Salisbury Township property owners will see a .19 mill, or 13.37 percent, increase in the township real estate tax.

The Salisbury Township Board of Commissioners voted unanimously 5-0 at its Dec. 19 meeting to approve a motion for the 2014 budget and 5-0 to approve the 2014 budget and tax rate ordinance.

The 2014 township budget calls for a tax hike that, on average, is $39.49 annually per township residential property owner.

The tax hike is expected to generate an additional $252,000 in revenue and plugs a projected $241,556 deficit in the 2014 budget.

Based on the average township assessment of $207,817 and the millage of 1.42103, the gross annual township tax is now $295.31.

With the millage increase from 1.42103 to 1.61103, the gross annual average township tax increases to $334.80, resulting in the average $39.49 increase.

The 1.61103 mills for 2014 includes 0.20861 for the fire fund and 0.06087 for the library tax, each of which is the same as for 2013.

Township voters approved continuation of the tax for the Allentown Public Library by referendum in the Nov. 5 election.

Other taxes remain the same:

Earned Income Tax: 0.5 percent (shared with Salisbury Township School District);

Local Service Tax: $52 (township: $47; school district: $5);

Realty Transfer Tax: 1 percent; and

Mechanical Services Tax: $100.

Here is a breakdown of Township Manager Randy Soriano's 2014 proposed budget as approved by commissioners:

Operating Budget: $12,399,758 (a $41,132 decrease from the 2013 budget of $12,440,890);

Operating and non-operating ($1,502,407) expenditures for 2014: $13,902,165; and

Revenues estimated for 2014: $11,974,802.

The $424,956 shortfall is expected to be absorbed by fund balances, with the exception of the General Operating Fund, resulting in the .19 mills tax increase.

Here is the 2014 Operating Funds breakdown by expenses and revenues:

General: $6,671,456, expenses; $6,671,700, revenue

Fire: $327,102, expenses; $366,202, revenue

Library: $81,900, expenses; $78,200, revenue

Water: $1,514,300, expenses; $1,402,400, revenue

Sewer: $1,580,400, expenses; $1,352,500, revenue

Refuse and Recycling: $1,699,200, expenses; $1,637,200, revenue

Debt: $163,700, expenses; $163,700, revenue

Highway: $361,700, expenses; $302,900, revenues

Here is the total 2014 Operating Funds:

$12,399,758, expenses; $11,974,802, revenue

During Soriano's 20-minute presentation at the Dec. 19 meeting, he emphasized, as he did in his 23-page budget report, the township property tax rate hike is because of staffing approved in the 2013 budget. A police officer staff position was restored. Two public works employees were hired, but did not restore that department's roster.

"The budget was really predicated on last year's budget," Soriano said.

Soriano has called the 2014 budget a "status-quo" budget or "preserving existing services with no increase in staffing and with appropriate capital expenses."

The 2014 township tax increase does not include new hires in the public works and police departments requested by Salisbury Township Police Chief Allen W. Stiles and Public Works Director John Andreas.

Soriano has been reluctant to balance the budget by using money from the township fund balance, which has gone from approximately $7 million in 2007 - 2008 to $2 million in 2013.

"It was a tax stabilization fund, rather than raising revenue," Soriano said.

"The decision was made this year to balance the budget through revenue with real estate revenue," Soriano said.

Commissioners didn't discuss the budget at the Dec. 19 meeting.

However, commissioners held 2014 budget deliberations, each of which lasted several hours, at meetings and workshops Oct. 10 and 24 and Nov. 7, 14 and 21.

Soriano was commended by commissioners for his 2014 budget message.

"I was going through this, which is really excellent," Commissioner Debra Brinton said of Soriano's presentation, which included numerous graphics, graphs and pie charts.

"It's a great report," commissioner Vice President Robert Martucci, Jr. said.

Martucci made the motion, seconded by Brinton, to bring the motion for the 2014 budget to a vote.

Martucci made the motion, seconded by Commissioner Joanne Ackerman, to bring the budget and tax rate ordinance up for a vote.

In his presentation, Soriano noted township property owners, on average, pay $334.80 in township taxes; $787.63 in Lehigh County taxes, and $3,516.33 in Salisbury Township School District taxes.

Township commissioners next meet 7 p.m. Jan. 6, 2014, for a special reorganization meeting for the election of officers and appointments to township boards.