Public hearing scheduled for Sussex County budget of $122.8M

Sussex County's budget for the year of $122.8 million is up by 0.03% this year, or about 3 cents for every $100 in the spending package and results in a tax increase of less than 90 cents for every $100 on the tax bill.

The budget goes for a public hearing at the Board of Commissioners meeting on Wednesday and could be approved by the board that evening unless there are major changes. The board meets at 6 p.m. in the commissioners meeting room at One Spring Street.

In the budget presentation made to the board last month, County Administrator Ron Tappan and Finance Director Elke Yetter said the budget is "fiscally responsible while keeping Sussex County affordable."

Among talking points in the presentation were that the budget maintains current level of county services and includes "competitive wages and benefit packages" for county employees and takes advantages of grants to help fund "core county functions."

County taxes make up 84% of the budget's revenue of $122,794,912, with 6%, or $7.7 million, coming from the fund balance from the 2023 budget and 2% from state aid.

A decade ago, the county was using just over $5 million in fund balance for the following year's budget. A 'built-in' fund balance is an accounting practice which serves several purposes, such as major expenses from hurricanes causing flooding, washouts and other damage to county roads and other property. Fund balances also are a shock absorber to even out the county tax rate.

As an example, the county budget has increased about $5.3 million since 2022, but the amount of needed tax revenue has only increased by less than $3 million. In 2022, the county tax rate was 52.2 cents per $100 of assessed value on a tax levy of $99.7 million and in 2023, the rate was 47.8 cents per $100 to raise $101.3 million.

While this year's taxable base has not yet been determined, the base rose from $19.1 billion in 2022 to $21.2 billion last year.

As to where that money goes, capital projects, debt service and statutory expenses as well as insurance make up 40% of the county's expenses. Public Works and public safety account for another 32% and education - Sussex County Technical School and the county's community college - make up 10% of the budget.

Among capital projects being funded out of the 2024 budget, $6.7 million is earmarked for facilities improvements and $4.6 million is going to paving and improvement to county roads and another $1.35 for bridge replacement and improvements. There is $2.8 million for improvements to Sussex County Community College and $1.6 million for "fleet management" which includes purchase of replacement vehicles.

There is also just over $570,000 for sewer improvements at the Technical School in Sparta and $180,000 for library improvements.

In addition to the property tax which funds the county budget, there is also a countywide open space tax and a library tax in every municipality except Sparta which funds its own library.

This article originally appeared on New Jersey Herald: Sussex County NJ budget 2024: Breakdown of spending