KNOX — With a generous boost from its savings, the town’s proposed $2.2 million budget carries over many of the same appropriations as last year while remaining under the state limit on tax-levy increases.

While the spending plan cuts back in some areas, the net costs are mainly driven by workers’ compensation and health-insurance projections, and a 25-cent-per-hour raise for workers in the highway department.

The total tax levy controlled by the town board is allowed under state-set limits to increase by as much as 3.2 percent in 2015 when accounting for the $3,293 left unlevied in the 2014 budget. To go over the cap would require approval of four of the five board members.

The preliminary 2015 spending plan before the board would raise the levy by 3.14 percent — under the state cap. With an allowable cap this year of 2.98 percent, the 2014 budget raised the levy by 1.7 percent.

If the 2015 plan is adopted, the tax rate for town government would be $1.98 per $1,000 of assessed property value, a 1.03-percent increase over the 2014 rate. It would be 63 cents for the lighting district, $2.07 for the Knox Fire District, and $1.46 for the Berne Fire District.

The $2.2 million budget includes $1.13 million for the highway department and $780,500 for the rest of town government. Remaining appropriations are for the Berne and Knox fire districts and the Knox Lighting District.

The town board controls the levy for the lighting district which, for the first time in several years, would raise taxes — amounting to a total of $200, or 8.3 percent, more for users to pay. Supervisor Michael Hammond said the spikes in electricity rates have made the balance of funds in the lighting-district budget uncomfortable.

“In those special districts, if we go through what happened this last year and I don’t have enough funds to be able to pay, I’ve got to come up with another source of revenue and I don’t want to get into a borrowing situation,” Hammond told The Enterprise.

The lighting district uses a $1,000 transfer from the general fund, adding to the $2,600 already expected in taxes and $600 from its fund balance. This covers the cost incurred by lights in the town park that are part of the district, according to Hammond.

The levies for the Berne and Knox fire districts are controlled separately, by elected fire commissioners, so those districts are not part of the calculation for the town’s allowable levy increase. Berne’s district is keeping its levy for Knox residents flat and Knox’s district is increasing its levy by 1.48 percent.

The 2015 plan represents a 5.3 percent increase in budgeted spending over the 2014 budget. Much of the extra revenue would come from 13.6 percent more from the town’s fund balance, which contributes $664,773 in total for the general fund, the highway department, and the lighting district.

Coming into the $780,500 general fund, the budget anticipates the same $330,000 sales-tax distribution from the county and $57,725 in local property taxes, a $3,000 increase.

Money paid to the town for use of the cellular tower off of Street Road has increased in the budget from $32,000 to $36,000, Hammond said, based on new equipment installed on the tower.

An additional $92,588 is anticipated from state sources, $5,500 from fines and forfeited bail, and $3,900 from licenses and permits, such as those for trailer parks, buildings, and dogs. Fees paid to town departments are budgeted for $1,550.

The highway’s $1.13 million budget gets most of its revenue from $440,000 in sales tax from the county, $421,050 from its fund balance, $208,800 from property taxes, and $60,000 in aid from the state for road work.

For budgeted spending, little has changed, with the general fund getting about $5,200 less and the highway fund getting $21,400 more. Most budget lines are remaining the same as last year.

The contractual expenses for the town clerk are $2,000 higher than the $500 of 2014. This reflects the routine costs of software and postage, said Hammond, which weren’t in previous budgets.

“What we have traditionally been doing is, close to the end of the year, making transfers, and we’re going to try to get away from making those transfers,” Hammond said of the town clerk’s contractual expenses.

Allocations for libraries and ambulance services inched up as they’ve requested more, projecting higher costs, Hammond said.

Without a library in town, Knox pays nearby Berne and Altamont libraries for use by its residents. The libraries will each get an additional $400 appropriation, with Berne’s library at $3,500 and Altamont’s at $7,400.

The highway superintendent salary, raised by 3 percent in 2014, was bumped up by 0.9 percent, to $55,878. That reflects a 25-cent-per-hour raise that was also given to highway workers and caused the line item for the transfer station to increase slightly, according to Hammond.

The highway workers, who typically negotiate as a bargaining unit in other municipalities, voluntarily dissolved their union two years ago, said Hammond.

Hammond’s salary, unchanged in the last two years, is the same $16,672 for 2015. The rest of the town board will get the same $15,300 as in previous years.

Much of the trimming from the general fund was with an $8,000 decrease for buildings, to $39,000 — since the Saddlemire Homestead that acts as a repository and museum for town history was painted this year, from chipped yellow to bright white.

An anticipated $3,500 decrease in contributions toward state retirement insurance in the general fund, Hammond said, more accurately reflects the town’s bills in the recent past.

The town board will vote on adopting the budget as final on Nov. 5 and a public hearing is scheduled for 7:45 p.m. before the board’s regular meeting. The full preliminary budget is available on the town’s website at knoxny.org.