The 2025 Salisbury Township budget has been adopted with expenditures of $12 million and a 5.6% tax increase to help offset a deficit.

The Salisbury Township Board of Commissioners voted 5-0 at the Dec. 12 meeting to approve the 2025 township budget, set tax rates and approve budget appropriations.

Commissioner Heather Lipkin made the motion, seconded by board of commissioners Vice President Rodney Conn, to bring the budget approval and tax ordinance to a vote.

Commissioners announced the Dec. 26 township meeting is canceled.

The board of commissioners is next scheduled to meet 7 p.m. Jan. 9, 2025 in the meeting room of the municipal building, 2900 S. Pike Ave.

The township tax millage will increase .20 mills, from 3.57 mills in 2024 to 3.77 mills in 2025.

The tax increase is deemed necessary by the township administration in order to bolster the township capital fund for infrastructure improvements, for expenditures in public safety and for fire protection.

The tax is levied on property in the township as follows:

The rate for general township purposes is 3.22 mills on each $1 of assessed valuation.

The rate for fire protection is 0.49 mills on $1 of assessed valuation.

The rate for library services is 0.06 mills on $1 of assessed valuation.

A discount of 2% on the tax levied on property is allowed if payment in full is made or postmarked on or before May 31, 2025.

A penalty of 10% on the tax levied on property is added to the amount of the tax if it’s not paid in full or officially postmarked on or before July 31, 2025.

Based on the township average tax assessment of $234,011, a tax hike of 5.60% is expected to result in an annual increase of $45.87 and a monthly increase of $3.82 for a property owner.

If paid by the discount deadline, the annual average tax amount would be $114.67 in 2025, up from $68.80 in 2024.

The 2025 budget includes a tax levy of 1% imposed on salaries, wages, commissions and other compensation earned by township residents and earned in the township by nonresidents.

Also, a 1% tax levied upon the transferring or conveying, by deed or other document, lands, tenements or hereditaments in or partly in the township of Salisbury is enacted and levied, without change, for 2025.

The Salisbury Township Board of Commissioners voted 5-0 at the Dec. 12 meeting to increase the water and sewer rates, effective Jan. 1, 2025. Commissioner Alok Patnaik made the motion, seconded by Commissioner Alex Karol, to bring the resolution to a vote.

The water and sewer hikes are a “Lehigh County Authority pass-through” increase, Salisbury Township Director of Finance Paul Ziegenfus said.

Lehigh County Authority increased the water rate by 3%.

The schedule of township meter rates for water is $.0097 for each one gallon of water furnished to a consumer effective Jan. 1, 2025.

“To cover the current and future costs of the water fund, we are proposing an increase of .0010 per gallon of water used. The current rate is .0087 per gallon,” Ziegenfus said at the Oct. 24 township workshop budget discussion.

“The increased cost to a water customer that uses an average of 13,000 gallons per quarter is approximately $12.75 per quarter or $51 per year,” Ziegenfus said at the workshop. A typical water customer now pays $110.78 per quarter.

The rate for sewer service is that, beginning Jan. 1, 2025, there shall be a charge to each private dwelling unit of $356 per year, payable at the rate of $89 per quarterly billing period.

Beginning Jan. 1, 2025, owners of nonresidential properties connected to the sewer system shall pay sewer rentals or charges at the rate of $391.60 per year, at the rate of $97.90 per quarterly billing period per unit.

In the 2025 township budget, revenue of $646,000 will be dedicated to the capital fund. To that would be added $250,000 in grants for capital revenue of $896,000. Total capital expenditures would be $1,146,083, which would result in a deficit of $250,083.

The 2025 budget has general fund operating revenues of $11,041,650 and general fund operating expenditures of $10,936,198 for a surplus of $105,452.

The 2025 township budget has general fund revenues of $11,937,650 and general fund expenditures of $12,082,281 for a deficit of $144,631.

The deficit would be offset with funds from the township fund balance of $1,800,000, which, minus the capital fund deficit, is expected to result in an ending fund balance of $1,549,917.

The 2025 Salisbury Township budget is:

GENERAL FUND

Revenue: $12,082,281

Current Year: $11,937,650

Use of Prior Year Reserves: $144,631

Expenditures: $12,082,281

Operating Expenditures

General Government: $1,921,240

Police: $4,317,558

Public Safety (Non-Police): $954,995

Highways & Public Works: $3,316,653

Recreation: $131,052

Environmental Advisory: $13,100

Insurances & Benefits: $257,000

Contributions & Miscellaneous: $24,600

Total Operating Expenditures: $10,936,198

Non-Operating Expenditures

Debt Service: $369,143

Capital: $776,940

Total Non-Operating Expenditures: $1,146,083

FIRE PROTECTION FUND

Revenue: $652,600

Current Year: $652,600

Expenditures: $652,600

Operating Expenditures: $475,530

Non-Operating Expenditures: $19,863

Transfer to Reserves: $157,207

LIBRARY FUND

Revenue: $86,070

Current Year: $80,100

Use of Prior Year Reserves: $5,970

Operating Expenditures: $86,070

WATER FUND

Revenue: $2,978,650

Current Year: $2,978,650

Expenditures: $2,978,650

Operating Expenditures: $2,770,876

Non-Operating Expenditures: $182,500

Transfer to Reserves: $25,274

SEWER FUND

Revenue: $2,768,000

Current Year: $2,768,000

Expenditures: $2,768,000

Operating Expenditures: $2,293,987

Non-Operating Expenditures: $412,500

Transfer to Reserves: $61,513

REFUSE & RECYCLING FUND

Revenue: $2,255,351

Current Year: $2,243,600

Use of Prior-Year Reserves: $11,751

Operating Expenditures: $2,255,351

HIGHWAY AID FUND

Revenue: $478,280

Current Year: $449,395

Use of Prior-Year Reserves: $28,885

Expenditures: $478,280

Operating Expenditures: $224,280

Capital Expenditures: $254,000

An estimate of the specific items making up the amount appropriated to the respective township departments is on file in the office of the township manager, 2900 S. Pike Ave.