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1 State of New Jersey Local Government Services Year:I MUNICIPALITY: Nutley Town Township - County of Essex Municode:I 716 Website: wwwnutleynjorg Phone Number: Mailing Address: 20l7IMunicipal User Friendly Budget i j Adopted Filename: 716 fba 2017xlsm 973'284" Kennedy Drive I -;-i I the UFB if not using Outlook I Municipality: First Name!Joseph!Joseph!Rosemary!Eleni!Raymond First Name Thomas Steven Alphonse Mauro ' Mayor Middle Name Last Name IP lscarpelli Chief Administrative Officer IP lscarpelli Chief Financial Officer I lcosta Municipal Clerk I!Pettas Registered Municipal Accountant I lsarinelli Governing Body Members Middle Name Last Name J Evans L Rogers Petracco G Tucci - ' ' Nutley I State:! NJ lzip: Term Expires Business 15/1/2020 l mayorsc rpeijl@nutleynjorg Term Expires 5/i/2020 I mayorscarpelli@nutleynj rg I rco-sta@nutleynjorg l epettas@nutleynjorg l rsarinelli@nlsovoccia om Business commlsslonerevans@nutleynjorg 5/1/ commisslonerrogers@nutleynjorg 5/1/2020 commission8rpetracco@nutleynjorg 5/1/2020 comm lssione rtuccl@nutleynjorg

2 USER FRIENDLY BUDGET SECTION - PROPERTY TA BREAKDOWN 2016 Calendar Year Pro11erty Tax Levies -ALL entities le]:ying 11ro11erty taxes Current Year 2017 Budget Calendar Year Calendar Year o/o of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total LeIT Taxnayer lm[!act Municipal Purpose Tax 1160 $37,687, % $3,67786 Municipal Purpose Tax ACTUAL $38,708,37469 Municipal Library 0037 $1,191, % $11731 Municipal Library ACTUAL $1,216,48631 Municipal Open Space $ % $000 Municipal Open Space $000 Fire Districts (avg rate/total levies) $ % $000 Fire Districts (total levies) $000 Other Special Districts (total levies) $ % $000 Other Special Districts (total levies) $000 Local School District 1622 $52,686, % $5,14266 Local School District ACTUAL $54,640,48400 Regional School District $ % $000 Regional School District $000 County Purposes 0534 $17,351, % $1,69308 County Pnrnoses ACTUAL $17,886,33909 County Library $ % $000 County Library $000 County Board of Health $ % $000 County Board of Health $000 County Open Suace 0017 $545, % $5390 County Open Space $556,39164 Other County Levies (total) $ % $000 Other County Levies (total) $000 Total (Calendar Year 2016 Budget) 3370 $109,462, % $10,68482 Total ESTIMATED amount to be raised by taxes $113,008,07573 Total Taxable Valuation as of October 1, 2016 $3,254,075,40000 Revenue Anticipated, Excluding Tax Levy 15,848,66100 (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 51,464,07000 Current Year Average Residential Assessment $317,05700 Total Non-Municipal Tax Levy $73,083,21473 Amount to be Raised by Taxes - Before RUT $108,698,62373 Prior Year to Current Year ComQarison Reserve for Uncollected Taxes (RUT) $4,305,45542 Total Amount to be Raised by Taxes $ll 3,004,07915 Comnarison - Municiual Purnoses Tax Rate Prior Year Current Year % Change(+/-) % of Tax Collections used to Calculate RUT 9619% % If% used exceeds the actual collection % then Comnarison - Municinal Puq oses Tax Levy reference the statutory exception used Prior Year Current Year % Change(+/-) $ Change ( +/-) $37,687,73887 $38,708, % $1,020,63582 Tax Collections -ACTUAL as of Prior Year Total Tax Revenue, Collections CY 2016 I08,l l 3,85259 Comnarison -Imnact on Aw Residential Tax Pavment /Municinal Purnoses On! Total Tax Levy, CY ,812,92443 Prior Year Current Year % Change ( +/-) $Change(+/-) % of Taxes Collected, CY % $3,67786 $3, % $13951 SheetUFB-1 Delinquent Taxes - December 31, 2016 $1,514,22466

3 USER FRIENDLY BUDGET SECTION -ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) FCOA % Difference $ Difference Total Realized Total Anticipated Current vs Current vs Prior Revenue (Prior Revenue (Current Prior Year Year Year) Year) General Open Space Water Budget Budget utility Utility Utility Utility Utility Utility 08 Surplus 1676% $780,00000 $4,654,00000 $5,434,00000 $5,104,00000 $000 $330, Local Revenue 207% ($110,85945) $5,364,22945 $5,253,37000 $969,00000 $000 $4,284, State Aid (without offsetting appropriation) -2240% ($1,825,00000) $8,147,63000 $6,322,63000 $6,322,63000 $000 $ Uniform Construction Code Fees -026% ($93600) $366,93600 $366,00000 $366,00000 $000 $000 Svecial Revenue Items wl Prior Written Consent 11 Shared Services Agreements 3429% $9,44800 $27,55200 $37,00000 $37,00000 $000 $ Additional Revenue Offset by Appropriations #DIV/0! $000 $000 $000 $000 $000 $ Public and Private Revenue -8219% ($346,00407) $421,00407 $75,00000 $75,00000 $000 $ Other Special Items 6557% $722,73843 $1,102,29257 $1,825,03100 $1,825,03100 $000 $ Receipts from Delinquent Taxes -2273% ($338,29118) $1,488,29118 $1,150,00000 $1,150,00000 $000 $000 Amount to be raised by taxation 07 Local Tax for Municipal Purposes -304% ($1,215,36232) $39,923,73701 $38,708,37469 $38,708,37469 $000 $ Minimum Library Tax 209% $24,87518 $1,191,61113 $1,216,48631 $1,216,48631 $000 $000 Open Space Levy Tax #DN/0! $000 $000 $000 $000 $000 $ Addition to Local District School Tax #DIV/0! $000 $000 $000 $000 $000 $ Deficit General Budget #DN/0! $000 $000 $000 $000 $000 $000 Total -367% ($2,299,39141) $62,687,28341 $60,387,89200 $55,773,52200 $000 $4,614,37000 $000 $000 $000 $000 $000 SheetUFB-2 54

4 USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) Budgeted Positions Total Modified Total II FCOA Full-Time Part-Time % Difference $ Difference i Appropriation Appropriation for Currentv Current v Prior for Service Type Service Type Prior Year Year (Prior Year) (Current Year) General Government Land-Use Administration Unifonn Construction Code Insurance Public Safetv Public Works Health and Human Services Parks and Recreation Education (including Libr,,nrJ Unclassified Utilities and Bulk Purchases Landfill/ Solid Waste Disnosal Contini;_,ency Statutory Exnenditures Judgements Shared Services Court and Public Defender Capital Debt Deferred Charges Debt - Type I School District Reserve for Uncollected Taxes Surplus General Bud _get Total 2200 LOO i i ! i % $210,14800 $2,666,98100 $2,877, % ($11000 $92,26000 $92, % $6,50000 $671,50000 $678, % $818,12200 $8,713,88800 $9,532, % $384,38610 $13,848,25190 $14,232, % $1,711,26683 $5,149,52617 $6,860, % ($17,29000) $898,09300 $880, % ($20,26500 $1,822,61500 $1,802, % ($1,154,40100) $5,180,93700 $4,026, % ($7,50000) $55,00000 $47, % $1,966,32500 $4,369,08600 $6,335, % $000 $71,00000 $71, % $000 $50,00000 $50, % $255,43700 $4,632,12300 $4,887,56000 #DIV/OJ $000 $000 $ % $40,69600 $37,00000 $77, % $19,35600 $437,62200 $456, % $1,00000 $300,00000 $301, % $407,43400 $2,361,45200 $2,768, % $000 $000 $100,00000 #DIV/0! $000 $000 $ % $84,49900 $4,224,95300 $4,309,45200 #DIV/0! $000 $000 $ % $4,805,60393 $55,582,28807 $60,387,89200 SheetUFB-3 General Public&Private Open Space Water Budget Offsets Budget Utility Utility Utility Utility Utility Utility $2,696,32400 $180,80500 $92,15000 $678,00000 $9,172,01000 $360,00000 $14,232,63800 $5,125,59300 $1,735,20000 $880,80300 $1,802,35000 $4,026,53600 $47,50000 $4,291,41100 $2,044,00000 $71,00000 $50,00000 $4,706,56000 $181,00000 $000 $77,69600 $456,97800 $300,00000 $1,00000 $2,656,52100 $112,36500 $100,00000 $000 $4,309,45200 $000 $55,773,52200 $000 $000 $4,614,37000 $000 $000 $000 $000 $000

5 "' "' i7 /:! C ;, /:! ; 8 "' f ti Line Item (fj t "11!;' Put "" in cell to the left that " - i$ $ ff /;, corresponds to the type of imbalance "' ;; ;;,!;' f; ' e ti C Co USER FRIENDLY BUDGET SECTION STRUCTURAL BUDGET IMBALANCES Amonnt Comment/Explanation State Aid Replacement Revenue $3,675,00000 State Aid to replace loss of assessed value due to Hoffman LaRoche site closure Sheet UFB-4

6 ASSESSED PROPERTY VALUATIONS - EEMPT PROPERTY - PROPERTY TA APPEAL DATA Pronertv Tax Assessments -Taxable Pro erties /October L 2016 Value) Proflerty Tax Assessments - Exemfl! Proflerties (October 1, 2016 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total I Vacant Land 99 $30,582, % 15A Public Schools 12 $66,971, % 2 Residential 8,234 $2,610,651, % 15B Other Schools 2 $10,056, % 3A/3B Farm 0 $ % 15C Public Property 111 $51,658, % 4A Commercial 447 $430,209, % 15D Churcb and Charities $45,200, % 4B Industrial 22 $11,831, % 15E Cemeteries & Graveyards 2 $2,381, % 4C Apartments 73 $ % I SF Other Exempt 30 $25,682, % 5A/5B Railroad 0 $ % 6A/6B Business Personal Property I $9, % Total I s,s16 I $3,os3,2s3,3oooo I 10000%1 Total I 200 I $201,9s1,099_00 I 10000%1 Average Ratio(%), Assessed to True Value 8902% Equalized Valuation, Taxable Properties $3,463,584,92474 Percentage of Exempt vs Non-Exempt Properties 655% Total# of property tax appeals filed in 2016 County Tax Board 4500 State Tax Court 3000 Number of 2016 County Tax Board decisions appealed to Tax Court 300 Number of pending property tax appeals in State Tax Court 4800 I Amount paid out by municipality for tax appeals in 2016 I $263, Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exem!ltions/Abatements #of PILOT Taxes if Billed in Full Parcels Billing/Revenue Assessed Value 2016 Total Tax Rate G Commercial/Industrial Exemption 0 $000 $000 $000 I Dwelling Exemption 0 $000 $000 $000 J Dwelling Abatement 0 $000 $000 $000 K New Dwelling/Conversion Exemption 0 $000 $000 $000 L New Dwelling/Conversion Abatement 0 $000 $000 $000 N Multiple Dwelling Exemption 0 $000 $000 $000 0 Multiple Dwelling Abatement 0 $000 $000 $000 Total 5 Yr Exemptions/ Abatements SheetUFB-5

7 USER FRIENDLY BUDGET SECTION Long Term Tax Exemptions Priur Budget Year's Payments in Lieu oftnx {PILOD-Long Term Tnx Exemptions Prior Budget Yen r's Pnvments in Lien of Tax {PILOT) Long Term Tai:E:,:cmntions Prior Budget Year's Payment, in Lieu of Ta:,: {PILOD-Long Term Tm:E:<emptions Prior Budget Year's Pn, ments in Lien uftax (PILOT\ Long Term Tn:<E:<emptions Project N e NOT APPLICABLE Type ofprojcd Taxes if Billed (use drop-down In Full for data cnlrv) PILOT Billin Assessed Value 2016 Total TaxRate NOT APPLlCAllLE Type of Project Taxes ifbillcd (use drop-down In Full for data en, PILOT Billing Assessed Value 2016 To!al Tax Ra!o Prctiect Nnme Type of Prctiect Taxes if Billed (usedmp-down In Full for data entry) PlLOTBHHn<r Assessed Vali,e 2016 Total Tax Rate Project N o Ta'l:es ifbilled fufoll l'llot Billing Assessed Value 2016 Total Tax Rate Totallon TermExem-tions - Column Total 000 ooo 000 Total lo" Tonn facmn(jons - Column Total $000 $000 $000 Total L<:mfiTern:tE'l:emotioru -Column Total 1" 1 -- s o oo, r --s, o o'o F- - -,,, o o1 Total Lon-Tenn Exem-tions -Column Total 11 $000 $000 J000 Mark "" if Grand Tota! II II II II Tata! long Term Excmntions - GRAND TOTAL II $000 $000 $000 Sheet UFB-6 Sheet UFB-6C

8 USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS Organization / Individuals Eligible for Benefit #of Full-Time Employees # of Total Overtime Part-Time Personnel Base and other Employees Cost Pay Compensation Pension (Estimate) Health Benefits Net of Cost Share Employment Taxes and Other Benefits Governing Body 500 Supervisory Staff (Department Heads & Managers) 1200 Police Officers (Including Superior Officers) 6900 Fire Fighters (Including Superior Officers) 3500 All Other Union Employees not listed above 2700 All Other Non-Union Employees not listed above Totals , $ ,404,46100 $1,084, ,842,34000 $6,816,97300 $375, ,970,06000 $3,469,52400 $85, ,770,85800 $2,279,18700 $293, ,876,12900 $5,917,82000 $50, ,958,08400 $19,579,20800 $803,72900 $1,51000 $80,13100 $139,94500 $97,58600 $1,739,01000 $812,51100 $885,07600 $479,42300 $294,24300 $730,07000 $734,86600 $1,697,77600 $3,794,65000 $3,897,49700 $89500 $82,92600 $98,84600 $50,30800 $174,35800 $475,66700 $883,00000 Is the Local Government required to comply with NJSA 1 la {Civil Service)? - YES or NO YES 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

9 USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS Ac tiv e Emnl ovees - Heal th Benefi ts - An nual Cost Single Coverage Parent & Child Employee & Spouse ( or Partner) Famil 2'_ Employee Cost Sharing Contribution i i ( enter as negative i - ) Subtotal El ected Officials i - Heal th Benefits - Annual Cost Single Coverage Parent & Child Employee & Spouse ( or Partner) Family Employee Cost Sharing Contribution ( enter as negative - ) Subtotal Retirees - Heal th Benefits - Annual Cost Single Coverage Parent & Child Employee & Spouse ( or Partner) Farnil _l Employee Cost Sharing C:ontribution ( enter as ne_gative - ) Subtotal GRAND TOTAL Curr ent Year # of Covered Memb ers (M edical & Rx) Curr ent Year Annual Cost Es tima te per Employee Total Curr ent Year Cost $11,18748 $20,11668 $637,68636 $402, $22,44564 $897, $31,31208 $3,037, IIIIIDil-- $11,18748 $000 1 $20,11668 $20,11668 $22,44564 $000 2 $31,31208 $62,62416 ($2,58184) $80, $11,16732 $446, $19,25040 $115, $15,41520 $1,094, $38,41560 $845,14320 $2,501,81760 $6,492,60792 Nate - 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)? Is prescription drug coverage provided by the SHBP (Yes or No)? Sh eet UFB-8 Pri or Year # of Pri or Year Annual Covered Memb ers Cost per Empl oyee Total Pri or Year I (M edical & Rx) (Av erag e) Cost 1 2 $11,23416 $685,28376 $20,10924 $361,96632 $22,46808 $876,25512 $3 1,34340 $3,165,68340 mdilldll IIIIIIB! $11,23416 $000 $20,10924 $20,10924 $22,46808 $000 $31,34340 $62,68680 ($2,58184) $80,21420 $11,23416 $000 $20,10924 $000 $22,46808 $000 $3 1,34340 $000 $000 $4,111,03156

10 USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY Gross Days of Accumulated Dollar Value of Compensated Organization/Individuals Eligible for Benefit Absence Absences DEPARTMENT OF PUBLIC AFFAIRS $21,46781 DEPARTMENT OF REVENUE & FINANCE $195,83883 DEPARTMENT OF PUBLIC WORKS $300,10527 DEPARTMENT OF PARKS & PUBLIC PROPERTY $345,29777 DEPARTMENT OF PUBLIC SAFETY-POLICE/DISPATCHERS $552,52493 DEPARTMENT OF PUBLIC SAFETY-FIRE DEPARTMENT OF PUBLIC SAFETY-ADM IN TOTAL CURRENT FUND $385,16191 $175,13566 WATER UTILITY $286,51832 Legal basis for benefit (check applicable items) Approved Individual Labor Local Employment Agreement Ordinance Agreement Totals $2,262,05050 Total Funds Appropriated in 2017 UFB-9 Accumulated Absence Liability

11 USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Net Current Year All Additional Future Debt Deductions Debt Budget Budget Budget Years' Budgets Local School Debt $40,865,00000 $40,865,00000 $000 Utility Fund - Principal $95,62000 $95,62000 $95,62000 Regional School Debt $000 $000 $000 Utility Fund - Interest $16,74500 $15,74500 $14,74500 Bond Anticipation Notes - Principal $731,80000 Utility Fund Debt Bond Anticipation Notes - Interest $206,80000 Water $3,262,28274 $3,262,28274 $000 Bonds - Principal $1,516,00000 $970,00000 $470, $000 Bonds - Interest $176,00000 $108,00000 $61, $000 Loans & Other Debt - Principal $17,70000 $18,10000 $19, $000 Loans & Other Debt - Interest $8,22100 $7,90000 $7, $000 0 $000 Total $2,768,88600 $1,215,36500 $668,06500 $000 Munici2al PurQoses Debt Authorized $1,416,84000 $1,000,00000 $416,84000 Total Principal $2,361,12000 $1,083,72000 $584,62000 $000 Noles Outstanding $9,188,00000 $000 $9,188,00000 Total Interest $407,76600 $131,64500 $83,44500 $000 Bonds Outstanding $4,836,00000 $000 $4,836,00000 % of Total Current Year Budget 459% Loans and Other Debt $370,67600 $97,66904 $273,00696 Description Debt Not Listed Above Total (Current Year) $59,938,79874 $45,224,95178 $14,713,84696 Total Guarantees - Governmental N/A N/A N/A N/A Total Guarantees - Other N/A N/A N/A N/A Total Capital/Equipment Leases N/A N/A N/A N/A Population (2010 census) 28,370 Total Other N/A N/A N/A N/A Per Capita Gross Debt $2,11275 Bond Rating Moody's Standard & Poors Fitch Per Capita Net Debt $51864 Rating Aa2 N/A N/A Year of Last Rating 2016 N/A N/A 3 Yr Average Property Valuation $3,619,285,45933 Net Debt as % of3 Year Avg Property Valuation 041% Mark "" if Municipality has no bond rating Sheet UFB-10

12 USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED Providing or Providing Services To/Receiving Amount to be Receiving Type of Shared Service Provided Notes (Enter more specifics ifneeded) Begin Date End Date Services From Received/Paid Services? Providing Township of Montclair Nursing Services 1/1/ /3 1/2018 $10,00000 Providing Nutley Board of Education Physician Services 9/1/2016 8/3 1/2017 $7,00000 Providing Nutley Board of Education Bulk/Solid Waste Removal 11/1/2014 I 0/3 1/2019 $12,50000 Receiving Township of Montclair Health Officer 1/1/ /31/2019 $40,69600 Providing!Nutley Board of Education Fiber Optic/Internet Connect 1/3/ /31/2024 $7,50000 Sheet UFB-11