Operating Funds
Property Taxes
New Jersey State Law mandates that municipalities allocate a minimum amount of funding for the operation of their public library. The formula is called one-third mill (millage) and means that the municipal library receives 33 cents for every $1,000 of assessed property value in the municipality.
Since property values in New Jersey vary widely by municipality, this means that one-third mill funding is not equitable, and is not based on how much it actually costs to operate the public library. Some libraries are able to operate with this so-called “minimum funding,” while other municipalities must allocate additional funds for the operation of their public library.
As of 2024, Westfield Memorial Library receives only minimum funding for the operation of the library, including the following expenses:
Personnel – Salaries and wages, various state-mandated pension funds, social security contributions, health insurance, worker’s comp insurance, and salary continuation.
Operations – Library materials (both print and digital, including books, audiobooks, TV/movies, magazines, newspapers, music, etc), programs and events, supplies (office and janitorial), professional development and staff training, marketing/outreach, telephone, postage/shipping, legal, payroll/bookkeeping services, and other professional services.
Building and Grounds – Utilities (electricity, gas, water, trash), service contracts (shared library services, cleaning, landscaping, elevator, HVAC, fire prevention, and miscellaneous), Internet, computer hardware and software, insurance, equipment purchase/repair, and facility maintenance and repairs.
Through careful budgeting, library administration endeavors to achieve a modest surplus each year, which can be used towards the library’s capital plan in successive years.
State Aid
New Jersey libraries that are funded at the 1/3 mill minimum receive State Aid in the amount of $1.50 per capita. These funds are awarded as a grant on an annual basis, and contingent upon the successful completion of an annual application and statistical survey. In FY24, the library received State Aid in the amount of $17,082. State Aid can be used to fund any operating costs, and is typically used to fund collections or minor repairs.
Gifts and Grant Awards
While most of the library’s operating costs are covered by state-mandated minimum funding, the library also receives contributions from The Friends of the Library, and any successful grant awards. These contributions vary on an annual basis. However, the Friends of the Library make several annual contributions including (but not limited to) funding of the library’s museum passes, special winter programs for children, and staffing assistance with the books-on-wheels delivery service.
Capital Funding
The library’s current 31,500 square foot building was constructed and opened in 1988. While the State of New Jersey sets operating funding requirements, there is currently no requirement or dedicated funding for the repair, improvement, or replacement of public library buildings in the State of New Jersey. The most common ways for libraries to fund capital improvements are designated capital funds from the municipality or other relevant taxing authority, or donations raised by the library or related 501c3 organization (like a friends group or foundation).
