The Ridgefield Board of Finance has signed off on a tax and spending plan to send to residents in a referendum.  The $40.8 million municipal budget and $101.6 million for the Board of Ed will be discussed during the annual town meeting on May 2.  Residents could then sent it to a referendum on May 10th.  The overall budget is a .77 percent increase over the current year.  The Board of Finance voted to use $1.55 million of the town’s fund balance to offset tax increases.  Ridgefield is looking to add employees in the building and highway departments, as well as a new part time recycling coordinator.  Ridgefield school officials say nearly 80 percent of their budget is for salaries and employee benefits.  There's also a 19 percent increase in special education outplacement and tuition costs.