| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | ||
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1 | Item | CY 2019 | CY 2020 | CY 2021 | CY 2022 | CY 2023 | CY 2024 | CY 2025 | Change $ ('19→'25) | Change % ('19→'25) | Notes | ||||||||||||||||
2 | GENERAL REVENUES (CURRENT FUND) | ||||||||||||||||||||||||||
3 | Surplus anticipated (incl. w/ DLGS consent) | $42,427,840 | $35,352,303 | $17,593,618 | - | $68,297,558 | $38,355,725 | $27,929,353 | ($14,498,487) | (34.2%) | 2020 derived from CY2021 PDF prior-year column (Sheet 11) | ||||||||||||||||
4 | Sec. A — Local revenues | $52,680,949 | $43,303,243 | $46,692,125 | $41,349,341 | $47,399,008 | $52,387,031 | $48,456,052 | ($4,224,897) | (8.0%) | |||||||||||||||||
5 | Sec. B — State aid (no offsetting approps) | $66,221,886 | $65,158,173 | $65,113,285 | $67,724,631 | $64,836,191 | $71,816,564 | $65,156,648 | ($1,065,238) | (1.6%) | CMPTRA consolidated into Energy Receipts Tax after 2019 | ||||||||||||||||
6 | Sec. C — Uniform Construction Code fees | $7,121,992 | $9,391,001 | $7,909,968 | $7,482,868 | $8,691,312 | $10,360,931 | $8,530,470 | $1,408,478 | 19.8% | |||||||||||||||||
7 | Sec. D — Shared service agreements | - | - | - | - | - | - | $111,000 | $111,000 | ||||||||||||||||||
8 | Sec. E — Additional revenues | - | - | - | - | - | - | - | - | ||||||||||||||||||
9 | Sec. F — Public & private grants | $8,979,582 | $63,211,446 | $57,171,748 | $21,202,404 | $17,767,773 | $13,274,725 | $13,995,838 | $5,016,256 | 55.9% | |||||||||||||||||
10 | Sec. G — Other special items (PILOTs, MUA, asset sales, etc.) | $156,883,005 | $182,848,601 | $207,046,157 | $249,668,762 | $120,509,650 | $160,649,314 | $180,370,655 | $23,487,650 | 15.0% | |||||||||||||||||
11 | Total miscellaneous revenues | $291,887,414 | $363,912,464 | $383,933,283 | $387,428,006 | $259,203,933 | $308,488,565 | $316,620,663 | $24,733,249 | 8.5% | |||||||||||||||||
12 | Receipts from delinquent taxes | $2,213,476 | $1,344,879 | $1,050,106 | $2,049,360 | $6,837,016 | $1,405,259 | $910,480 | ($1,302,996) | (58.9%) | |||||||||||||||||
13 | Subtotal general revenues (non-levy) | $336,528,730 | $400,609,646 | $402,577,008 | $389,477,366 | $334,338,507 | $348,249,549 | $345,460,496 | $8,931,766 | 2.7% | |||||||||||||||||
14 | Local tax for municipal purposes (incl. RUT) | $247,989,793 | $266,727,890 | $207,394,643 | $319,566,148 | $349,926,169 | $368,302,283 | $384,974,613 | $136,984,820 | 55.2% | Dominant driver of total budget growth over the period | ||||||||||||||||
15 | Addition to local district school tax | $2,895,400 | $1,580,588 | $1,536,085 | $654,428 | $655,198 | $652,744 | $651,274 | ($2,244,126) | (77.5%) | |||||||||||||||||
16 | Minimum library tax | $11,338,173 | $13,376,907 | $14,744,187 | $15,120,661 | $16,460,156 | $16,926,956 | $19,005,067 | $7,666,894 | 67.6% | |||||||||||||||||
17 | Total amount raised by taxation | $262,223,366 | $281,685,385 | $223,674,915 | $335,341,237 | $367,041,523 | $385,881,983 | $404,630,954 | $142,407,588 | 54.3% | |||||||||||||||||
18 | TOTAL GENERAL REVENUES | $598,752,096 | $682,295,031 | $626,251,923 | $724,818,603 | $701,380,030 | $734,131,532 | $750,091,449 | $151,339,353 | 25.3% | Ties to Sheet 11, Item 7 / Sheet 30 grand total in each source PDF | ||||||||||||||||
19 | 0.4141777451 | 0.5132369039 | $0 | 23.9% | |||||||||||||||||||||||
20 | GENERAL APPROPRIATIONS | ||||||||||||||||||||||||||
21 | Operations within CAPS — Salaries & Wages | $244,290,742 | $237,518,054 | $226,243,927 | $270,065,233 | $263,625,423 | $273,627,549 | $273,725,596 | $29,434,854 | 12.0% | |||||||||||||||||
22 | Operations within CAPS — Other Expenses (incl. contingent) | $170,363,952 | $169,261,992 | $146,952,373 | $186,164,631 | $190,605,474 | $202,576,348 | $227,476,888 | $57,112,936 | 33.5% | 2019–2020 OE not comparable to 2021+ on a like-for-like basis: ~$20M/yr solid-waste disposal moved off-budget to JCMUA starting 2021 | ||||||||||||||||
23 | Total operations (incl. contingent) within CAPS | $414,654,694 | $406,780,046 | $373,196,300 | $456,229,864 | $454,230,897 | $476,203,897 | $501,202,484 | $86,547,790 | 20.9% | |||||||||||||||||
24 | Deferred charges & statutory expenditures within CAPS | $66,836,380 | $69,217,329 | $74,142,657 | $102,543,666 | $111,137,654 | $102,934,193 | $94,249,009 | $27,412,629 | 41.0% | Driven mainly by PFRS pension ramp to full state-mandated funding | ||||||||||||||||
25 | (H-1) Total within CAPS | $481,491,074 | $475,997,375 | $447,338,957 | $558,773,530 | $565,368,551 | $579,138,090 | $595,451,493 | $113,960,419 | 23.7% | Ties to Sheet 19/30 in each source PDF | ||||||||||||||||
26 | Other operations excluded from CAPS | $14,238,173 | $43,481,689 | $15,769,187 | $19,645,661 | $17,510,156 | $21,176,956 | $19,005,067 | $4,766,894 | 33.5% | Mostly the statutory library tax appropriation; also tax overpayments/snow-emergency in some years | ||||||||||||||||
27 | Public & private programs (grants) excluded from CAPS | $9,403,492 | $64,059,622 | $57,321,748 | $21,621,746 | $18,267,773 | $14,024,725 | $15,285,447 | $5,881,955 | 62.6% | Grows materially after adoption via N.J.S.A. 40A:4-87 grant insertions, not reflected here | ||||||||||||||||
28 | Capital improvements (pay-as-you-go) | - | $2,581,815 | $4,789,400 | $6,550,000 | - | $3,000,000 | - | - | ||||||||||||||||||
29 | Total operations excluded from CAPS | $23,641,665 | $107,541,311 | $73,090,935 | $41,267,407 | $35,777,929 | $35,201,681 | $34,290,514 | $10,648,849 | 45.0% | |||||||||||||||||
30 | Municipal debt service | $73,015,070 | $75,729,457 | $79,891,814 | $56,305,840 | $66,536,916 | $65,077,927 | $72,812,159 | ($202,911) | (0.3%) | Essentially flat in nominal terms over the period | ||||||||||||||||
31 | Deferred charges excluded from CAPS (special emergencies) | $7,188,100 | $8,568,100 | $9,568,100 | $10,568,100 | $24,049,662 | $34,160,090 | $21,881,563 | $14,693,463 | 204.4% | Rises sharply 2023–2025 as the City amortizes CY2021–22 emergency authorizations | ||||||||||||||||
32 | Local district school purposes (Type 1 debt) | $5,256,764 | $2,869,646 | $2,788,848 | $1,188,150 | $1,189,550 | $1,184,450 | $1,182,425 | ($4,074,339) | (77.5%) | |||||||||||||||||
33 | Judgments & cash deficit of preceding year | - | - | $3,643,968 | $35,531,579 | - | - | - | - | 2021: $3.64M judgment; 2022: $35.53M cash deficit of preceding year — both reflect COVID-era structural budget gaps | |||||||||||||||||
34 | (O) Total excluded from CAPS | $109,101,599 | $197,290,329 | $173,773,065 | $151,411,076 | $127,554,056 | $138,624,148 | $130,166,661 | $21,065,062 | 19.3% | Ties to Sheet 28/30 in each source PDF | ||||||||||||||||
35 | (M) Reserve for uncollected taxes | $8,159,423 | $9,007,327 | $5,139,901 | $14,633,997 | $8,457,423 | $16,369,294 | $24,473,296 | $16,313,873 | 199.9% | Rises with both the levy and a declining assumed collection rate | ||||||||||||||||
36 | TOTAL GENERAL APPROPRIATIONS | $598,752,096 | $682,295,031 | $626,251,923 | $724,818,603 | $701,380,030 | $734,131,532 | $750,091,449 | $151,339,353 | 25.3% | Must equal TOTAL GENERAL REVENUES above in every year — confirmed | ||||||||||||||||
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38 | TAX, PILOT & CAP CONTEXT | ||||||||||||||||||||||||||
39 | Municipal purpose tax rate (per $100) | 0.689 | 0.702 | 0.523 | 0.780 | 0.796 | 0.811 | CY2025 final rate not yet set as of budget adoption | |||||||||||||||||||
40 | PILOT (tax-abatement) revenue | $121,763,321 | $113,822,358 | $105,176,156 | $122,573,811 | $93,515,521 | $92,058,756 | $93,884,924 | ($27,878,397) | (22.9%) | CY2019 stated in source document. CY2025 independently confirmed exact ($93,884,924) against a separate entity-level PILOT extract covering all ~154 individual agreements. CY2020–CY2024 derived (Section G total less identified non-PILOT items; see Revenues tab for full itemization). | ||||||||||||||||
41 | MUA franchise fee (revenue) | $21,000,000 | $22,000,000 | $22,000,000 | $22,000,000 | $22,000,000 | $53,000,000 | $33,000,000 | $12,000,000 | 57.1% | Spiked to $53M in CY2024 (one-year acceleration), back to $33M in CY2025 | ||||||||||||||||
42 | Margin under appropriations CAP | $19,543,746 | $39,801 | $69,757,150 | $18,929,272 | $70,124,500 | $50,580,754 | 258.8% | CY2021 not computable — source PDF left the CAP base blank (COVID-era anomaly); CY2019 approximate from Sheet 3b | ||||||||||||||||||
43 | Margin under 2% levy CAP (current-year, before banking) | $8,951,313 | $83,521,232 | $114,819 | $10,850,083 | $22,369,040 | $39,552,637 | $30,601,324 | 341.9% | CY2020 not separately available | |||||||||||||||||
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