00
$4,840,000.00
$5,152,525.00
$5,152,525.00
75
Public Safety
1.98%
$146,248.08
$7,373,526.19
$7,519,774.27
$7,431,885.00
87,889 27
20
Public Works
-1.93%
($47,760.99)
$2,478,998.70
$2,431,237.71
$2,320,000.00
$111,237 71
21
Health and Human Services
-3.16%
($3,000.00)
$95,100.00
$92,100.00
$92,100.00
28
Parks and Recreation
12.17%
$25,500.00
$209,500.00
$235,000.00
$235,000.00
Education (including Labrary)
#DIV/0!
$0.00
$0.00
30
Unclassified
72.53%
$173,601.87
$239,500.00
$413,101.87
$234,000.00
$239,500.00
$234,104.87
71
Utilities and Bulk Purchases
-3.66%
($6,182.24)
$168,668.00
$162,485.76
$162,485.76
22
Landfill Solid Waste Disposal
2.63%
$25,000.00
$950,000.00
$975,000.00
$975,000.00
35
Contingency
#DIV/0!
$0.00
$0.00
36
Statutory expenditures
-0.04%
($1,483.00)
$3,358,712.00
$3,357,229.00
$3,357,229.00
37
Judgements
#DIV/0!
$0.00
$0.00
38
Shared Services
#DIV/0!
$0.00
$0.00
43
Court and Public Defender
-2.60%
($10,000.00)
$385,000.00
$375,000.00
$375,000.00
44
Capital
306.83%
$3,196,675.22
$1,041,824.78
$4,238,500.00
$20,000.00
$4,218,500.00
45
Debt
4.47%
$159,129.52
$3,562,012.00
$3,721,141.52
$3,721,141.52
46
Deferred Charges
87.36%
$63,910.26
$73,159.00
$137,069.26
$137,069.26
48
Debt Type 1 School District
#DIV/0!
$0.00
$0.00
50
Reserve for Uncollected Taxes
-8.14%
($27,746.52)
$341,039.05
$313,292.53
$313,292.53
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
Total
0.00
0.00
13.98%
$4,067,161.44
$29,099,012.72
$33,166,174.16
$28,514,442.31
$4,651,731.85
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-3
USER FRIENDLY BUDGET SECTION
STRUCTURAL BUDGET IMBALANCES
X
Revenues at Risk
Non-recurring appropriation
reductions
Future Year Appropriation Increases
Structural Imbalance Offsets
X
State Aid
Pension
Line Item.
Put "X" in cell to the left that
corresponds to the type of imbalance.
Amount
Comment/Explanation
$1,499,068.00 Municipal relief subject to State Budget
$2,542,229.00 State Required contributions increase annually
Sheet UFB-4
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA
Property Tax Assessments - Taxable Properties (October 1, 2024 Value)
Property Tax Assessments - Exempt Properties (October 1, 2024 Value)
1
Vacant Land
2
Residential
3A/3B Farm
4A Commercial
4B Industrial
4C Apartments
5A/5B Railroad
6A/6B Business Personal Property
# of Parcels
1,133
10,415
19
188
2
2
Assessed Value
$59,429,500.00
$2,153,413,600.00
% of Total
2.49%
15A Public Schools
90.11%
15B Other Schools
$1,251,000.00
$172,301,600.00
$542,900.00
$2,883,700.00
0.05%
15C Public Property
7.21%
15D Church and Charities
# of Parcels
8
988
26
Assessed Value
% of Total
$43,446,500.00
19.96%
0.00%
$107,540,700.00
49.40%
$16,127,319.00
7.41%
0.02%
15E Cemeteries & Graveyards
0.00%
0.12%
15F Other Exempt
290
$50,566,581.00
23.23%
0.00%
0.00%
Total
11,759
$2,389,822,300.00
100.00%
Total
1,312
$217,681,100.00
100.00%
Average Ratio (%), Assessed to True Value
58.17%
Equalized Valuation, Taxable Properties
$4,108,341,585.01
Percentage of Exempt vs.
Non-Exempt Properties
9.11%
Total # of property tax appeals filed in 2024
County Tax Board
State Tax Court
15.00
8.00
Number of 2024 County Tax Board decisions appealed to Tax Court
Number of pending property tax appeals in State Tax Court
Amount paid out by municipality for tax appeals in 2024
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
G Commercial/Industrial Exemption
# of
Parcels
PILOT
Billing/Revenue
Taxes if Billed in Full
Assessed Value
2024 Total Tax Rate
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
0
0.00
0.00
0.00
Sheet UFB-5
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
USER FRIENDLY BUDGET SECTION
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
Project
Name
(use drop-down
Agreement Agreement
In Full
for data entry)
Start Date End Date PILOT Billing Assessed Value 2024 Total Tax Rate
Project
Name
(use drop-down
for data entry)
Agreement Agreement
Taxes if Billed
In Full
Start Date End Date PILOT Billing Assessed Value 2024 Total Tax Rate
Total Long Term Exemptions - Column Total
Mark "X" if Grand Total
0.00
0.00
0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project
Project
(use drop-down
Name
for data entry)
Agreement Agreement
Taxes if Billed
In Full
Start Date End Date PILOT Billing Assessed Value 2024 Total Tax Rate
$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
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
Type of Project
Taxes if Billed
Project
Name
(use drop-down
Agreement Agreement
In Full
for data entry)
Start Date End Date PILOT Billing Assessed Value 2024 Total Tax Rate
Project
Name
(use drop-down
Agreement Agreement
In Full
for data entry)
Start Date End Date PILOT Billing Assessed Value 2024 Total Tax Rate
Project
Name
(use drop-down
Agreement Agreement
In Full
for data entry)
Start Date End Date PILOT Billing Assessed Value 2024 Total Tax Rate
Total Long Term Exemptions Colunin Total
0.00
0.00
0.00 Total Long Term Exemptions Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions Columa Total
$0.00
$0.00
$0.00
Total Long Term Exemptions - GRAND TOTAL (AU Pages)
$0.00
$0.00
$0.00
Sheet UFB-6 (2)
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
# of
# of
Full-Time Part-Time
Total
Personnel
Organization / Individuals Eligible for Benefit
Employees Employees
Cost
Base
Pay
Overtime
and other
Compensation
Pension
(Estimate)
Governing Body
5.00
242,170.62
$67,000.00
Supervisory Staff (Department Heads & Managers)
8.00
1,944,625.00
$1,350,000.00
Police Officers (Including Superior Officers)
40.00
3.00
10,219,515.00
$5,660,000.00
$700,000.00
$202,500.00
$1,933,990.00
Health Benefits
Net of
Cost Share
$169,140.62
$270,625.00
$1,353,125.00
Employment
Taxes and
Other Benefits
$6,030.00
$121,500.00
$572,400.00
Fire Fighters (Including Superior Officers)
0.00
All Other Union Employees not listed above
71.00
5.00
5,260,872.88
$2,239,300.00
$50,000.00
All Other Non-Union Employees not listed above
4.00
482,512.50
$280,000.00
$363,739.00
$42,000.00
$2,401,796.88
$206,037.00
$135,312.50
$25,200.00
Totals
123.00
13.00 18,149,696.00
$9,596,300.00
$750,000.00
$2,542,229.00
$4,330,000.00
$931,167.00
YES
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
USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS
Current Year
Current Year # of
Annual Cost
Prior Year # of
Prior Year Annual
Covered Members
(Medical & Rx)
Estimate per
Employce
Total Current
Covered Members
Cost per Employee Total Prior Year
Year Cost
(Medical & Rx)
(Average)
Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage
22.00
$19,955.40
$439,018.80
24.00
$18,738.00
$449,712.00
Parent & Child
15.00
$25,692.96
$385,394.40
15.00
$26,960.00
$404,400.00
Employee & Spouse (or Partner)
15.00
$40,185.78
$602,786.70
15.00
$42,006.00
$630,090.00
Family
38.00
$50,685.60
$1,926,052.80
36.00
$47,592.00
$1,713,312.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($669,406.30)
($707,121.52)
90.00
$2,683,846.40
90.00
$2,490,392.48
Elected Officials - Health Benefits - Annual Cost
Single Coverage
0
$19,955.40
$0.00
0
$18,738.00
$0.00
Parent & Child
0
$25,692.96
$0.00
(0
$26,960.00
$0.00
Employee & Spouse (or Partner)
2
$40,185.78
$80,371.56
2
$42,006.00
$84,012.00
Family
3
$50,685.60
$152,056.80
3
$47,592.00
$142,776.00)
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($7,400.00)
($7.201.00)
5.00
$225,028.36
5.00
$219,587.00
Retirees - Health Benefits - Annual Cost
Single Coverage
9
$19,955.40
$179,598.60
9
$18,738.00
$168.642.00
Parent & Child
2
$25,692.96
$51,385.92
2
$26,960.00
$53,920.00
Employee & Spouse (or Partner)
4
$40,185.78
$160,743.12
4
$42,006.00
$168,024.00
Family
21
$50,685.60
$1,064,397.60
21
$47,592.12
$999,434.52
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($35,000.00)
($50,000.00)
36.00
$1,421,125.24
36.00
$1,340,020.52
GRAND TOTAL
131.00
$4,330,000.00
131.00
$4,050,000.00
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
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Sick Time
Vacation Time
Compensatory Time
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)
PBA/SOA
AFSCME (White Collar)
AFSCME (Blue Collar)
USWU (Construction/inspectors)
GWU (Telecomunications)
Other Non-Classified
Gross Days of
Accumulated
Absence
Compensated Absences
Dollar Value of
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
2,626.22
$789,395.57
570.75
$430,163.30
844.65
$75,690.58
220.25
$41,169.06
1,339.56
$143,355.15
314.56
$59,321.66
256.18
$38,141.25
71.40
$16,695.95
363.42
$42,505.43
52.05
$20,829.16
629.94
$82,406.23
136.31
$46,566.07
TOTALS (THIS PAGE ONLY)
6,059.97
$1,171,494.21
1,365.32
$614,745.20
UFB-9 Accumulated Absence Liability
Legal basis for benefit
("X" applicable items)
Approved
Individual
Dollar Value of
Labor
Local Employment
Compensated Absences Agreement Ordinance Agreement
Personal Time
Gross Days of
Accumulated
Absence
Other
Dollar Value of
Compensated