County budget brief

Essex County district budgets

Essex County has 23 latest-year UFB district rows, $3.7B in proposed operating budgets, and 147,133 UFB on-roll students. The county average NJDOE comparative cost is $21,916, with a range of $17,174 to $26,841. The operating-revenue model is mixed local/state.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

23UFB district rows

$3.7Bproposed operating budgets

147,133UFB on-roll students

$21,916mean NJDOE comparative cost

38% / 57%local / state operating revenue

What stands out

Cost rangeNewark City has the county's highest published comparative cost at $26,841.

Real movementNewark City has the largest first-to-latest real comparative-cost movement at +$2,718.

Current proposalLatest-file proposed operating budgets change +$62.4M versus revised/current rows; Belleville Town has the strongest proposal signal (Proposed comparative cost decrease, operating +$6.3M).

Funding modelOperating revenue is 38% local, 57% state, with 13% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Essex County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
One-time supportIs the budget using fund balance, reserve, or carryover support that needs a recurrence check?	3 of 23 county district rows have this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Essex Co Voc-TechFund-balance, reserve, and carryover source rows total $14.5M, 22% of proposed operating-budget scale.largest named row is Budgeted fund balance at $14.5M.Essex Co Ed Serv CommFund-balance, reserve, and carryover source rows total $2.9M, 28% of proposed operating-budget scale.largest named row is Budgeted fund balance at $2.9M.	Frame Budgeted fund-balance, reserve-withdrawal, and carryover source rows scaled to proposed operating budget.Pull Fund-balance appropriation notes, reserve withdrawal rows, board minutes, and audit or ACFR schedules.Check whether the source recurs, replaces aid or levy, bridges a one-year plan, or draws restricted reserves.	Do not call planned source rows audited cash stress or recurring operating revenue.	One-time brief Source map District index
Spending/category familyDo school-level allocations show up as a material budgeting model or comparison slice?	1 county district row out of 23 has this as the first-read lane.Primary route: Explain categories: Which spending or revenue family makes the budget look different?	East OrangeSchool-based budgeting: School-based budgeting moved -$42.6M since 2019-20.Federal grants changes -$17.8M in the latest file.State aid represents 93% of operating scale.	Frame Instruction, transportation, operations, school-based budgeting, and other category families before totals become the story.Pull Line-item budget, source-row proof sections, category atlas, proposal support, and local peer reports.Check whether the named family is current scale, a peer gap, real movement, a current proposal move, or outside-operating context.	Do not add nested source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Category atlas Source map District index
Outside-operating familyAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	6 of 23 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	City of Orange TwpCapital, facilities, and debt: Capital, facilities, and debt changes -$29.4M in the latest file.State aid represents 99% of operating scale.West Essex RegionalCapital, facilities, and debt: Capital, facilities, and debt changes -$7.2M in the latest file.Local taxes and local sources represents 92% of operating scale.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Current proposal changeWhat does the latest proposed budget column change right now?	1 county district row out of 23 has this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted?	Belleville TownOperating budget changes +$6.3M.published comparative-cost row changes -$2,677.largest revenue driver is State revenue (+$1.8M).largest use driver is Capital outlay (+$4.3M).	Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified.	Do not treat nominal proposal movement as an audited result or inflation-adjusted trend.	Proposal brief Reporting leads District index
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	6 of 23 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	West Orange TownState aid: State aid moved +$28.1M since 2019-20.Capital, facilities, and debt changes -$14.3M in the latest file.Local taxes and local sources represents 82% of operating scale.Essex Fells BoroState aid: State aid sits -25 pts vs county average.Instruction programs moved -$386,797 since 2019-20.Local taxes and local sources represents 92% of operating scale.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas
Fund balance/reserve familyIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	1 county district row out of 23 has this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Caldwell-West CaldwellFund balance and reserves: Fund balance and reserves moved +$10.8M since 2019-20.State aid sits -25 pts vs county average.Local taxes and local sources represents 89% of operating scale.	Frame Fund-balance, reserve, and carryover source-family rows beside recap balances, proposal movement, and recurrence checks.Pull Fund-balance appropriation notes, reserve withdrawal rows, recap schedules, board minutes, and audit or ACFR schedules.Check whether the fund-balance or reserve row is recurring support, a one-year bridge, restricted, or paired with close-year balances.	Do not call planned source-family rows audited cash stress, recurring revenue, or a structural deficit by themselves.	One-time brief Source map District index

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	10 county district rows have generated source-family signals.proposal move (6); real movement (4)	City of Orange TwpCapital, facilities, and debt changes -$29.4M in the latest file · Proposal moveSouth Orange-MaplewoodCapital, facilities, and debt moved +$18.0M since 2019-20 · Real movementWest Orange TownCapital, facilities, and debt changes -$14.3M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	14 county district rows have generated source-family signals.real movement (2); peer gap (6); current scale (6)	West Orange TownState aid moved +$28.1M since 2019-20 · Real movementBloomfield TwpState aid moved +$13.3M since 2019-20 · Real movementFairfield TwpState aid sits -25 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	19 county district rows have generated source-family signals.peer gap (3); current scale (16)	Irvington TownshipLocal taxes and local sources sits -59 pts vs county average · Peer gapEssex Co Voc-TechLocal taxes and local sources sits -49 pts vs county average · Peer gapEssex Co Ed Serv CommLocal taxes and local sources sits -43 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Source map
Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	3 county district rows have generated source-family signals.real movement (2); proposal move (1)	Caldwell-West CaldwellFund balance and reserves moved +$10.8M since 2019-20 · Real movementEssex Co Voc-TechFund balance and reserves moved +$6.9M since 2019-20 · Real movementNorth Caldwell BoroFund balance and reserves changes -$1.7M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Reserve and fund-balance rows are context signals, not recurring operating revenue.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	One-time brief Category atlas Current proposal Real movement Source map
Federal grantsWhich federal rows are large, concentrated, or fading after pandemic-era aid?	3 county district rows have generated source-family signals.proposal move (3)	East OrangeFederal grants changes -$17.8M in the latest file · Proposal moveEssex Co Voc-TechFederal grants changes -$8.3M in the latest file · Proposal moveCedar Grove TwpFederal grants changes -$2.6M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Federal rows are source-file grant lines and can sit outside the operating-budget story.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Source map
PreschoolIs preschool aid, carryover, instruction, or support service scale material?	2 county district rows have generated source-family signals.proposal move (1); peer gap (1)	Nutley TownPreschool changes +$4.8M in the latest file · Proposal moveBloomfield TwpPreschool sits -17 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Current proposal Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Essex ranges from $17,174 to $26,841 on NJDOE comparative cost, a $9,667 spread around a $21,916 county mean.	Newark City$26,841 · highest county costNutley Town$17,174 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	23 county rows have latest-file proposal comparisons; proposed operating budgets change +$62.4M versus revised/current rows.	Belleville Town+$6.3M · Proposed comparative cost decreaseNewark City+$27.8M · School-based budgeting	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 38% local and 57% state; weighted tax levy per UFB on-roll is $9,097.	West Essex Regional$26,506 · highest tax levy per UFB on-rollEssex Fells Boro91% · highest local operating shareCity of Orange Twp91% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is 13%; school-based budgeting share is 21%; outside-operating scale should be checked separately from recurring operating budget.	Newark City26% · largest charter/Renaissance transfer shareCity of Orange Twp52% · largest school-based budgeting shareIrvington Township14% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $21,916; the largest positive district movement is +$2,718 and the largest decline is -$2,975.	Newark City+$2,718 · largest first-to-latest real cost increaseEast Orange-$2,975 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 147,133; sent-placement and special-education planning-row scales can change a per-student read.	West Orange Town8% · largest sent-placement shareEssex Co Voc-Tech116% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	8 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $182.4M.	Essex Co Ed Serv Comm28% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Newark City100 · most indexed side-file rowsBloomfield Twp$1.8M · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Essex ranges from $17,174 to $26,841 on NJDOE comparative cost per pupil.	Newark City$26,841 · highest county cost Nutley Town$17,174 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $21,916; district movement should be checked in 2025 dollars.	Newark City+$2,718 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	23 county rows have latest-file proposal comparisons; proposed operating budgets change +$62.4M versus revised/current budget rows.	Belleville Town+$6.3M · Proposed comparative cost decrease Newark City+$27.8M · School-based budgeting	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 38% local and 57% state on an operating-budget-weighted basis.	Essex Fells Boro91% · highest local operating share City of Orange Twp91% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is 13%; school-based budgeting share is 21%.	Newark City26% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 147,133; placement and side-file rows can change per-student interpretation.	West Orange Town8% · largest sent-placement share Newark City100 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (22), Locally funded (15), One-time support (8).	Newark City$26,841 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Newark CityState-funded, Charter/Renaissance transfers, School-based budgeting, Placement load, One-time support, Side-file context	$26,841#1 county · #85 NJ	+$2,71811% since first loaded cost row	9% local / 84% statetax levy per UFB on-roll $2,466	General currenttransfers 26%; school-based 32%; special revenue scale 10%	UFB on-roll 58,361sent placements 7%; special education 14%; side rows 100
Essex Co Voc-TechOne-time support, Side-file context	$26,804#2 county · #87 NJ	+$2,1609% since first loaded cost row	31% local / 47% statetax levy per UFB on-roll $2,535	General currenttransfers 0%; school-based n/a; special revenue scale 5%	UFB on-roll 2,209sent placements 0%; special education 116%; side rows 27
Essex Fells BoroLocally funded, Side-file context	$25,538#3 county · #119 NJ	+$4782% since first loaded cost row	91% local / 6% statetax levy per UFB on-roll $24,428	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 248sent placements 1%; special education 10%; side rows 27
West Essex RegionalLocally funded	$24,565#4 county · #152 NJ	+$13<1% since first loaded cost row	91% local / 7% statetax levy per UFB on-roll $26,506	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 1,647sent placements 3%; special education 16%; side rows 24
West Orange TownLocally funded, Placement load, Side-file context	$24,113#5 county · #172 NJ	-$1,712-7% since first loaded cost row	80% local / 18% statetax levy per UFB on-roll $22,931	General currenttransfers <1%; school-based n/a; special revenue scale 8%	UFB on-roll 6,952sent placements 8%; special education 18%; side rows 31
North Caldwell BoroLocally funded, Side-file context	$23,313#6 county · #210 NJ	-$913-4% since first loaded cost row	89% local / 6% statetax levy per UFB on-roll $22,216	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 713sent placements 2%; special education 17%; side rows 41
City of Orange TwpState-funded, School-based budgeting, Side-file context	$23,272#7 county · #212 NJ	+$1,4647% since first loaded cost row	9% local / 91% statetax levy per UFB on-roll $2,138	School-basedtransfers 4%; school-based 52%; special revenue scale 12%	UFB on-roll 6,092sent placements 4%; special education 12%; side rows 51
Roseland BoroLocally funded, One-time support, Side-file context	$22,894#8 county · #237 NJ	+$1,5297% since first loaded cost row	85% local / 7% statetax levy per UFB on-roll $21,402	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 450sent placements <1%; special education 14%; side rows 30
Millburn TwpLocally funded, Side-file context	$22,370#9 county · #260 NJ	-$291-1% since first loaded cost row	90% local / 7% statetax levy per UFB on-roll $22,097	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 4,532sent placements 1%; special education 12%; side rows 51
Cedar Grove TwpLocally funded, Side-file context	$22,067#10 county · #279 NJ	+$6933% since first loaded cost row	88% local / 7% statetax levy per UFB on-roll $20,965	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 1,589sent placements 2%; special education 13%; side rows 30
Montclair TownLocally funded, Side-file context	$21,799#11 county · #300 NJ	+$2831% since first loaded cost row	89% local / 8% statetax levy per UFB on-roll $21,811	General currenttransfers <1%; school-based n/a; special revenue scale 7%	UFB on-roll 6,265sent placements 1%; special education 17%; side rows 56
South Orange-MaplewoodLocally funded, Placement load, One-time support, Outside-operating scale, Side-file context	$21,798#12 county · #301 NJ	+$1,89810% since first loaded cost row	84% local / 8% statetax levy per UFB on-roll $21,133	General currenttransfers <1%; school-based n/a; special revenue scale 7%	UFB on-roll 6,709sent placements 6%; special education 16%; side rows 52
Glen Ridge BoroLocally funded, One-time support, Side-file context	$21,607#13 county · #318 NJ	+$1,5348% since first loaded cost row	85% local / 6% statetax levy per UFB on-roll $20,158	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 1,754sent placements 2%; special education 15%; side rows 30
Caldwell-West CaldwellLocally funded, Outside-operating scale, Side-file context	$21,077#14 county · #351 NJ	+$3031% since first loaded cost row	86% local / 6% statetax levy per UFB on-roll $21,235	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 2,497sent placements 2%; special education 14%; side rows 37
East OrangeState-funded, Charter/Renaissance transfers, School-based budgeting, Placement load, Side-file context	$20,415#15 county · #394 NJ	-$2,975-13% since first loaded cost row	17% local / 82% statetax levy per UFB on-roll $3,633	School-basedtransfers 14%; school-based 43%; special revenue scale 14%	UFB on-roll 10,816sent placements 6%; special education 14%; side rows 45
Fairfield TwpLocally funded, One-time support, Outside-operating scale, Side-file context	$20,197#16 county · #418 NJ	-$1,832-8% since first loaded cost row	84% local / 5% statetax levy per UFB on-roll $20,629	General currenttransfers 1%; school-based n/a; special revenue scale 2%	UFB on-roll 741sent placements 1%; special education 11%; side rows 27
Irvington TownshipState-funded, Charter/Renaissance transfers, School-based budgeting, Placement load, One-time support, Side-file context	$20,130#17 county · #420 NJ	-$2,048-9% since first loaded cost row	8% local / 78% statetax levy per UFB on-roll $1,737	School-basedtransfers 14%; school-based 42%; special revenue scale 14%	UFB on-roll 10,054sent placements 6%; special education 9%; side rows 65
Livingston TwpLocally funded, Side-file context	$19,456#18 county · #459 NJ	-$1,859-9% since first loaded cost row	88% local / 7% statetax levy per UFB on-roll $19,591	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 6,557sent placements 1%; special education 13%; side rows 58
Bloomfield TwpSide-file context	$19,293#19 county · #466 NJ	+$1431% since first loaded cost row	60% local / 37% statetax levy per UFB on-roll $12,701	General currenttransfers 1%; school-based n/a; special revenue scale 3%	UFB on-roll 6,540sent placements 1%; special education 15%; side rows 45
Belleville TownSide-file context	$18,971#20 county · #486 NJ	+$1,80811% since first loaded cost row	41% local / 56% statetax levy per UFB on-roll $8,612	General currenttransfers 2%; school-based n/a; special revenue scale 10%	UFB on-roll 5,766sent placements 1%; special education 14%; side rows 59
Verona BoroLocally funded, Outside-operating scale, Side-file context	$18,464#21 county · #514 NJ	-$12>-1% since first loaded cost row	89% local / 9% statetax levy per UFB on-roll $18,113	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 2,206sent placements 2%; special education 16%; side rows 30
Nutley TownLocally funded, Side-file context	$17,174#22 county · #544 NJ	-$1,778-9% since first loaded cost row	82% local / 18% statetax levy per UFB on-roll $15,431	General currenttransfers <1%; school-based n/a; special revenue scale 9%	UFB on-roll 4,354sent placements 1%; special education 19%; side rows 37
Essex Co Ed Serv CommOne-time support, Outside-operating scale, Side-file context	n/an/a	n/an/a since first loaded cost row	72% local / n/a statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale 12%	UFB on-roll 81sent placements 0%; special education 20%; side rows 43

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.