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2025 User-Friendly Budget

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Executive Summary

The document is Rockaway Borough's 2025 Municipal User Friendly Budget for Morris County, New Jersey. It details the borough's financial plans, including property tax levies, anticipated revenues, and appropriations for various municipal services. Key areas covered include municipal purpose tax, local school district funding, regional school district expenses, and county purposes. It also includes budgeted personnel costs, health benefits information, accumulated absence liability, and outstanding debt.

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Document Text

--- Document: 2025 User-Friendly Budget Document ---
SEAL OF THE STATE OF NEW JERSE
E GREAT
анд
Year:
State of New Jersey
Local Government Services
2025 Municipal User Friendly Budget
MUNICIPALITY: 1434 Rockaway Borough - County of Morris
Adopted
Government Type:
Borough
Municode: 1434
Filename: 1434 fba 2025.xlsm
Website: www.rockawayborough.org
Election Type:
Partisan
Phone Number:
973-627-2000
Mailing Address:
1 East Main Street
Mayor
First Name
Middle Name
Last Name
Thomas
Mulligan
Municipality: Rockaway
State: NJ Zip: 07866
Term Expires
Business Email
12/31/2027
Chief Administrative Officer
Thomas
Mulligan
mayormulligan@rockawayborough.org
mayormulligan@rockawayborough.org
Chief Financial Officer
Patricia
Reiche
cfo@rockawayborough.org
Municipal Clerk
Kimberly
Cuspilich
boroughclerk@rockawayborough.org
Registered Municipal Accountant
Kathryn
L
Mantell
kmantell@nisivoccia.com
Governing Body Members
First Name
Middle Name
Andrew
Last Name
Agliata
Melissa
Burnside
Thomas
James
Patrick
Thomas
Term Expires
Business Email
12/31/2025
agliatarb@rockawayborough.org
12/31/2026
council3@rockawayborough.org
Haynes
12/31/2027
haynesrb@rockawayborough.org
Hurley
12/31/2027
hurleyrb@rockawayborough.org
McDonald
12/31/2026
mcdonaldrb@rockawayborough.org
Slockbower
12/31/2025
slockbowerrb@rockawayborough.org
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
Tax Rate
Tax Levy
Total Levy
Taxpayer Impact
Municipal Purpose Tax
Municipal Library
0.904
0.041
$7,158,089.55
27.22%
$329,063.26
1.25%
$2,749.06 Municipal Purpose Tax
$124.68 Municipal Library
Current Year 2025 Budget
Taxes
Actual/Estimated
Tax Levy
ACTUAL
$7,316,148.81
ACTUAL
$345,816.08
Municipal Open Space
0.00%
$0.00
Municipal Open Space
Municipal Arts and Culture
0.00%
$0.00
Municipal Arts and Culture
Fire Districts (avg. rate/total levies)
0.00%
$0.00
Fire Districts (total levies)
Other Special Districts (total levies)
0.00%
$0.00
Other Special Districts (total levies)
Local School District
1.220
$9,645,408.00 36.68%
$3,710.02
Local School District
ESTIMATED
$9,838,316.16
Regional School District
0.851
$6,727,833.00 25.58%
$2,587.89
Regional School District
ESTIMATED
$6,862,389.66
County Purposes
0.301
$2,374,084.30 9.03%
$915.34
County Purposes
ESTIMATED
$2,421,565.99
County Library
0.00%
$0.00
County Library
County Board of Health
0.00%
$0.00
County Board of Health
County Open Space
0.008
$61,999.49
0.24%
$24.33
County Open Space
ESTIMATED
$63,239.48
Other County Levies (total)
0.00%
$0.00
Other County Levies (total)
Total (Calendar Year 2024 Budget)
Total Taxable Valuation as of
(To be used to calculate the current year tax rate)
3.325
$26,296,477.60
October 1, 2024
$793,084,500.00
Current Year Average Residential Assessment
$304,100.00
100.00%
$10,111.33
Total ESTIMATED amount to be raised by taxes
$26,847,476.18
Revenue Anticipated, Excluding Tax Levy
4,887,493.19
Budget Appropriations, before Reserve for Uncollected Taxes
11,964,458.08
Total Non-Municipal Tax Levy
$19,185,511.29
Amount to be Raised by Taxes - Before RUT
$26,262,476.18
Reserve for Uncollected Taxes (RUT)
$585,000.00
Total Amount to be Raised by Taxes
$26,847,476.18
Prior Year to Current Year Comparison
Comparison - Municipal Purposes Tax Rate
Prior Year
0.904
Current Year % Change (+/-)
1.99%
0.922
Comparison - Municipal Purposes Tax Levy
Current Year
% Change (+/-)
2.21%
Prior Year
$7,158,089.55
$7,316,148.81
$ Change (+/-)
$158,059.26
% of Tax Collections used to Calculate RUT
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
$2,749.06
$2,803.80
% Change (+/-)
1.99%
$ Change (+/-)
% of Taxes Collected, CY 2024
$54.74
Delinquent Taxes - December 31, 2024
Sheet UFB-1
97.82%
26,036,413.96
26,348,692.89
98.81%
$225,014.80
FCOA
% Difference
Current vs.
Prior Year
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
Year
Total Anticipated
Revenue (Current
Year)
$ Difference
Current vs. Prior
Total Realized
Revenue (Prior
General
Budget
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
Year)
08
Surplus
14.82%
$148,509.00
$1,001,791.00
$1,150,300,00
08
Local Revenue
-25.05%
($903,458,36)
$3,606,474.36
$2,703,016.00
09
State Aid (without offsetting appropriation)
-9.34%
($57,054.46)
$610,572.46
08
Uniform Construction Code Fees
-2.66%
($7,254.75)
$272,254.75
$265,000.00
$553,518.00
$1,080,000.00
$312,900.00
$553,518.00
$265,000.00
$70,300.00
$2,390,116.00
Special Revenue Items w/ Prior Written Consent
11
Shared Services Agreements
6.06%
$5,000.00
$82,500.00
$87,500.00
$87,500.00
08
Additional Revenue Offset by Appropriations
#DIV/0!
$0.00
$0.00
10
Public and Private Revenue
1460.00%
$820,384.52
$56,190.67
$876,575.19
$876,575.19
08
Other Special Items
87.92%
$695,714.79
$791,285.21
$1,487,000,00
$1,487,000.00
15
Receipts from Delinquent Taxes
-13.79%
($35,976.29)
$260,976.29
$225,000.00
$225,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
-0.04%
($3,215.35)
$7,319,364.16
$7,316,148.81
$7,316,148.81
07
Minimum Library Tax
5.09%
$16,752.82
$329,063.26
$345,816.08
$345,816.08
54
Open Space Levy Tax
#DIV/0!
$0.00
$0.00
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
$0.00
Total
4.74%
$679,401.92
$14,330,472.16
$15,009,874.08
$12,549,458,08
$0.00
$0.00
$2,460,416.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-2
FCOA
Budgeted Positions
Full-Time Part-Time % Difference
Current v.
USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)
Year
Total Modified
Appropriation
for Service Type
(Prior Year)
$2,176,467.00
$ Difference
Current v. Prior
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
20
General Government
6.00
8.00
1.34%
$29,063.00
$2,205,530.00
21
Land-Use Administration
3.82%
$2,585.00
$67,650,00
$70,235.00
22
Uniform Construction Code
1.00
4.00
8.78%
$7,600.00
$86,550.00
$94,150.00
$673,930.00
$70,235.00
$94,150.00
$1,531,600.00
23
Insurance
15.73%
$199,769.00
$1,269,941.00
$1,469,710.00
$1,088,010.00
$381,700.00
25
Public Safety
16.00
15.00
5.12%
$150,471.15
$2,939,389.04
$3,089,860.19
$3,062,611.00
$27,249.19
26
Public Works
13,00
2.00
85.85%
$853,211.12
$993,871.88
$1,847,083.00
$996,893.00
$850,190.00
27
Health and Human Services
2.56%
$3,950.00
$154,550.00
$158,500.00
$158,500.00
28
Parks and Recreation
1.00
-7.44%
($14,200.00)
$190,769.00
$176,569.00
$176,569.00
29
Education (including Library)
1.00
6.00
5.09%
$16,752.82
$329,063.26
$345,816.08
$345,816.08
30
Unclassified
291.33%
$47,422.61
$16,278.20
$63,700.81
$63,700.81
31
Utilities and Bulk Purchases
38.52%
$240,000.00
$623,000.00
$863,000.00
$863,000.00
32
Landfill/Solid Waste Disposal
1.00
0.39%
$3,320.00
$859,900.00
$863,220.00
$863,220.00
35
Contingency
0.00%
$0.00
$500.00
$500.00
$500.00
36
Statutory Expenditures
4.14%
$45,914.00
$1,109,600.00
$1,155,514.00
$1,048,014.00
$107,500.00
37
Judgements
#DIV/0!
$0.00
$0.00
42
Shared Services
4.74%
$7,800.00
$164,700.00
$0.00
$172,500.00
$0.00
$172,500.00
43
Court and Public Defender
#DIV/0!
$0.00
$0.00
$0.00
$0.00
44
Capital
148.97%
$563,622.00
$378,345.00
45
Debt
-0.54%
($4,944.00)
$911,963.00
$941,967.00
$907,019.00
$850,500.00
$558,870.00
$91,467.00
$348,149.00
46
Deferred Charges
#DIV/0!
$0.00
$0.00
$0.00
48
Debt-Type 1 School District
#DIV/0!
$0.00
$0.00
$0.00
50
Reserve for Uncollected Taxes
3.54%
$20,000.00
$565,000.00
$585,000.00
$585,000.00
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
$0.00
Total
38.00
36.00
16.92%
$2,172,336.70
$12,837,537.38
$15,009,874.08
$11,672,018,89
$877,439.19
$0.00
$0.00
$2,460,416.00
$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
NONE
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
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)
# of Parcels
Assessed Value
% of Total
# of Parcels
Assessed Value
% of Total
1
Vacant Land
2
Residential
3A/3B Farm
4A Commercial
57
$6,047,300.00
0.76%
15A Public Schools
3
$28,332,200.00
38.86%
1,886
$573,505,000.00
72.31%
15B Other Schools
2
$4,180,100.00
5.73%
0
$0.00
0.00%
15C Public Property
56
$12,824,500.00
17.59%
181
$151,612,000.00
19.12%
15D Church and Charities
13
$20,072,800.00
27.53%
5A/5B Railroad
4B Industrial
4C Apartments
6A/6B Business Personal Property
20
$36,876,000.00
4.65%
15E Cemeteries & Graveyards
2
$1,920,000.00
2.63%
24
$25,044,200.00
3.16%
15F Other Exempt
12
$5,577,600.00
7.65%
0
$0.00
0.00%
0
$0.00
0.00%
Total
2,168
$793,084,500.00
100.00%
Total
88
$72,907,200.00
100.00%
Average Ratio (%), Assessed to True Value
76.25%
Equalized Valuation, Taxable Properties
Total # of property tax appeals filed in 2024
$1,040,110,819.67
Percentage of Exempt vs.
Non-Exempt Properties
9.19%
County Tax Board
2.00
State Tax Court
4.00
Number of 2024 County Tax Board decisions appealed to Tax Court
0.00
Number of pending property tax appeals in State Tax Court
8.00
Amount paid out by municipality for tax appeals in 2024
$0.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
# of
Parcels
G Commercial/Industrial Exemption
N/A
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
PILOT
Billing/Revenue
Assessed Value
Taxes if Billed in Full
2024 Total Tax Rate
0
0.00
0.00
Sheet UFB-5
0.00
USER FRIENDLY BUDGET SECTION
Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tas (PILOT)-Long Term Tas Exemptions
Prior Budget Year's Payments in Lieu of Tas (PILOT) - Long Term Tas Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT)-Long Term Tas Exemptions
Prior Budget Year's Pavments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project
Taxes if Billed
Project
(use drop-down
In Full
Name
for data entry) PILOT Billing
Assessed Value 2024 Total Tax Rate
Project
Name
Type of Project
(use drop-down
for data entry) PILOT Billing Assessed Value 2024 Total Tax Rate
Taves if Billed
In Full
Project
Name
Type of Project
(use drop-down
for data entry)
Taves if Billed
In Full
PILOT Billing Assessed Value 2024 Total Tax Rate
Project
Name
Type of Project
(use drop-down
for data entry)
Taves if Billed
In Full
PILOT Billing Assessed Value
2024 Total Tax Rate
NA
Total Long Term Exemptions Columen Total
Mark "X" if Grand Total
0.00
0,00
0.00 Total Long Term Exemptions Column Total
$0.00
$0.00
50.00 Total Long Term Exempticas - Column Tetal
50.00
50.00
50,00 Total Long Tenn Exemptions Column Total
Total Long Term Exemptions - GRAND TOTAL
50,00
$0.00
$9.00
$0.00
50,00
$0.00
Sheet UFB-6
Sheet UFB-6C
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
# of
# of
Total
Full-Time Part-Time
Personnel
Base
Organization / Individuals Eligible for Benefit
Employees Employees
Cost
Pay
Overtime
and other
Compensation
Pension
(Estimate)
Health Benefits
Net of
Employment
Taxes and
Cost Share
Other Benefits
Governing Body
7.00
53,243.51
$48,118.85
$1,443.57
$3,681.09
Supervisory Staff (Department Heads & Managers)
7.00
1.00
1,297,860.09
$822,982.77
$140,812.35
$271,106.79
$62,958.18
Police Officers (Including Superior Officers)
14.00
3,304,761.48
$1,792,714.15
$468,602.00
$663,304.24
$354,146.74
$25,994.36
Fire Fighters (Including Superior Officers)
2.00
61,971.26
$56,006.56
$1,680.20
$4,284.50
All Other Union Employees not listed above
15.00
1.00
1,525,905.49
$841,977.16
$136,000.00
$144,062.29
$339,454.79
$64,411.25
All Other Non-Union Employees not listed above
1.00 19.00
418,248.52
$335,242.48
$57,359.99
$25,646.05
Totals
37.00 30.00 6,661,990.35
$3,897,041.97
$604,602.00
$1,008,662.63
$964,708.32
$186,975.43
NO
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
Employee
Total Current
Covered Members
Cost per Employee Total Prior Year
Year Cost
(Medical & Rx)
(Average)
Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage
4.00
$17,189.04
$68,756.16
4.00
$14,749.32
$58,997.28
Parent & Child
4.00
$30,768.36
$123,073.44
4.00
$26,401.20
$105,604.80
Employee & Spouse (or Partner)
8.00
$34,378.08
$275,024.64
6.00
$29,498.64
$176,991.84
Family
15.00
$47,957.40
$719,361.00
14.00
$41,150.52
$576,107.28
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
31.00
$1,186,215.24
28.00
$917,701.20
Elected Officials - Health Benefits - Annual Cost
Single Coverage
$0.00
$0.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
$0.00
$0.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
0.00
$0.00
0.00
$0.00
Retirees - Health Benefits - Annual Cost
Single Coverage
$0.00
$0.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
$0.00
$0.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
0.00
$0.00
0.00
$0.00
GRAND TOTAL
31.00
$1,186,215.24
28.00
$917,701.20
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)?
YES
Is prescription drug coverage provided by the SHBP (Yes or No)?
YES
Sheet UFB-8
Bargaining Unit or Non-Union Position Eligible for Benefit
(List Non-Union Employees by Individual Position Rather
Than Each Named Individual)
Police
DPW-Union Employees
Clerical Union
Municipal Employees - Non-Union
Sick Time
Gross Days of
Accumulated
Absence
244.82
79.48
54.91
170.21
Dollar Value of
Compensated Absences
$126,200.01
$21,564.68
$14,913.24
$73,566.14
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Vacation Time
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
8.50
$373.01
83.00
$3,612.26
Compensatory Time
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Personal Time
16.00
36.00
Dollar Value of
Compensated Absences
$490.52
$1,327.61
Gross Days of
Accumulated
Absence
TOTALS (THIS PAGE ONLY)
549.42
$236,244.07
91.50
$3,985.27
UFB-9 Accumulated Absence Liability
Legal basis for benefit
("X" applicable Items)
Other
Dollar Value of
Approved
Labor
Individual
Local Employment
Compensated Absences Agreement Ordinance Agreement
$0.00
52.00
$1,818.13
$0.00
X
X
X
X
Gross
Debt
Gross
Debt
Deductions
Net
Debt
Current Year
2026
2027
All Additional Future
Budget
Budget
Budget
Years' Budgets
Local School Debt
$9,270,000.00
$9,270,000.00
$0.00 Utility Fund - Principal
$210,000.00
$220,000.00
$225,000.00
$3,370,000.00
Regional School Debt
$982,091.79
$982,091.79
$0.00 Utility Fund - Interest
$130,597.38
$124,526.40.
$118,065.60
$715,176.30
Bond Anticipation Notes - Principal
Utility Fund Debt
Bond Anticipation Notes - Interest
$51,621.62
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT
$5,445,482.00
$5,445,482.00
$0.00 Bonds - Principal
$335,000.00
$345,000.00
$360,000.00
$3,080,000.00
$0.00 Bonds - Interest
$179,800.00
$166,400.00
$152,600.00
$522,200.00
$0.00 Loans & Other Debt - Principal
$0.00 Loans & Other Debt - Interest
$0.00
Total
$907,019.00
$855,926.40
$855,665.60
$7,687,376.30
Municipal Purposes
Debt Authorized (BNI)
$0.00 Total Principal
$545,000.00
$565,000.00
$585,000.00
$6,450,000.00
Notes Outstanding
$0.00 Total Interest
$362,019.00
$290,926.40
$270,665.60
$1,237,376.30
Bonds Outstanding
$6,232,948.00
$0.00
$6,232,948.00 % of Total Current Year Budget