JACKSON TWP — The township budget for 2019 will include a tax increase and a conditional millage increase.

At Thursday night's board of supervisors meeting, the township reinstated the Ten Dollar Per Capita Tax, which taxes $10 per resident over the age of 18. This tax was repealed a few years ago when revenues were higher, but the township determined a need to reinstate it for the upcoming year.

The budget proposes this reimplementation to build a reserve that guards against future real estate tax increases.

The budget also introduces the Flat Business Tax, which taxes $800 per business grossing more than $150,000. Some enterprises, such as manufacturers, nonprofits and financial institutions, are exempt from this tax.

Additionally, there will be a half mill tax for any property located within 780 feet of fire hydrants. For single-family homes, the tax will average $11 per household.

These tax increases are meant to build a reserve fund to guard against future tax increases.

The township will also carry over funds from 2018 to cover a gap in the 2019 budget due to the highway reserve fund.

With a total revenue of $5.182 million anticipated for 2019 and expenses totaling $5.538 million, Jackson Township's budget had a deficit.

The negative balance is due to highway reserve funds that were deferred until next year, according to Jackson manager Chris Rearick. This means reserve funds permitted for road repaving, construction and maintenance have been moved into the next budget.

The 2018 township budget left a budget balance of $1.249 million, which will be brought over to the 2019 budget for an anticipated end-of-2019 total of $1.126 million.

Rearick said the overall operating budget is balanced, despite the appearance of this negative number in the budget.