Emmaus Council approves 2026 tax levy, water/sewer rates and several ordinances in second readings
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Summary
At its Dec. 15 meeting the Emmaus Borough Council passed five ordinances (12-83 through 12-87) and four financial resolutions, including the 2026 tax levy (10.6456 mills) and an updated fee schedule; all motions passed by roll call.
Emmaus Borough Council on Dec. 15 approved a slate of ordinances and financial resolutions for the 2026 fiscal year, including the borough’s tax levy, water and sewer rates, and an updated fee schedule.
The council adopted Ordinance 12-83, adding a residential disabled parking sign in front of 523 Broad Street and removing one in front of 136 North 4th Street. The council also passed Ordinance 12-84, which adds parking restrictions on Franklin Street near 303 Franklin Street.
Council members approved Ordinance 12-85, levying borough taxes for 2026 at a combined rate of 10.6456 mills, described in the ordinance as a “revenue neutral levy based on the 2013 Lehigh County tax reassessment.” The ordinance's fund split included a general fund tax of 6.9268 mills, a fire fund tax of 1.4751 mills, a special roads fund tax of 0.32 mills, a street fund tax of 0.159 mills, a new library tax of 0.1794 mills and a new debt service tax of 1.5853 mills. Council conducted a roll-call vote and the measure passed unanimously.
Ordinance 12-86 (2026 sewer and sewage disposal rates) and Ordinance 12-87 (2026 water rate schedule and billing and collection procedures) also passed on second reading after council members confirmed those items had been explained at the Dec. 1 meeting and linked on the borough website.
On the financial side, council adopted Resolution 2025-37 (the 2026 budget appropriation), Resolution 2025-38 (refuse collection and compost site assessment fees for calendar year 2026), Resolution 2025-39 (the 2026 fee schedule, including an increase in the recreation fee for new development from $1,000 to $2,000 per unit), and Resolution 2025-40 authorizing payment of the Dec. 15 bill list. The bill list was presented as $1,810,007.57, with payroll number 252 at $107,685.05 and payroll taxes of $66,263.26 for total payments of $2,083,955.88; council approved the payments by voice vote.
Each ordinance and resolution passed following motions and roll‑call votes recorded in the meeting minutes. Where detailed explanations were requested, council members were directed to the Dec. 1 meeting recording and posted materials for background and line‑item detail.
The council did not table or postpone any of the listed measures; all were adopted as presented and will take effect according to the ordinances’ and resolutions’ stated timelines.

