Emmaus council approves first reading of 2026 budget, adopts tax levy and rate ordinances

Emmaus Borough Council on Dec. 1 approved the first reading of the borough's proposed 2026 budget, voted to place new millages for library and debt service on residents' tax bills for transparency, and passed ordinances updating sewer and water billing rules.

Shane, the borough manager, told council the proposal includes a 0.2‑mill increase in the general fund — "It's a total of 0.2 mill increase, which is, right around 1.9% in the general fund." He said that increase would amount to roughly $40 a year for a homeowner with a $200,000 assessment. Shane emphasized that other levies are not increasing, saying: "There is no fire tax increase. There's no street lighting tax increase. There's no special roads fund tax increase. There's no sewer rate increase. There is no refuse rate increase." The council also carved out two new millages — a library tax of 0.1794 mills and a debt service tax of 1.5853 mills — which Shane said are intended to increase transparency without raising overall millage.

Why it matters: the package blends a small property‑tax change with higher water fees and new, separated line items on the tax bill so residents can more clearly see what they are paying for libraries and debt service. Shane said the borough aims to balance rising operational costs (insurance, electricity, labor) and planned capital purchases while limiting the direct tax burden.

Key budget details and votes - General fund: proposed 0.2‑mill increase (about a 1.9% rise in the general fund), producing an estimated $40 annual increase for a $200,000 house, according to Shane. - Library and debt service: council created separate millages (library 0.1794 mills; debt service 1.5853 mills) by reallocating existing general‑fund millage, described as revenue‑neutral in aggregate. - Capital and debt: the budget lists a $1.4 million purchase for a fire apparatus to be financed by a loan; debt service total was listed in the presentation as approximately $1,389,000 and includes this purchase and other bond payments.

Water and sewer rates Shane said sewer rates will remain unchanged for 2026 because the Lehigh County Authority delayed a major project and borough modeling shows no immediate need to raise sewer fees. By contrast, water rates are expected to increase: engineers' models and PFAS‑treatment costs drove a multi‑year projection that includes larger increases in 2026–2027.

Council approved specific fee changes in the presentation that will be reflected in ordinance language: the quarterly base meter fee would rise from $20 to $26, the quarterly capital infrastructure fee from $20 to $23, the multi‑user quarter‑fee from $12 to $14, and the commodity flow rate from $3.35 per 1,000 gallons to $3.63. Shane said the average household (four people, ~15,000 gallons per quarter) would see the water increase average about $17.40 per quarter (about $69.60 per year). He gave a combined estimate that the total average homeowner cost across taxes and utilities would rise by about $92 annually (about a 2.7% increase).

Votes at a glance - Ordinance 12‑85 (2026 tax levy, establishing general, fire, special roads, streetlight, new library, and debt service millages): motion by Councilman Dufresne, seconded by Councilman Ladenburg; roll call votes recorded as 'Aye' from Councilwoman Watt, Councilman Anders, Councilman Ladenburg, Councilman Dufresne, Councilman Brown and Councilman Balliet. (First reading approved.) - Ordinance 12‑86 (amending Chapter 18 — sewer rates): motion by Councilman Dufresne, seconded by Councilman Leibnberg; roll call recorded 'Aye' votes by multiple council members (Watt, Anders, Leibnberg, Dufresne, Brown, Balliett). (Approved.) - Ordinance 12‑87 (amending Chapter 26 — water rate schedule and billing/collection procedures): motion by Councilman Dufresne, seconded by Councilman Anders; roll call recorded 'Aye' votes by council members listed during the vote (Watt, Anders, Lisonbee, Dufresne, Brown, Valiant). (Approved.) - Budget approval/advertising: Councilman Dufresne moved to approve the 2026 proposed budget and authorize advertising of the final proposed budget; motion seconded by Councilman Ladenburg and approved by voice vote. The borough must post the budget publicly for 10 days following the first reading before considering adoption; tentative adoption was scheduled for Dec. 15, the next regularly scheduled meeting. - Other fiscal actions: Resolution 2025‑35 (bill list) authorizing payment of $1,144,511.46 (bills, payroll, payroll taxes) was approved by motion.

Other decisions and announcements - Appointment: Jennifer Wetzel was approved to the joint environmental advisory council (term to expire March 7). - Escrow/reviews: council reviewed escrow release requests for 300 Furnace St. (Ironworks) and a Kaye Builders security reduction for Fields at Indian Creek; motions to review and proceed were approved. - Borough manager actions: Shane reported the borough locked a four‑year electricity contract with IGS at 9.86¢/kWh to stabilize costs and announced the hire of Sarah Heyman as an advanced EMT. He also noted the borough was nominated for a Lehigh Valley "community of distinction" award.

What remains next The budget will be posted publicly for the statutorily required 10 days after first reading; council expects to consider final adoption at its Dec. 15 meeting. Several cost and revenue assumptions — notably long‑term PFAS operating costs and exact PFAS media replacement costs — will be refined as the system becomes operational.

Sources: Presentation and roll call votes recorded during the Emmaus Borough Council meeting, Dec. 1, 2025.