Transcript

Event transcript
Well. 00:00:00
Department directors. 00:00:01
Who joined us tonight? 00:00:02
I want to and also representatives from Ellers and associates that will be talking with us in a few minutes about. 00:00:04
Financing. 00:00:11
And the financing opportunities? 00:00:12
For Dodge County and what the impact would be. 00:00:14
If we were to pursue such a thing in the future, but before we go the go to their presentation, I wanted to give a brief overview 00:00:16
of some of the material that was distributed. 00:00:22
Via e-mail to your emails on Saturday morning. 00:00:27
So first and foremost, just to confirm with everyone, we. 00:00:32
We have a before you and what you received last week is a balanced budget. 00:00:35
We have about $71.9 million in overall budget for general fund. 00:00:40
Fund 100. 00:00:46
And then all funds you'll notice down a little further down below 183,000,000. 00:00:48
$782,824. 00:00:53
The adjusted number there is meant to show operational costs when we take out. 00:00:57
Transfers between funds because that inflates the number and when we take out internal service. 00:01:01
Costs. 00:01:07
Because that also inflates, inflates the net. 00:01:07
Amount. 00:01:10
And then overall property tax? 00:01:12
At UH. 00:01:14
37.1. 00:01:15
Million. 00:01:16
For 2026. 00:01:18
I have some. 00:01:21
Some information that is interesting that I would love to work have more interactive a discussion on, but we'll do that near the. 00:01:22
Latter end of the meeting. 00:01:29
But comparison for Dodge County versus the other 71 counties in the state of. 00:01:30
Wisconsin. 00:01:36
So this is just we, we talked about this previously, but a reminder there, we have two lines. 00:01:37
Demonstrating for US operating and capital expenses specifically. 00:01:42
The blue one. 00:01:47
Is actual. 00:01:48
In actual dollars and the orange is when we take. 00:01:49
This year's dollars. 00:01:53
2025. 00:01:54
And review or. 00:01:55
25 and 26, but go backward. 00:01:57
And look at OK. 00:01:59
Purchasing power of dollars today. 00:02:01
And equivalent value today. 00:02:03
In 2012. 00:02:06
2017 What would that look like? 00:02:07
And when you do that? 00:02:09
You can see that the. 00:02:11
The increase is much less dramatic than it might sound when we look at. 00:02:12
Dollar for dollar actuals. 00:02:19
In in 2025 looking back. 00:02:20
Like we have with the blue line. 00:02:24
If that makes sense. 00:02:26
Property tax over time. 00:02:28
In the same form, so taking the number this year and then projecting that backward to look at what our costs were like over the 00:02:30
last 10 years. 00:02:34
Excuse me? 00:02:38
We have actually reduced overtime. 00:02:39
What we are spending out of our. 00:02:43
Residents pockets are businesses coffers. 00:02:47
On property taxes or on property tax funded services in Dodge County. 00:02:50
That has gone down. 00:02:55
So. 00:02:56
I'll show. 00:02:57
Some more direct. 00:02:58
Detail those numbers. 00:03:00
In a coming slide. 00:03:02
But then we also look at median homeowner property tax. Now the slides you received on Saturday, there was a bit of a. 00:03:04
An error or something that would be confusing, it said. I think median homeowner $300,000. 00:03:11
Property tax. 00:03:17
So a median home of 300,000 but we've. 00:03:19
Assessed or taken a look at the median home. 00:03:21
Across time. 00:03:24
But you can see there too the median homeowner. 00:03:26
Overtime has been paying. 00:03:29
Less. 00:03:30
Per $1000 or overall? Excuse me? 00:03:31
Property tax dollars. 00:03:34
When we look at revenues historically. 00:03:37
Dodge County. 00:03:40
Has. 00:03:41
Really. You'll see there. 00:03:42
Four major revenues, the blue line or the blue? 00:03:44
Chunk of the bar is our property taxes. 00:03:47
The yellow chunk of the bar sales tax. 00:03:50
Light green is charges for service and. 00:03:53
Dark green is. 00:03:55
You'll notice that the blue line or the blue bar. 00:03:57
Doesn't change much. 00:04:00
Over time. 00:04:02
And that's because as we look at what we're charging. 00:04:03
In property tax. 00:04:07
It's remained fairly consistent. 00:04:09
It has gone up. What you don't have here is an adjusted version, but I've looked at that and that. 00:04:11
Shows that. 00:04:18
That amount even more closely aligning or even. 00:04:19
As we mentioned in the other slides going down but the. 00:04:22
You'll see sales tax as well has increased slightly. 00:04:25
But the significant change? 00:04:28
Overtime has been charges for service. 00:04:30
So as we have grown as an organization or as we've maybe not even grown as an organization, probably better to say as we have. 00:04:33
Every year, year by year. 00:04:41
We go through this process and we look to reduce or keep the same or as. 00:04:43
As reined in as possible our property taxes. 00:04:49
We've looked to other. 00:04:52
Other things for covering. 00:04:53
Covering costs and that's charges for service now in there of course is also Clearview. 00:04:56
Which funds its whole operation through its charges for service. But other things have increased as well in terms of charges for 00:05:01
service. That's how that's the big. 00:05:06
Significant change. 00:05:11
That has helped us. 00:05:12
To survive and navigate. 00:05:14
With a fairly consistent property tax amount. 00:05:16
Overtime. 00:05:19
Also, you'll see grants have gone up, but not significantly. In fact, they've dropped a little bit in the last. 00:05:20
Well, for 2026 we project. 00:05:26
What's important here to note is. 00:05:29
If we thought about. 00:05:31
Cutting a service. 00:05:33
See where the revenues are for services. 00:05:36
And how much of a percent of our budget they are. 00:05:38
It would be. 00:05:41
Ill advised. 00:05:42
To look at ways to reduce a service. 00:05:43
For our residents. 00:05:46
Because that's that's a significant percentage of our overall bucket. 00:05:48
And I'll share that in another image here in a second. Here's the adjusted of that same. 00:05:52
That same bar chart. 00:05:55
But now it's. 00:05:58
Disregard the the text that's a little bit off, but the table itself. 00:05:59
You can see that change. So when we factor in the consumer price index changes over the last 10 years. 00:06:03
We've actually reduced our property tax by 5.7, almost 5.8. 00:06:10
$1,000,000. 00:06:14
In terms of the actual value. 00:06:15
Of what we're paying in tax and what that can do in terms of funding services. 00:06:18
So this is. 00:06:25
What I was thinking of where I'd show it a little bit better, this is just looking at the percentage change. 00:06:27
Or excuse me, not the percentage, change the percent of. 00:06:32
The revenue, the. 00:06:36
Whole bucket of revenues. 00:06:37
Each year for these four major revenues, and again blue is property tax, yellow as sales taxed, green is charges for service. 00:06:38
Dark green is grants. 00:06:44
And you'll see that. 00:06:46
Overtime looking even now to 2026. 00:06:47
Property tax. 00:06:51
Is. 00:06:52
22.5%. 00:06:53
Of the overall. 00:06:55
Portion or that's the piece of the pie, 22.5% of all of our revenues are comprised by property tax, nearly 50%. 00:06:57
Comprised of. 00:07:05
Service charges. 00:07:07
6.2%. 00:07:08
Being then the sales tax in the 14.1% are grants, which is noted as I mentioned down from the last few years. 00:07:09
Things have been reduced. That's not a change in. 00:07:17
What we? 00:07:20
What we've been doing just a change in what dollars are available for us. A significant contributor to that higher, higher line in 00:07:21
and increase from 2021 to 2023 is ARPA dollars as well. 00:07:27
So with that. 00:07:33
Factored out, it's probably a much more. 00:07:35
Consistent or. 00:07:38
Flatline. 00:07:39
So I like this slide and it was the concept was provided to me. 00:07:42
Many, many months ago by our finance director. So I wanted to, Mr. Chair, if it's all right, light up his microphone. 00:07:48
And allow. 00:07:54
Mr. Tilda Share. 00:07:56
Kind of the the point of this slide. 00:07:58
OK. 00:08:15
Nope. 00:08:16
How about tapping it now? 00:08:18
Nope. Maybe. Maybe you can just. 00:08:20
Yeah, I was gonna say, maybe you could just do that. 00:08:26
Nope, it's Bill. 00:08:30
Oh, there we go. 00:08:32
They're not swung the right way. 00:08:33
That's OK, you still got some steps in. 00:08:35
Back and back again. 00:08:38
So this slide basically. 00:08:40
Represents philosophies or approaches to budgeting. Obviously no one will like the. 00:08:43
Below budget, right where? 00:08:49
If you were to. 00:08:52
Think of your revenues versus expenses. You're spending more than you. 00:08:53
Then you bring in. 00:08:58
Right where you're underwater. 00:08:59
Oftentimes in government we talk about a balanced budget. 00:09:02
And oftentimes if we just match expenses to revenues? 00:09:05
We're treading water. 00:09:11
We're really not planning for the future. 00:09:12
So oftentimes in. 00:09:18
Good governance. 00:09:21
You'll see. 00:09:22
Departments and so forth basically. 00:09:24
Over. 00:09:28
Overestimating expenses under estimating revenues. 00:09:29
Gives a bit of a cushion. 00:09:33
And allows us to. 00:09:36
Bring in fund balance and so it's just above budget. 00:09:38
But where? 00:09:43
The obvious. 00:09:45
Thing here that we're just staying afloat in that example. 00:09:46
But the obvious thing that we're really trying to do. 00:09:49
Is we're trying to. 00:09:52
Get up on our skis. 00:09:53
And we're really trying to make sure that we're we're planning for the future. 00:09:55
And so oftentimes, it won't just be your operational expenses. 00:09:59
Balanced against your operational revenues, but you'll. 00:10:04
Be trying to. 00:10:08
Basically. 00:10:10
Plan for the future you're trying to. 00:10:13
To to get up on the skis. 00:10:15
What I like about this image? 00:10:18
Is. 00:10:20
To think about. 00:10:22
Who's driving the boat? 00:10:23
And whose? 00:10:25
The water skier. 00:10:26
And. 00:10:28
Generally speaking as staff. 00:10:29
Were were were the ones? 00:10:31
Trying to perform were the skiers. 00:10:34
As a board and as government. 00:10:37
You have the opportunity to. 00:10:40
To drive the policies. 00:10:42
That that help us to. 00:10:45
To move forward or not? 00:10:47
And so. 00:10:49
That. 00:10:50
That's what I like about this image. 00:10:51
It was shared with me at one point in time and so I've. 00:10:53
I've used it. 00:10:57
And so anyways, does that cover what you want in Cameron? 00:10:58
It does. Thank you. 00:11:02
So and. 00:11:03
Enjoy the picture because I'm probably going to share it every year. 00:11:05
To a degree and I would say. 00:11:09
With what I want to share next. 00:11:10
Before we even get to the next slide. 00:11:13
We are really in a lot of ways right now. 00:11:16
As your administrator, I would share with you. 00:11:19
We have been balanced and as costs increased to go up. 00:11:22
We are. 00:11:27
We're utilizing the. 00:11:28
The resources that are there in the in the third stick figure. 00:11:31
With a life jacket floating just above the water. 00:11:34
You're above budget with fund reserves. 00:11:37
So for years we've whittled down fund reserves. 00:11:40
For various things. 00:11:44
But we've. 00:11:46
Been very conservative in our estimates, so we. 00:11:48
At the end of the year, even though we plan for and whittle down those fund reserves for operations or expect to when we budget. 00:11:51
We've we've been all right. 00:11:58
But as costs increase. 00:12:00
We have to. 00:12:02
Not only review and and. 00:12:03
Remove or eliminate certain things, but we also have to be a little more. 00:12:05
Aggressive with some of our cost estimates, so. 00:12:10
We're not necessarily eroding fund balance. 00:12:14
There's some things we'll talk about with fund balance in a little bit, but we are. 00:12:18
This year's budget in order to balance. 00:12:22
We're looking at. 00:12:24
The last three years of. 00:12:26
Revenues and expenses when we make our projections. 00:12:28
But we're. 00:12:32
We're upping that a little bit from where our typical conservative numbers would be just because. 00:12:33
We know that. 00:12:39
With our. 00:12:40
Conservative estimates and operations we've had in the past, it wouldn't work. 00:12:41
So. 00:12:44
Let me just share with you. 00:12:46
In case you. 00:12:47
You may recall from our discussion on. 00:12:48
Or the e-mail. Excuse me on Saturday. 00:12:51
But one of the sections is called Balancing the Budget and Closing Funding gap. 00:12:54
So in this section of the very. 00:12:58
Lengthy e-mail. 00:13:01
Thank you to all those that read it. 00:13:02
In that section, we're talking about in a bulleted list. 00:13:05
The revenues that we've estimated higher than we typically do. 00:13:09
Still within the realm of something that is possible and. 00:13:12
I think pretty safe to expect. 00:13:16
But much more than. 00:13:19
We've relied on those. 00:13:21
On those projected revenues, much more than we have in the past. 00:13:23
In order to make things work. 00:13:26
With the budget that is before you and this. 00:13:28
Excludes the. 00:13:30
The capital improvement plan items that we're going to. 00:13:32
Talk about tonight as well. 00:13:35
So one example of that is federal corrections revenue. 00:13:37
We've increased the. 00:13:41
The anticipated revenue. 00:13:42
In the budget by $212,000. 00:13:44
We expect to get that. 00:13:48
But we're leaving. We're sticking our neck out a little bit farther. 00:13:49
To make that work right. 00:13:53
We've estimated an increase of $500,000. 00:13:54
In the WIMCR Wisconsin. 00:13:58
MCR revenue this winter payment. 00:14:01
That fits within the trend. 00:14:04
But it is again. 00:14:06
We're we're not saying. 00:14:08
A real low number anymore where? 00:14:10
We're estimating. 00:14:12
With what we think will be the actual number, but if it's lower. 00:14:13
We've put ourselves out a little bit. 00:14:16
With some risk. 00:14:18
There's also a rolling surplus that we will be applying, so the fund balance in Fund 200 for Human Services and health. 00:14:21
From now on, we'll make sure we maintain a minimum balance in that fund. 00:14:27
If possible. 00:14:31
We won't take money from that fund for any. 00:14:33
For any purpose and put toward operations. 00:14:35
Any if they're below that minimum balance. 00:14:38
So if they have less than that, we'll keep. 00:14:41
Going and trying to fill it with reimbursements that we get from the state, but once they reach that minimum balance, we're 00:14:43
skimming everything off the top and applying that to their operations to reduce the amount of property tax that we have to 00:14:48
allocate to Human Services and health. 00:14:52
So again. 00:14:57
Ultimately to take away their. 00:14:59
We are sticking our neck out a little farther. 00:15:01
When it comes to what we're willing to risk or what we're willing to to anticipate for revenues. 00:15:03
Which? 00:15:10
Again, I don't. 00:15:10
Believer said. I don't believe we're setting up. 00:15:12
Ourselves up for failure with this budget but. 00:15:14
This is a trend and a movement that we need to be aware of. 00:15:16
Indirect cost contributions from. 00:15:20
Clearview. 00:15:22
So Clearview is a. 00:15:23
Is a fee based. 00:15:24
And. 00:15:26
Fee based operation. 00:15:27
People coming pay for it and those are the revenues that. 00:15:29
Pay for the whole function. 00:15:33
We are they had in the past. 00:15:34
Allocated. 00:15:37
Or written off. 00:15:38
About $800,000 of in kind services. 00:15:39
Basically in providing. 00:15:42
Rooms for wards of the county. 00:15:44
That are under the charge or responsibility of Human Services. 00:15:47
And health, they've provided those rooms. 00:15:50
Free of charge to Human Services and Health. 00:15:53
We would no matter what have to find places for these individuals, probably there, but rather than have HSH pay. 00:15:55
Clearview has taken that on this year instead of doing that allocation. 00:16:02
We simply pulled a full amount of indirect costs for. 00:16:08
Services. 00:16:12
From our indirect cost reports we do every year. 00:16:12
And ask Clearview to put in that full amount which is about 1.4 million. 00:16:16
And what that does is. 00:16:20
No longer will they do the in kind. 00:16:22
Write off or. 00:16:24
Provision of those spaces Human Services and health will we will book and document Human Services and health paying the. 00:16:26
The rent for the space of the charges. 00:16:33
But. 00:16:36
Clear views paying directly to Dodge County. 00:16:37
A greater amount that. 00:16:40
Cancels out that 800,000 and adds an additional $602,000 into our revenue bucket. 00:16:41
For operations for the rest of the county. 00:16:47
In addition to those things I want to mention. 00:16:53
And this is important because I want you to know where we are. 00:16:57
Endeavoring to provide. 00:17:00
Of value to dodge. 00:17:03
For Dodge County residents. 00:17:05
And be conservative in what we're providing. 00:17:07
There were over $230,000 worth of new requests. 00:17:09
And primarily operations related. 00:17:14
That were. 00:17:17
That were. 00:17:18
Rejected. 00:17:19
So. 00:17:20
Things that departments came. 00:17:21
Came forward asking for. 00:17:23
Some things were. 00:17:25
Were approved. 00:17:26
Dollars were allocated a lot of. 00:17:27
Capital or one time expenses, but operational things like new positions and for the most part. 00:17:29
Those unless they could fund themselves because of a grant or a different service fee. 00:17:36
Those those requests were denied. 00:17:41
We look at highway. 00:17:44
Highway operations and. 00:17:46
Sheriff's Office operations, they did have some reductions. 00:17:49
We did make some reductions in terms of dollars allocated. 00:17:52
The. 00:17:56
The highway amount is was based on salary projections, but we've. 00:17:58
This time based actual cost on previous years. 00:18:04
The sheriff's reduction. 00:18:06
Is also related to. 00:18:08
Cost, just cost increases in that in the. 00:18:10
Sheriff's Office that have been. 00:18:13
Addressed with policy changes that have allowed us to reduce. 00:18:16
The cost or the anticipated cost for 2026 in the Sheriff's Office? 00:18:19
And I will leave it at that right now. 00:18:25
But that information is the e-mail that I sent you previously, and the clerk does have copies. 00:18:27
That we will provide later on in the. 00:18:33
In the meeting. 00:18:36
So that you have a hard copy as well as. 00:18:37
As well as the e-mail. 00:18:40
So moving forward. 00:18:41
We have a few options I. 00:18:42
Back up a little bit, I'm jumping now to. 00:18:45
Not just the budget document, Which? 00:18:47
Hopefully you've got some questions. We'll talk about those in a minute. 00:18:49
But jumping to capital improvement planning because that's the other piece of what we need to talk about. 00:18:52
You'll recall we approved or you approved. 00:18:57
A number of projects in the capital improvement plan, but we sat with about $21 million of projects that were. 00:19:00
Unfunded or that where funding had been had not been identified. 00:19:06
So. 00:19:10
That's what we need to or we would like to talk about and dedicate some time to now. And so we have representatives from Ehlers 00:19:11
and Associates. 00:19:14
That will be joining me. 00:19:18
Up front. 00:19:20
And I would also ask maybe. 00:19:22
Our finance director, if he's willing to come. 00:19:23
Come up as well. 00:19:25
But as they're getting ready to come up, four or, excuse me, five options. So one option number one we don't really want to do. 00:19:27
But always we can do nothing and just cover our eyes, right and and. 00:19:32
That will leave us without. 00:19:38
Meet meeting our 22 miles of roads per year goal. 00:19:40
We can. 00:19:44
Apply all of our general fund, fund balance and possibly others. 00:19:45
To cover these gaps. 00:19:51
Again, not necessarily the wisest option if we want to be not only conservative, but. 00:19:54
Plan for rainy days. 00:20:00
We could. 00:20:02
Endeavor to cut some services and reallocate dollars to capital projects. 00:20:03
But I will go back for just a minute. 00:20:07
To this slide. 00:20:10
To point out that. 00:20:11
Services comprise a significant portion of our budget. 00:20:13
In terms of revenues? 00:20:17
So. 00:20:18
When we were taking away from the highest generating source. 00:20:20
Of revenue for Dodge County if we address. 00:20:24
Or try to cut services. 00:20:27
We could initiate A referendum to increase tax base. I know that concerns about a referendum or referendums in the future have 00:20:30
been discussed. 00:20:33
In the last. 00:20:36
Few months. 00:20:38
So that's not an option that would really work for funding right now. We would have to wait until later in 2026 before we would 00:20:40
know the outcome and begin to fund projects. 00:20:45
So we probably would be looking at increased costs or? 00:20:50
Again, deferring some of our capital plan items for another year. 00:20:54
And then the last one. 00:20:58
And the one that. 00:20:59
I would like this body to strongly consider. 00:21:02
Is issue bonds to generate dollars to fund long term capital improvements? 00:21:04
Only the stuff. 00:21:09
That's going to last. 00:21:10
The next. 00:21:12
20 years. 00:21:13
We don't want to. 00:21:14
Borrow money. 00:21:16
For uh. 00:21:17
What we're doing on a daily basis, our operations, that's like going to Check Into Cash. 00:21:19
And none of us want to go to Check Into Cash. 00:21:24
For dollars. 00:21:26
What we're talking about is investing in the infrastructure. 00:21:27
That hopefully will be here in some cases long after we have moved on to. 00:21:31
Whatever is our next stage of life, and maybe not even here on the county board or here working for Dodge County, but the 00:21:36
individuals that are here. 00:21:40
Would be using those things. 00:21:44
And also paying for them. 00:21:46
Rather than you and I saving up. 00:21:48
To buy something. 00:21:50
That we might not fully utilize. 00:21:51
Anyway, umm. 00:21:53
So with that. 00:21:55
I'll turn time over to Greg Johnson and Phil Carson from ELLERS and also welcome up our Finance Director. 00:21:58
Well, actually just Greg Johnson. Phil gets the oh, Phil is coming up good. 00:22:04
Greg is the guy. 00:22:08
I was going to say poor sucker, but I'm not going to say that, but Greg is the guy that's going to be most doing most of the 00:22:11
presentation. 00:22:13
But we'll all just. 00:22:18
Standing here and crowd around a bit. 00:22:19
And as you have questions. 00:22:22
We'll take them. 00:22:25
Let me. 00:22:26
Sorry, Greg, there you are. 00:22:29
Take. Take it away. 00:22:31
Good evening. Appreciate your time this evening to talk through some capital finance options for, as Cameron mentioned, some of 00:22:34
the counties. 00:22:38
Larger infrastructure projects. 00:22:42
As well as some potential facility improvements going forward. 00:22:44
Before we begin and just kind of look at what capital financing options might look like. 00:22:49
Let's start with where the county is presently with your existing debt service. 00:22:54
Presently in your 2025 budget, the County did not have any levy for debt service. Your existing principal and interest payments 00:23:00
are paid from sales tax revenue, Clearview operations and and Hwy. operations. 00:23:07
What we show in this chart. 00:23:15
As an example, as if a portion of the debt service that's presently paid by sales tax. 00:23:17
Were to be incorporated into a tax levy for your 2026 budget. 00:23:23
That amount would be approximately $944,250. We'll talk about why we're looking at that in a few moments. 00:23:28
But what that would mean to your? 00:23:35
Tax rate per thousand. It would add $0.08 per thousand if you converted a portion of your sales tax. 00:23:37
Supported debt to levy. 00:23:43
So far a $300,000 property that would be about. 00:23:46
$25.47 per year. 00:23:49
So. 00:23:53
Part of the reason we're showing this is when we look at some options in the future for financing capital projects. 00:23:54
It starts to kind of. 00:23:59
Slowly ramp up. 00:24:01
Your levy for debt service and that tax rate impact versus going from zero to. 00:24:02
To financing some projects with that and levying for that full amount of debt service. 00:24:07
In this financing illustration, we've identified. 00:24:15
Financing some projects through the issuance of general obligation debt every other year. 00:24:18
So these are some estimates that we worked on with staff just to identify some capital funding amounts. So you'll see these fall 00:24:25
into 3 categories. 00:24:29
Road improvements, some tower improvements related to communications infrastructure and then facility improvements. 00:24:34
So the amount total amount in 2026 is 37,000,020. 00:24:41
28 it's 57 million and in 20-30 it's 37 million. 00:24:46
So essentially. 00:24:51
Occurring and going through the debt issuance process every other year. 00:24:53
What we've done in our financing plan is really structured the debt and amortize it over. 00:24:59
Considering useful wife of the assets, so all of the road projects are amortized over 10 years. The tower and facility 00:25:05
improvements are amortized over 20. 00:25:11
To take into account kind of the useful life of those assets. So we showed estimated debt service schedules for those borrowing 00:25:17
amounts every other year. 00:25:21
To kind of fund that infrastructure. 00:25:27
So I won't go through the debt schedules themselves, which you'll just see for each issuance, we show the debt related to each 00:25:30
capital asset being financed, roads, towers and facilities. 00:25:35
So it's really a plan that covers out out through 2030. 00:25:41
In terms of the looking at kind of what that does to your tax rate for debt service? 00:25:47
We're going to kind of work our way across here from from left to right to kind of show that impact. So as I mentioned, if the 00:25:54
county levied a portion of its existing debt service in 2026 at $944,250. 00:26:02
You know that would be the the fiscal impact on the 2026 budget. So again that is about. 00:26:09
8-8 cents per thousand of value for 300,000 value property. That's $25 a year for debt service. 00:26:16
And these columns under proposed at in 20/26/2028 and 2030. We show the gross principal and interest repaid for the debt service 00:26:24
for each of those issues. And then we show a portion of the. 00:26:32
New debt continued to be repaid by. 00:26:39
Sales tax. 00:26:43
So the sales tax revenue at this illustration. 00:26:45
Is eventually capped out at about 3.5 million for debt. 00:26:48
It's increasing about 2% per year until we hit hit that $3.5 billion maximum cap that we set for this model. 00:26:52
So when we look at how that could impact your property tax levy in this levy change from prior year. 00:27:02
You started with a modest debt service amount of 9 or 44,250 for your 2026 budget and then. 00:27:09
Incorporate debt service every other year. 00:27:17
From. 00:27:20
2026 to 2027, the levy for debt service would increase approximately $637,000. 00:27:22
From the prior year. 00:27:29
So for our 300,000. 00:27:31
Valued property. 00:27:33
That would result in $40 in the. 00:27:34
Total tax bill for the county for debt service. 00:27:37
So that increase over prior year is about $15. 00:27:40
And then you'll see the debt service levy increase annually per year. 00:27:44
Is about $1,580,000 and so you'll see that total tax rate for debt service. 00:27:49
Starts to ramp up $8.08 per 1013 cents per thousand and gradually starts to peak out at about $0.62 per thousand. 00:27:55
Then this far right hand column we show the increase each year for debt service to fund this full. 00:28:04
Program of capital improvements with projects funded every other year from 2026 through 2030. 00:28:11
So that increase over the fire over the prior year kind of ranges from you know $15 at the lower end to about $36 increase over 00:28:18
the prior year for our 300,000 valued property. 00:28:25
You'll see going forward in our model, we kind of show in 2033 the debt service levy starts to decrease. That's really to account 00:28:33
for the end of our planning model. 00:28:38
If the county continued on a. 00:28:43
Every other year debt issuance schedule, the next debt issuance would be in 2032, which would hit your levy in 2033, which is why 00:28:46
we've built them. 00:28:50
A decline. 00:28:55
In the. 00:28:56
Tax levy increase for that year for debt service. 00:28:57
So this is the illustrate. 00:29:00
As Cameron mentioned, kind of incorporating some of your. 00:29:02
Larger ticket capital investments to kind of amortize that over? 00:29:06
Their useful life. 00:29:11
And have future generations that will benefit from those assets help to pay for it by incorporating the debt service into your 00:29:13
levy. 00:29:16
But showing that levee kind of gradually increasing and then that increase year over year. 00:29:21
Just for debt service capping out about $1,580,000. 00:29:26
To just look at a different scenario, same borrowing amounts, but in this case, if you continue to your current practice of not 00:29:35
having a levy for debt service for your existing debt that's outstanding. 00:29:41
So 2026 your debt service levy would be 0. 00:29:47
As you start to incorporate, you know the same amount of debt service that. 00:29:52
Was in the previous illustration. It just results in a more, you know, significant. 00:29:56
Uptick in terms of that fiscal impact, so you go from. 00:30:00
Obviously no tax rate per thousand to $0.13 per thousand, which on a 300,000 valued property would be about $40 a year for debt 00:30:05
service. 00:30:09
So. 00:30:13
Back at the previous slide. 00:30:14
Kind of. 00:30:16
You know, shows about a $25 increase, then a $40 increase. Here it would just go from 0 to $40. 00:30:17
So just kind of shows, you know. 00:30:24
You can look at different options in terms of how you layer in that impact in terms of. 00:30:26
Incorporating a debt service levy when there isn't 1 presently. 00:30:32
One other item we like to look at is really your state. 00:30:37
Borrowing limit. 00:30:42
Which is the same for all counties and municipalities. The amount of general obligation. 00:30:43
Principal outstanding cannot exceed 5% of the county's total equalized value. 00:30:49
So at the end of fiscal year 2025, the county has 16,995,000 of debt outstanding. 00:30:55
You're at about 2.96% of your statutory debt limit, which leaves you. 00:31:02
557 million of borrowing capacity. 00:31:09
With these financings every other year at the dollar amount that we identified for illustration. 00:31:12
For roads, facilities. 00:31:18
And other capital items you're looking at, you know that picking out about 15% of your utilization. 00:31:20
So really it's as far as legal borrowing capacity, the county has sufficient borrowing capacity. It's really more about. 00:31:28
Budgetary impacts levy impacts affordability because legally you have, you know, sufficient borrowing capacity to fund. 00:31:35
Capital improvements at the levels that we've identified in our model. 00:31:43
So again, just to kind of summarize this model, so the debt was structured to really arrive at a. 00:31:48
Consistent levy increase year over year also take into account. 00:31:54
The existing debt service and have that. 00:31:59
Layered in as you kind of ramp up your your debt. 00:32:03
The levy again decreases in 2033 to account for. 00:32:06
Future debt, if that were to occur beyond our planning period and your debt capacity utilization reaches about 15%. So it's really 00:32:11
more about the levy impact in terms of how that impacts your budget. 00:32:17
You just mentioned that there's an extra 0. 00:32:23
So it's not. 00:32:26
Oh, yes, correct. Yeah, 1,580,000, yeah, there, there is an extra 0 in there, yes. So if we just go back. 00:32:28
Again, it's that. 00:32:37
Million. 00:32:40
550 in this illustration, and then if we go back to the other one. 00:32:42
That kind of ramps up at that million 580. So here's where that number CS apology is extra. 00:32:46
Extra 0 typed in there so. 00:32:51
Yeah, that's right. That's right. 00:32:56
Yes, Cameron gets the Gold Star. 00:32:58
So this is again just some illustrations just to kind of show how a. 00:33:02
Financing of capital improvements, kind of through issuance of debt could be incorporated into your existing budget. 00:33:07
And to kind of look at kind of a multi year plan, but only look at issuance every other year. 00:33:14
And really trying to arrive at arrive at a levee impact that's fairly consistent for budgetary purposes. 00:33:20
Thank you. Could I ask Greg that before you're finished? I know you mentioned it, but. 00:33:27
Would you just maybe touch again? This is. 00:33:31
Based on our conversations. 00:33:34
But it's a, it's a, It's a guess and a Gee, here's what it could look like. 00:33:35
Is that correct? Correct. 00:33:40
Correct. 00:33:42
Yeah. It's really all driven by kind of these dollar amounts which were kind of identified as kind of some initial planning 00:33:43
estimate, so. 00:33:46
You know, while you're looking at some different amounts over kind of the the multi year period, we're trying to structure the 00:33:51
debt to take into account the useful life of the assets. 00:33:55
But also try to arrive at a levee impact that's fairly consistent year over year. 00:34:00
For budgetary planning purposes. 00:34:07
We have a question if you're ready for questions. 00:34:11
Supervisor Der. 00:34:16
I just think this is really good, sound municipal policy. 00:34:21
And we previously. 00:34:25
Denied. 00:34:27
A $10 million one percent bond. 00:34:28
And my I actually used to work for a municipal bond firm and so. 00:34:31
It was pretty astounding. 00:34:35
And it was. 00:34:37
Honestly, it was just a lack. 00:34:38
Of connecting that municipal finance is different from your checkbook. 00:34:40
And. 00:34:44
If you looked at the debt. 00:34:45
That we take on for the size of our county and the taxpayers. 00:34:46
We would all be bankrupt if we treated. 00:34:51
Our county financing, the way we treat our checkbook. 00:34:54
Because we literally cannot fund it every year without. 00:34:59
Dramatic. 00:35:02
Immediate tax increases. 00:35:04
Otherwise we have to let things decline, like the roads that. 00:35:07
Everybody's been complaining to me about for years, and so this is truly what. 00:35:11
Most. 00:35:17
Municipalities. 00:35:18
And cities. 00:35:19
And state governments do. 00:35:20
To fund long term capital projects and I actually think. 00:35:23
It's irresponsible for us to just constantly look at the short term, year to year. 00:35:27
And so. 00:35:33
If you look at Clearview. 00:35:35
That amazing building. 00:35:36
Right was built. 00:35:38
By financing it. 00:35:40
And the only thing the county pays? 00:35:43
Is just the debt on the bond, which is. 00:35:45
You know, coming to its end. 00:35:47
And we get money from Clearview. They're like an enterprise fund, like we've made a lot of money from that investment and we've 00:35:49
also provided excellent services. 00:35:54
So. 00:35:59
When you when you fix infrastructure, it's long term. 00:35:59
And we? 00:36:03
End up providing a lot of value. 00:36:05
To future county boards. 00:36:07
And excellent service. 00:36:10
To the. 00:36:12
People that are going to use these things and drive on these roads. 00:36:13
But it's also fiscally responsible to spread stuff out over. 00:36:16
10 or 15 or. 00:36:21
Were 20 years. 00:36:23
That's that's actually normal and responsible. 00:36:24
Of funding and. 00:36:27
Obviously they've put. 00:36:29
Tremendous amount of. 00:36:30
Thought into this. 00:36:31
And they're showing that this is. 00:36:32
You know, for individual homeowner dollars. 00:36:34
Just, umm. 00:36:38
A few dollars a year. 00:36:38
And I think most people would pay that if they knew they could get their roads. 00:36:40
Actually done. 00:36:44
And remember, this isn't giving us a road rating of A. 00:36:47
I think. 00:36:50
We can ask them but I think it was a rating more of like B minus or C right? This is just to keep our roads average. 00:36:51
And we'd have to borrow a lot more to get. 00:36:58
An A rating. 00:37:00
So. 00:37:01
That's what I have. 00:37:02
Anyone else with? 00:37:05
Supervisor Van de Zen. 00:37:07
I didn't catch it if you said it, but. 00:37:11
What's the? 00:37:12
Interest on that? 00:37:14
Bond interest. 00:37:15
So in these illustrations, so for 2026. 00:37:17
So when miscible bonds are sold, it's not uncommon that different. 00:37:21
Different years will have a different interest rate, but the interest rate is fixed at the time that the debt is sold, so it's 00:37:26
locked in place. 00:37:29
Typically there's a call feature, an optional call feature that allows you to refinance or make prepayments at some point in the 00:37:33
future. But what we're estimating for the financing in 2026, which is rates that are you know higher than what we're presently 00:37:39
seeing in the market, but we want to build in kind of some cushion of. 00:37:45
2.6 to about 4.84%. So we ran this analysis. 00:37:51
Kind of earlier kind of in September discussions with staff, we were adding about 45 basis points to these rates. A basis point is 00:37:57
.01. 00:38:01
Percent. So since that time we've kind of seen. 00:38:05
Bond yields kind of generally start to decline, but this is a conservative estimate, so. 00:38:09
You know, was mentioned kind of where interest rates, you know, have been historically. 00:38:14
When you still look at these rates and look at where municipal bond rates have been over, you know, the last 25 to 30 years. 00:38:19
We are still in any historically low interest rate environment, not as low as it was. 00:38:25
A few years ago, but those were rock bottom. 00:38:30
Low rates, but it's, you know, it's still. 00:38:32
You can still get capital at attractive interest rates. 00:38:35
Anyone else? 00:38:42
Supervisor Houchin. 00:38:46
Thank you. 00:38:47
So in this model. 00:38:48
You're doing roads every other year. 00:38:50
So. 00:38:52
How do we pay for roads? 00:38:53
We do roads every year. 00:38:55
We would not do them every year. 00:38:57
We would, we would, we would do them every year. So. 00:38:58
In this In this. 00:39:02
Just. 00:39:04
Kick at the kick at the cat. Or can if you like cats, we'll say can anyway at this. 00:39:04
This what we're talking about doing here is. 00:39:11
The borrowing for roads, we're borrowing the dollars enough to accommodate all the projects that we would be putting through those 00:39:14
two years. 00:39:18
So. 00:39:22
We're borrowing every other year because there's a cost. 00:39:24
Associated with all the. 00:39:27
Folks involved in going to market and borrowing the dollars. 00:39:28
This way we're we're reducing that. 00:39:32
Plus it's a projection, so. 00:39:34
Ebbs and flows, but. 00:39:38
That's how we would cover it. So yes, the projects are still happening every other year. 00:39:39
But our plans for how to borrow the excuse me happening every year, but. 00:39:43
The borrowings just every other. 00:39:48
And you think all we're going to need for facilities is 20 million? 00:39:49
That just doesn't sound like. 00:39:52
Well, I think we probably need more. 00:39:54
Yeah, it depends on what we need to do with our. 00:39:56
Right. But I think right now looking at. 00:39:59
Existing facilities. 00:40:02
What we what we truly, truly need and what needs to happen, we still have a little ways out. If you're looking at the screen and 00:40:05
see that 2028 is the first time dollars are. 00:40:09
Included there. 00:40:14
It's at least in part because. 00:40:15
We're we're expecting that. 00:40:18
We're going to figure out what some of those costs are and take some time to plan for how we. 00:40:20
How we fix? 00:40:24
Whatever The thing is, and his towers include radios. 00:40:26
But again, this is. 00:40:34
This is taking a look at what we knew we fell short on. 00:40:35
Right up so roads constitute of everything that we did not fund in 2020 for 2026. 00:40:39
Through 30 capital improvement plan. 00:40:47
That what we have for next year in that plan is 21 million I think total. 00:40:49
Ten. Well, whatever the number is 10 million. 00:40:55
Only 10 million. 00:40:58
Is roadway projects. 00:40:59
The rest is for facilities or towers and we have built out such that. 00:41:01
We can. We can talk through and we would. 00:41:06
Obviously refine a lot of this before we. 00:41:08
Actually brought something back to to vote on. 00:41:11
Supervisor Sigmund. 00:41:16
Thank you very much. Did I see correctly on the slides that? 00:41:18
The property tax and levy impact for a $300,000 house is actually going to be less if there's no. 00:41:23
Debt tax levy. 00:41:31
Then if there is one. 00:41:33
We didn't compare. We didn't compare debt, tax money, but maybe. 00:41:36
Well, I thought there was. That's with that tax levy. 00:41:40
It goes up to $186 in. 00:41:43
2020 some 20-30 something. 00:41:47
But if you go to the one without the tax levy. 00:41:49
It's only 183. 00:41:54
So I'm saying. 00:41:55
It goes up more when there's a debt tax levy than if there isn't. 00:41:57
Yeah, I. 00:42:00
I would turn to Mackenzie I. 00:42:02
We just. 00:42:04
I just. 00:42:06
Talk with the paper earlier, I don't remember what exactly for the $300,000 home. It was like 1000. 00:42:07
And 100 some odd dollars if we did nothing, if we just went from. 00:42:13
Yet to last year to this year, we're at 1000. 00:42:18
And I think $5 or something of that nature for that $300,000 home. 00:42:22
So it would go down in. 00:42:26
Nominally. 00:42:28
And I think. 00:42:31
That's what. 00:42:31
Cameron was trying to demonstrate. 00:42:32
That. 00:42:34
It we exacerbate that when we actually apply inflation right and we go back. 00:42:35
Your your taxes have. 00:42:41
Basically reduced and that's that. 00:42:43
In whole numbers. 00:42:46
Over the last 10 years, you've seen him drop by. 00:42:47
Almost $6 million, right? 00:42:50
As contributing to the whole. 00:42:52
County budget. 00:42:55
All right, I probably wouldn't recommend you go out into the general public and actually try to convince them their taxes have 00:42:57
gone down. 00:43:00
If you. 00:43:03
Figure inflation that's. 00:43:04
Not the way to do it. 00:43:06
But. 00:43:08
I don't think anybody in this room here is against buildings. 00:43:10
Towers. 00:43:14
That kind of infrastructure with borrowing. 00:43:15
But see. 00:43:18
That is not roads. Roads get done every year. 00:43:19
Roads should be budgeted for every year. 00:43:23
Because that's the primary responsibility of how we department. 00:43:27
And there's no reason that we have to figure that. Well, we don't have money for roles, but we have money for everything else in 00:43:31
the highway department. 00:43:34
I think that we're in error here to include roads in this. 00:43:38
And I think. 00:43:42
Money wise, it probably would. 00:43:43
Substantiate that belief. 00:43:46
Just. 00:43:52
Backing away from how you figured inflation and everything. 00:43:53
I was on a school board 20 some years ago on and this old Duffer said. 00:43:59
Figures lie and liars figure. 00:44:04
We have reached pretty far here. 00:44:06
To make us feel good. 00:44:09
About raising. 00:44:11
Everything. 00:44:13
And the public's not going to go for it. I mean, in my district we have a town and a village. 00:44:14
That is screaming already because. 00:44:19
They're a tax. What would you call it? 00:44:22
They pull taxes out of their pockets, too. 00:44:27
And now the county's coming and saying, well, we're only going to pull this much. 00:44:30
That'd be fine if that's. 00:44:34
The only thing that happened, but those tax jurisdictions are also pulling things out. 00:44:35
I I mean. 00:44:42
Looks good. 00:44:42
But somehow I have a little bit of a feeling and I talked with you a few weeks back. 00:44:44
And every time I said something, you. 00:44:48
Nodded your head. Yeah, you're right, you're right, you know? 00:44:51
But. 00:44:54
This this thing came forward anyhow, so I'm trying to figure out how you can say that I'm right but yet. 00:44:55
Don't change anything, you know. That's what I'm trying to figure out here. 00:45:01
But I would recommend not. 00:45:05
Doing the roads. 00:45:06
In this kind of manner. 00:45:07
Let's just fix our roads and not 22 miles. 00:45:09
We don't need it. My Rd. got fixed this year. 00:45:12
Everybody celebrating. 00:45:15
It was 50 years old already. 00:45:17
And now we're trying to fix them at 22 because they're no good. 00:45:19
I don't think so. I think we can back down to 15 we. 00:45:22
Lower that demand for. 00:45:26
Money. 00:45:27
And. 00:45:29
I think we have an easier time budgeting for it in the highway department where it belongs. 00:45:30
I mean, there's a lot of things I think should be considered, but. 00:45:35
Borrowing for Rose isn't one of them. 00:45:39
Like I say, buildings and towers, things like that, fine. 00:45:41
You know, because that. 00:45:44
That's more longer term, but roads are doing every year. 00:45:45
Every year. Every year, so. 00:45:48
Thank you. 00:45:51
Anyone else? 00:45:55
I can respond when we're done with this section. 00:45:58
Supervisor Grukenberger. 00:46:00
Thank you, Mr. Chairman. 00:46:03
Would you be so kind? I mean, there's a lot of numbers and charts and stuff and there's. 00:46:05
No paper on the desk for me to. 00:46:09
See any of these? 00:46:12
Calculations but. 00:46:14
If you would be so kind as to go back to that. 00:46:16
628 Thirty chart. 00:46:19
So is your. 00:46:26
Perception then, that we would borrow 22 million every other year. 00:46:27
To the point where over 10, excuse me, over. 00:46:31
20 years, we're going to borrow 200 and. 00:46:36
$20 million. 00:46:38
We've just accounted for, I understand, but we need a long term plan here. 00:46:40
And it's not sustainable. I mean, if we borrow 22 million come in 2032. 00:46:45
You know we're drinking this elixir. 00:46:50
And we need to. 00:46:52
To fix our roads, if this is the plan that we're going to take for our roads, that's going to have to extend into Infinity. 00:46:54
22,000,000 / 10 years will be $220 million. 00:47:01
That's what I see when I see this chart borrowing 22 million every other year. 00:47:06
Because otherwise, what are you going to do in 2032 and besides? 00:47:11
You know just what I see here. You already got $131 million in borrowing over the next, what, 6 years? 00:47:15
Yeah, so. 00:47:22
Bear with me. 00:47:26
What I would explain is this. 00:47:28
Of the borrowing, the 22 were basically saying about $11 million per year for roads and that's today's dollars things you know 00:47:30
will grow overtime, but we'll just. 00:47:34
We'll just think about it in today's dollars. 00:47:39
So. 00:47:43
What what Ehlers tried to illustrate here is that in 30. 00:47:45
You're 33, right? You're going to start to see. 00:47:49
The the. 00:47:52
Debt service reduce will start to drop off. 00:47:54
And so you could continue to plan. 00:47:57
And finance in the future and continue to. 00:48:00
Pay for those roads in the future. 00:48:03
And so it wouldn't drop off right? You just. 00:48:06
Keep it flat. 00:48:08
Another way that you could do it is you could say, hey, we don't want to do debt service for these roads. 00:48:10
We're going to do a referendum. 00:48:15
And we're going to put 11,000,000 on the, on the, on the tax levy to take care of roads because it's it's stepped up. 00:48:18
And then it's you're not paying the interest, but you would still be increasing the taxes to cover that. 00:48:25
That portion right? And So what I'm trying to explain here is, is that. 00:48:31
What ELLERS has tried to demonstrate with the property taxes tailing off is that you will have. 00:48:36
Flexibility or ability to take on that. 00:48:42
That 22 million. 00:48:45
Dollars in the future? 00:48:46
If that makes sense. 00:48:48
And the difference in just to. 00:48:49
To one other thought to and I'll. I'll be quiet after that. 00:48:52
Is you could go out for referendum today if you wanted to and you know that you need to cover roads, there's $11 million worth of 00:48:56
extra roads and, and just put it on on the tax levy and. 00:49:02
Great. 00:49:09
The the thing about that is those that it's going to create this big jump. 00:49:11
In taxes in 11-GO. 00:49:15
By using financing. 00:49:18
You're kind of ratcheting up. 00:49:20
To that and then on the back end, that's the time policy wise, philosophy wise you'd want to think about, well maybe we don't want 00:49:22
to do debt service anymore for roads. We really need to cover this. 00:49:28
It needs to be a part of our operations. And then and then you go to referendum and you say, hey, it's not going to increase your 00:49:35
taxes because. 00:49:39
Our debt service is falling off and you could. 00:49:43
You could plan for that, if you will. 00:49:46
But that's. 00:49:49
That's that. 00:49:50
Financial planning and. 00:49:51
Some philosophy and. 00:49:53
Policy discussions that you're going to have to. 00:49:54
Make in the future. 00:49:56
I just. 00:50:00
And you know, I absolutely. 00:50:01
Miller 8 and discussion on a $300,000 home or whatever it is because that same $300,000 home. 00:50:05
Has increased in value to 318,000. 00:50:12
Now certainly I'm a smart enough man to know that the assessment. 00:50:16
Doesn't change. 00:50:20
But the allocation based on equalized value is going to be higher for that community or that municipality and the portion of the 00:50:21
taxes are going to be assigned to that $300,000 home is going to go up by that same 6%. 00:50:28
OK, so taxes don't go down? 00:50:35
It's the fallacy. 00:50:38
Right. 00:50:39
That that mill rate somehow or another makes my taxes go down. It doesn't. The only reason that mill rate went down is because my 00:50:40
property value went up. 00:50:44
So I, I, I, I hate the premise that we start talking mill rate and somehow or another your taxes are going down because the mill 00:50:49
rate went down. The mill rate didn't go down. 00:50:54
But I mean, the, the, the levy goes down now we're talking some serious business, right? 00:50:59
And this is not Levy going down, this is debt Levy. This is. 00:51:04
I I even if. 00:51:09
If that chart were to be true, and then, you know, the only reason that that Levy is going to go down is because, you know, you 00:51:11
stop borrowing, but I have no clue what you're going to do come 2032. 00:51:16
Because you're going to be a $22 million hole. 00:51:21
In your budget? 00:51:24
That you're going to have to fix. 00:51:26
Once we start taking 22 million unless you do the 22 million. 00:51:29
Over. 00:51:34
20 years. 00:51:35
The length of the bonding. 00:51:36
Or if it's ten I. 00:51:38
If I can see the chart again if it was a 10 year thing. 00:51:40
Then it would be 5 years, right? 00:51:43
It would be 10 years. 00:51:45
Back one. 00:51:51
So it's 10 years. 00:51:53
So after. 00:51:54
20 years. 00:51:55
If you did 22 million over. 00:51:57
10 years, when one falls off, the other one would come on. 00:51:59
But you you'd have to do it that way. But you you'd have to absorb. 00:52:04
The bonding, the the the cost of those bonds. 00:52:08
Ultimately. 00:52:12
It's a $220 million borrowing. 00:52:13
In in my eyes. 00:52:15
And we, we need to start to make cuts, serious cuts. 00:52:18
That are. 00:52:23
Long term. 00:52:25
OK. 00:52:26
That not these band aids. We've we've we've had band aids too long Arpa. 00:52:27
Hid this problem. 00:52:31
It really did. 00:52:33
And now we need to. 00:52:35
To find money. 00:52:37
To do our roads. 00:52:38
We haven't made cuts. 00:52:42
I I haven't heard the presentation where you said these are the things that you said. You made a few cuts. 00:52:44
But. 00:52:48
I don't know what those cuts are in the budget because I can't identify them in the paperwork. It's not in the narrative. 00:52:49
But we need sustainable long term cuts. 00:52:55
That aren't supported by. 00:52:58
Debt service levy. 00:53:01
This is I mean if I'm. 00:53:03
If I'm right, you got $131 million in borrowing here over the next six years. 00:53:05
Am I correct? 00:53:10
That's what you're proposing. 00:53:12
Yeah, but in some of its twenty year bond and some of its 10 year bond, but. 00:53:14
All told that. 00:53:19
It's probably 3 to 4 million a year. You're going to add 10% to the levy. 00:53:20
Right. I mean our levees 37 million, this is going to be about 4 million a year. 00:53:26
What gets adding to the added to the levy is. 00:53:34
Not to the, not to our levy. This will be a debt service levy which would be on top of it. 00:53:37
But it still would be what, like 4 million? 00:53:42
Yep. 00:53:45
Debt service levy, but well, yeah, actually it's going to 9 million a year. 00:53:47
Ramps up tonight. 00:53:52
Ramps up the 9 million. 00:53:55
So our current levies at what, 3637? 00:53:56
So it's a 25% increase? 00:54:00
That's what people are going to see, a 25% increase. You can put it in little dollars and stuff like that, but you know the. 00:54:03
The value of a home increases over those same 10 years. 00:54:09
So that $300,000 home over 10 years at 5% a year certainly is no longer worth. 00:54:13
$300,000 You can't keep that column static and then increase all the other ones. 00:54:18
That's why the tax rate shown. You can do the math as the. 00:54:24
Home value increases you apply the tax rate per. 00:54:27
100,000 of value and you can see how that changes, but it's pretty easy for me to say if our taxes are. 00:54:31
$36 million levy and we're going to add 9 million. That's the 25% increase. 00:54:36
That's what people are going to see. 00:54:41
It happens. 00:54:43
That's the math that. 00:54:45
Shows up on. 00:54:46
My tax bill. 00:54:47
In in response to some of that. 00:54:56
The. 00:54:59
Property goes up 300 to 300,000. 00:55:00
From 180 that it was 10 years ago. 00:55:04
And as a percent of your value of your tax of your property, your taxes are. 00:55:07
Are no higher than they were before. 00:55:13
That's fallacy. 00:55:16
The allocation to the municipality increases based on that equalized value. 00:55:18
Supervisor Durer. 00:55:25
I wanted to clarify. 00:55:27
I mean, all the folks up here understand this, but I just want to clarify that. 00:55:30
Basic. 00:55:34
Definitions of infrastructure include. 00:55:35
Physical things that go into the future. 00:55:38
Structure. 00:55:42
That. 00:55:43
Roads is like the number one thing that would be called infrastructure. 00:55:44
Railroads. 00:55:49
Bridges. 00:55:50
Water systems. Power grids. 00:55:52
There's other things like there are soft infrastructure. 00:55:55
Which are sort of pseudo. 00:55:58
Services like education. 00:56:00
Et cetera, right. So we're talking about municipal finance for hard. 00:56:03
Basic. 00:56:07
Every. 00:56:09
Almost every municipality has. 00:56:12
Funding to get it done. 00:56:14
Municipal funding and they do municipal bonds and it. 00:56:16
And the most? 00:56:19
Core reason. 00:56:21
Obviously, generally used is for. 00:56:22
Hard infrastructure. 00:56:25
So this is what what they said before was true. You want to just, you want to just have the do a referendum and then have the tax. 00:56:27
In one year like. 00:56:35
Boy would we get the calls right. So this is the. 00:56:37
Prudent. 00:56:40
Financially stable way. 00:56:41
To do this. 00:56:43
Supervisor Guckenberger. 00:56:47
I'm sorry, I need to clarify something. So if we do a referendum. 00:56:49
Then the entire bond would be paid off in one year. 00:56:53
Or, well, then it wouldn't be. 00:56:57
Skyrocketing one year. I mean you would still do a tenure or 20 year note. 00:56:59
And you would amortize that? 00:57:04
Payment over a longer period of time. 00:57:06
Sure, it's going to skyrocket, but no different than any of these numbers up here are going to make it skyrocket if you borrow 22 00:57:09
million. 00:57:12
It it's the same thing. 00:57:15
Right, unless you say we're going to borrow $100 million in this said referendum. 00:57:17
Yes, I think yes. 00:57:23
You nailed it at the end there, OK. 00:57:26
Supervisor Sigmund. 00:57:31
Thank you. 00:57:34
Why are we set on this 22 mile? 00:57:38
Number. 00:57:41
It's not necessary. 00:57:43
We could lower that. You only require 7 million a year. 00:57:44
Roads, again, are not. 00:57:48
The hard infrastructure that we need to borrow for, like a water tower. 00:57:51
Are you going to build a water tower every year? Are you going to work on the water tower every year? How about administration 00:57:56
building? I mean, every year of the year we're going to do something to administration building. 00:58:01
Roads are happening every year. 00:58:06
Let's budget for them and do it. 00:58:08
In a way that. 00:58:10
This is not so aggressive because it's over. 00:58:11
Done right now. 00:58:15
And that's what's killing us. 00:58:16
Cuts. I've heard that there are no cuts. 00:58:19
Or very little. Very few. 00:58:21
What services would we really lose? 00:58:24
If we lost. 00:58:27
10% of our employees. 00:58:29
I'm not saying we're going to do that, but just think of it. 00:58:32
If 10% of our employees, I mean since 2020, we have gone from 750 employees to. 00:58:34
900. 00:58:41
Or what is his last number, 875 to 900? 00:58:42
That I just saw tonight. 00:58:46
A few months ago I was told by. 00:58:48
Our administrator. We were at 1000. 00:58:50
But if any of that one quite right, but. 00:58:52
We have increased. 00:58:54
Almost 20%. 00:58:56
In our employee numbers. 00:58:58
Has our services increased by 20%? 00:59:00
To a population that is level and stagnant and aging. 00:59:03
Yes, but so do 20%. 00:59:08
More people come to the. 00:59:11
Buildings here and get services. 00:59:14
I think. 00:59:17
We have to look seriously at that. 00:59:17
I've also heard that as far as. 00:59:21
Cost of living adjustment goes. 00:59:23
There is many counties that won't go above 3. 00:59:26
Period. And if they go above 2. 00:59:28
They require some staff reduction. 00:59:31
If you want more than two. 00:59:33
I mean. 00:59:35
I guess the question is who? 00:59:37
Who was consulted to? 00:59:39
Find out what parameters are needed here at Dodge County to make us a leader. 00:59:41
Of all the counties in excellence. 00:59:46
I mean, I haven't made all the meetings, but I don't recall a conversation on what are we going to do here at Dodge County to. 00:59:50
Lift us up to the top to. 00:59:56
Make us an example of what we believe is. 00:59:58
Level of excellence. 01:00:02
Debt. We're going to borrow ourselves into prosperity. 01:00:05
As a previous supervisor had mentioned. 01:00:10
I think you can always present numbers in a way that looked. 01:00:12
Good. 01:00:16
But it's not always. 01:00:18
Correct. 01:00:19
So let's reconsider the roads. 01:00:21
Let's just budget for them every year and do them and you won't see a jump every year because it's going to be a constant. And if 01:00:23
we have to cut something, let's really seriously think about cutting some. 01:00:28
That's what we do. 01:00:34
The real world. 01:00:35
Out here. 01:00:36
Thanks. 01:00:37
Supervisor Houchin. 01:00:40
Thank you. 01:00:41
As I. 01:00:43
I've spent quite a bit of time on this budget and looking through it and. 01:00:44
One thing that bothers me year after year after year. 01:00:47
It's always we have to have money for roads. Why isn't that considered first? 01:00:50
Why do we have to leave it to the end and then say oh. 01:00:54
We don't have any money for roads when we know we have to have money for roads. 01:00:57
And I think that's a failure in making the budget. 01:01:01
That roads aren't a priority to start with. 01:01:04
And then you can figure out. 01:01:07
Well, maybe I don't need this, or I don't need that. 01:01:08
We know Rhodes is something that's served. 01:01:11
Everybody in the county. 01:01:13
And more than some of our other services, Not that they aren't important too, but wrote. 01:01:16
Everyone in the county has to use a Rd. 01:01:21
To go somewhere. 01:01:24
And we always leave it and I think that's a failure when we make the budget. 01:01:26
That we do not. 01:01:30
Look for roads first. Now as I've looked through this and I think we're going to, are we going to talk about specifics? 01:01:32
Tonight. 01:01:38
Yes. So right now. 01:01:39
This is Q&A on the specific details. 01:01:40
That were provided by Ellers if you have questions about. 01:01:43
What they presented. 01:01:47
Want to know where it came from? 01:01:48
Why we're talking about it, That's what this part is, OK? 01:01:50
And then? 01:01:53
Following that presentation and and allowing for the discussion that's happened a little bit in advance of that. 01:01:54
But this discussion. 01:01:59
Then we're going to finish presenting specifics on the budget. 01:02:01
And then I will talk more. 01:02:04
Thank you. 01:02:07
Thank you, Supervisor. 01:02:08
Thank you. Mr. Chairman. I don't have a questions to make a statement, so I'll just hold my statement so we can move things along 01:02:11
tonight. 01:02:14
Supervisor Derr. 01:02:19
I apologize I don't remember the number but like. 01:02:23
Over 3/4 probably of our budget is mandated by the state of Wisconsin so that's why we don't do roads first. 01:02:26
Because we have to provide jail services, should we cut 20% of that? We have Human Services. We're finally fully staffed. 01:02:33
We're providing all kinds of required services. 01:02:40
And in the statute, you know so many clients per social worker. 01:02:44
And I mean, that's just required. 01:02:48
It's across the board. 01:02:50
So what are we going to cut the non mandated? We're going to cut all preventative? 01:02:53
Care for families so that in 12 years it's just a gigantic cluster. Are we going to just completely stop taking care of our parks? 01:02:58
The truth is the. 01:03:08
Overwhelming majority of our budget is out of our control. 01:03:09
It's mandated. 01:03:13
By the state. 01:03:14
Supervisor Guckenberger. 01:03:17
Thank you, Mr. Chairman. 01:03:20
Cameron, if you'd be so kind, just go to your budget CPI adjusted revenues. 01:03:23
I mean, it was up there. It's that little chart that shows charges for services. 01:03:27
This. 01:03:33
I don't know, maybe go up 1? 01:03:36
Chart Bar chart. 01:03:38
Yes. What? Down, down 1? 01:03:40
Right here. 01:03:42
Yeah, OK. 01:03:43
So I don't disagree that cutting. 01:03:45
In these areas where we charge for services. 01:03:50
Even based on your chart, you know where you said the dark green and we you know we can't cut because we generate. 01:03:53
Revenue. 01:03:58
But you do realize that there's just. 01:03:59
Three main areas where we're generating all of our revenue and I'm not, I would never have to Cate. 01:04:02
Cutting services in those areas. 01:04:07
But we have a lot of other areas. 01:04:10
In which we could cut services. 01:04:13
Potentially, right? 01:04:15
So, you know, I, I think it's disingenuous to say we can't cut. 01:04:17
Because we're generating revenue. 01:04:23
When I see, you know, clearly you know Clearview, I wouldn't advocate cutting staff there. We do generate revenue. 01:04:25
I don't see the Sheriff's Office up there, at least it doesn't appear to be, unless that 4.6 million constitutes. 01:04:32
The Sheriff's Office. 01:04:38
OK. And Health and Human Services, I suspect most of those revenues or charges for services are coming from grants? 01:04:39
Right. 01:04:46
Because I don't believe we actually charge for services to the end user. 01:04:47
But in those areas. 01:04:51
I agree. 01:04:54
There's there's no opportunity to cut. 01:04:55
But that's only three departments out of, you know, 20 some departments in our organization. 01:04:58
So. 01:05:05
I don't think it's fair to come into this room and say that there's no place to cut. 01:05:07
There's OK. 01:05:13
Every. Every. 01:05:15
Day by day progress. 01:05:17
Personal enrichment, growth. We figure out things. This is true. 01:05:18
And so there's always probably something that could be done, but what I'm telling you with resources I have right now. 01:05:22
I I think that would be a. 01:05:29
Poor choice when we're talking about those three large departments, those three large departments draw on. 01:05:30
All of the services. 01:05:35
Held in. 01:05:37
General Administration. 01:05:38
So when we're talking about what their charges for services and their function if we were to at the same vein talk about. 01:05:40
Any reductions to general administration? 01:05:46
We have to take into account the fact that that's going to reduce the quality of the service for which they're getting charged. 01:05:49
They're charging and getting revenue. 01:05:55
So there's there's, there's nothing is. 01:05:57
Everything's tied together. 01:06:01
So that's all I want to say about that. 01:06:02
But. 01:06:04
Well, yeah, I don't know. That was the last question for now. Go ahead. Please do. 01:06:08
Just just one more point that that you probably don't it. It's not representative in this in this chart. 01:06:14
But you can see in 20 and 21 that there's kind of a jump, right? 01:06:20
If we looked at just the. 01:06:25
You know the adjusted. 01:06:27
That gives you the trend, that tells you that you had a change, you had a policy change in those years. 01:06:29
And that policy change was capital improvements. 01:06:36
It was investment in roads. 01:06:39
And so. 01:06:42
The the fact is is. 01:06:43
Your revenue hasn't grown. 01:06:44
Especially in. 01:06:47
Terms of property tax. 01:06:48
Hasn't grown to cover the expenses. 01:06:49
And so now you're up against. 01:06:52
You're you're, you're seeing the gap. 01:06:54
You're feeling that gap and and it's real and I don't. 01:06:56
I'm not trying to be disingenuous at all. This is. 01:06:59
This is a real. 01:07:03
Policy problem that you're you're needing to face. 01:07:03
But I think that it's it's wise for us to see. 01:07:07
The history and understand the history. 01:07:10
And so in 2017 to 2020. 01:07:13
You had a certain level of service. 01:07:16
It was all operations. 01:07:18
And then in 20 and 21. 01:07:20
You decided, you know what, we want to start investing in more capital projects. 01:07:22
Part of that was with ARPA. 01:07:26
But part of it was just philosophy change too. I'm. 01:07:28
I'm I wasn't here, but that's what I'm presuming I'm. 01:07:31
Giving the benefit of the doubt that that was. 01:07:35
That was the thought process. 01:07:38
One other comment just on the 22 or changing your standard for 22 miles to let's say you upped it, you only replaced roads at 30 01:07:40
miles or every 30 years. 01:07:46
They delta in that is $2,000,000. 01:07:51
About. 01:07:54
So instead of $10 million, you're now spending $8 million. 01:07:56
But you still have an $8 million gap that you're going to need to cover. 01:08:00
And so. 01:08:04
Anyway. 01:08:05
The 22 mile Rd. 01:08:09
Actually is on a 25 year. 01:08:11
Yes, thank you Basis. 01:08:14
So you'd be cutting. 01:08:16
You'd be going to 30 years from 25, correct? Sorry. 01:08:18
Supervisor Supervisor Krause. 01:08:22
So I. 01:08:24
I'm not opposed to borrowing for some roads. 01:08:25
I mean. 01:08:28
We need to, we need to keep them up. 01:08:29
Updated. 01:08:31
The longer they go, the worse they're going to get. 01:08:32
It's going to cost more to fix. 01:08:34
We have inflation. 01:08:36
And the ideas? 01:08:38
And I respect everyone's opinions but the idea of cutting back and they do maybe 15 miles a road or. 01:08:39
10 miles a road a year will also affect their transportation aid. 01:08:45
So if we're going to cut there, we're going to lose. 01:08:49
Transportation aid also, so I think it's something else that we need to consider. 01:08:51
Thank you. Thank you. 01:08:54
OK, let's go ahead. 01:08:57
All right, if there are no more questions for Ehlers, this is. 01:09:00
Food for thought. 01:09:04
And again. 01:09:06
Talk more after. Thank you. 01:09:08
Gentlemen. 01:09:09
So. 01:09:11
Borrowing dollars is one of the alternatives I want to go back to. 01:09:12
Just share. 01:09:18
From what was. 01:09:19
Discussed tonight. 01:09:20
OK, here we go. 01:09:24
Trouble with the mouse. 01:09:27
Maybe it push? 01:09:32
Points to or relates to what? 01:09:34
What Nathan was just sharing. 01:09:37
But when you look at these. 01:09:39
This. 01:09:41
Arrangement of. 01:09:42
Revenues and the percentages. 01:09:44
Of the whole that each one is. 01:09:47
When we're talking about cutting. 01:09:50
We're talking about 22% of the overall. 01:09:52
Our overall expense. 01:09:56
$0.20 on the dollar is what we're talking about cutting. 01:09:58
I know that. 01:10:01
We're dealing with a little bit of an increase. 01:10:03
If we talk about financing. 01:10:05
Through borrowing dollars. 01:10:08
But it's. 01:10:10
No matter what. 01:10:11
We do. 01:10:12
We have to do something to cover that gap as. 01:10:14
Mentioned. 01:10:17
And. 01:10:18
We're dealing with the percentage that will go up, but. 01:10:20
Marginally. 01:10:24
Compared to the other. 01:10:25
To the other costs. 01:10:27
I would expect. 01:10:28
We'll have numbers we can provide more refined, A more refined presentation of what? 01:10:29
The cost impact would be. 01:10:34
And in later meetings, and I've taken some notes from what's been discussed today to make sure we do that. 01:10:36
But to this point I guess. 01:10:42
I would just move on to. 01:10:44
Going back to. 01:10:46
The presentation and moving on to the next part. 01:10:48
And really? 01:10:51
For the sake of time we've gone through. 01:10:53
In the past and discussed. 01:10:57
Where we're, where we're pulling dollars from. Maybe I'll just share it so we can see. Just a reminder of where dollars are coming 01:10:59
from. 01:11:02
To fund our priorities. 01:11:06
OK, I'm not going to go through, but you can see the numbers there. 01:11:07
And we talked about things that were unfunded. 01:11:13
Mentioning again the roads Nathan rounded up. I'm rounding down. But the point is. 01:11:17
That between 10 and 11,000,000 is what you're going to be looking at every every year if we continue the course we're on. 01:11:22
For road construction and that's. 01:11:28
Taking out of the. 01:11:31
Mixture any. 01:11:32
Savings from. 01:11:33
An innovation that comes along or. 01:11:35
A really good. 01:11:38
Borrowing rate in the future and how that impacts the layers of. 01:11:40
Of cost into the borrowing if there if we did one. 01:11:44
But again. 01:11:50
When we look at. 01:11:51
Where we are. 01:11:52
Compared to some other. 01:11:53
Oh, excuse me. 01:11:56
Before that slide. 01:11:57
Look at where we are compared to our goals overall. 01:11:58
For Dodge County. 01:12:02
These are the I'm just. 01:12:03
Coming back to the. 01:12:04
The piece about. 01:12:06
Excuse me? 01:12:07
Our strategic plan or the strategic plan that you all worked on and approved? 01:12:09
And set up. 01:12:13
These are the areas of focus. 01:12:15
And as. 01:12:17
True to what's been talked about tonight, the highways are a big part of that. 01:12:18
The roadways are huge. 01:12:21
And we need to take care of them. I will say it was mentioned earlier, why don't we start and I. 01:12:24
I know I don't want to listen. 01:12:30
Supervisor Sigmund So. 01:12:31
Doesn't always mean agreement, it just means under understanding. 01:12:33
But I will tell you that. 01:12:36
I would love to start. 01:12:39
Like that in a budget process, but. 01:12:41
It was mentioned I think Supervisor Derr and maybe others but. 01:12:43
We don't have necessarily that luxury. 01:12:47
Our dollar amount that we have to work with, there's lots of different dollars that have different restrictions. 01:12:49
And as I mentioned already. 01:12:55
With. 01:12:57
Everything relates, so we could say roads, but. 01:12:59
Then what we can do about? 01:13:04
All these other costs that are tied to taking care of the people and or the other resources that are used to take care of those 01:13:05
roads. 01:13:09
So that's the pickle. 01:13:13
With. 01:13:14
With that is there's there's just a little bit more complication than. 01:13:16
Then I'm sure it looks like. 01:13:20
From from this end. 01:13:22
So with that. 01:13:23
I've written down a number of things from what's been shared in comments. 01:13:26
That I would. I think most of that is. 01:13:30
Information I. 01:13:33
Can respond to in a communication if if needed. 01:13:34
The one thing I will say about. 01:13:39
Value and dollars. 01:13:41
And is just. 01:13:44
Open air for everyone is. 01:13:46
How much did a? 01:13:48
Bottle of Coca-Cola cost when you were a kid. 01:13:49
And. 01:13:54
We're not inflating or having trouble with performance or function. 01:13:55
Anymore than Coca-Cola is. 01:13:59
Today, yeah. 01:14:01
But uh. 01:14:02
I know that I pay more for a bottle of Coca-Cola today. 01:14:03
Than I did with my dad as a little kid walking down the street to the gas station. 01:14:06
And it's not because I'm in Wisconsin instead of Michigan. And it's not because Coca-Cola is less efficient. 01:14:10
Or needs to cut something? 01:14:16
It's because Coca-Cola costs more. 01:14:18
That's all I'm going to say about that. 01:14:21
So with that. 01:14:23
Now we have the budget. 01:14:25
And tada the book so. 01:14:27
I've shared a bunch of information, I'm happy to answer any questions about that. 01:14:31
But if you had questions about specifically the budget document. 01:14:34
I know Supervisor Houchin also has. 01:14:38
It takes and dedicates time to looking through the specific line item detail of the reports and we've talked and had a good 01:14:41
conversation about that. I have that document I believe here available as well. 01:14:47
So. 01:14:53
Any what other questions do you all have about the budget? Are you going to address the ones that were sent in first or? 01:14:55
So I can the only ones that. 01:15:03
That I took time to. 01:15:06
Address were the ones I sent in that e-mail on Saturday. 01:15:08
So are you talking about those, Mr. Chair? OK. 01:15:12
I know that. 01:15:15
And thank you to those that have had questions and have called and talked with. 01:15:16
Finance staff or others to get your answers. 01:15:19
And thank you to the Finance and other staff and Human Services and elsewhere for answering those. 01:15:22
So yes, how much do we charge private owners for the airport hangars to exist on airport land? 01:15:28
I mentioned that finance team is looking into this or will be looking into this. 01:15:34
To evaluate rent fees. 01:15:38
I wonder if there's if I should turn anytime to Mackenzie or Nathan to talk about that. Do you have anything now that you would be 01:15:40
prepared to share? It's OK if you don't. We can continue. 01:15:45
Working on this. 01:15:50
Nothing. The one thing I. 01:15:55
One thing I can share is that the hangar. 01:15:57
Contracts are 20. 01:16:00
Leases. 01:16:01
And so the ability to. 01:16:02
To change them is somewhat limited, but moving forward that is something that. 01:16:05
That, uh. 01:16:09
The support the supervisors could could consider as a or. 01:16:10
We can consider as a. 01:16:14
A rental fee increase. 01:16:16
Yeah. Thank you. 01:16:18
Thank you. 01:16:20
Supervisor Keel. 01:16:22
I was just going to. 01:16:24
Say that. 01:16:26
The leases we had for airport hangars in my past. 01:16:27
Work we. 01:16:32
Had an escalator inflation. 01:16:34
Amount in for like every five years or something. 01:16:36
So I was just saying. 01:16:40
To look around and see what others have. 01:16:42
Thank you. 01:16:46
Supervised game to Sandy. 01:16:47
I think we pay $0.11 a square foot. 01:16:50
Now it's been that way since 2022. 01:16:53
I think we have 44. 01:16:56
Leasable lots, I think we leased 40 of them. 01:16:59
And it's like $3100 a year and it's like 70. 01:17:02
$70 a year. 01:17:06
Other other airports are. 01:17:10
Waukesha is at $0.27 a square foot. 01:17:15
I think Watertown was. 01:17:19
Had gone up in there like 13 cents a square foot, but. 01:17:23
They all varied and I think they. 01:17:27
Figure in like a 3% increase of your. 01:17:31
Supervisor Steger. 01:17:36
Thank you, Mr. Chairman. 01:17:38
20 year lease on a hangar. 01:17:41
I would assume that they do have an escalating. 01:17:44
Fee each year or. 01:17:48
Increase in cost. 01:17:51
According to. 01:17:52
Inflation. 01:17:53
Or is it a 20 year lease at one set price? 01:17:55
I can't speak to that. 01:18:00
And I don't know if we have staff that can, but. 01:18:01
Brian might be able to answer is gonna say. 01:18:03
This is actually. 01:18:06
The last. 01:18:07
The last? Well, no. 01:18:08
We have the public hearing on the 30th. 01:18:09
But otherwise, the last time you'll have the privilege here and from our highway commissioner, so. 01:18:12
Brian, can you add, thank you insight on the insight on this? Yeah, the the releases were re. 01:18:16
Reevaluated in 2022 by the Highway Committee. 01:18:22
Rents were reviewed. 01:18:26
With like airports. 01:18:28
And we were found to what we said it at was a little higher than the average. 01:18:30
Hadn't been visited in a while. Some of the differences in hangar lease costs are. 01:18:34
What do you offer as an airport? 01:18:40
If you compare to Waukesha or Watertown and they have sewer and water service to their hangar lots significant difference from 01:18:42
what Juno has to offer. 01:18:47
So I think if you want to compare. 01:18:51
Lot lease rates. 01:18:54
You need to compare to like airports. 01:18:56
We're in the ballpark. It can be adjusted. It's a 20 year lease, but. 01:19:00
There is an opportunity to adjust rates as necessary. 01:19:04
Throughout the course of that 20 years. 01:19:07
And I think that can be done, but it shouldn't be done. 01:19:09
Arbitrarily, it has to be done with some. 01:19:12
A logical, fair approach. 01:19:15
And there are more than. 01:19:17
15. 01:19:20
Hanger lots available today so we're not saturated with tenants and. 01:19:21
And. 01:19:25
I think for today it's probably in a good place, but could we revisit it? 01:19:27
In a year or two for a. 01:19:31
Potential rate increase. 01:19:32
At any rate, that's not a big revenue generator. Never will be. 01:19:34
They're 3 to $700.00 a lot. 01:19:38
I think it's important to understand that the county leases the. 01:19:43
The the ground, they don't lease the building. The building is owned by the individual and they're so sold and and exchanged on a 01:19:46
regular basis. 01:19:50
But it's never going to be a great revenue generator. The egg land generates more. Obviously you visited that month or so ago. 01:19:55
I made some adjustments there. 01:20:03
There is an opportunity, I think for more growth at the airport with some. 01:20:05
Business potential. 01:20:10
There's several. 01:20:12
People right now talking to me about. 01:20:13
Wanting to develop business hangars out there. 01:20:16
Could be a different rate. Of course they want sewer and water, that's got to be considered. 01:20:18
That's going to take some heavy lifting on someone's part to recognize. 01:20:22
What it might take to have sewer and water on some commercial. 01:20:26
Hanger lots, maybe in the front of the field instead of the rear of field. 01:20:29
I've recently learned that. 01:20:33
All the airports in the area are. 01:20:35
They're built out. 01:20:38
So suddenly Joan was becoming more attractive. 01:20:39
You you may see some real growth in your airport. 01:20:43
The next 5 to 10 years, if you are fair minded and aggressive, you might actually see. 01:20:45
Some some more benefit to having that airfield out there than you have in the past. 01:20:51
Thank you. 01:20:57
Thank you, Brian. 01:20:58
That's it for now. 01:21:02
All right. So I'll continue down the just going over some of these questions. So what new positions were added in 2026? 01:21:05
I in my. 01:21:13
Message directed everybody to the back pages, so the back pages of the of the document you received. 01:21:15
And for those that received it, some of you may have received one with some loose pages. 01:21:21
So. 01:21:26
The loose pages are. 01:21:27
We we found a few things and so we made. 01:21:29
They're they're not substantial, but they were. 01:21:32
Corrections that were made to the documents, so the loose pages are what you have there. 01:21:35
And on the back page of that report. 01:21:39
The very last page of that report. 01:21:41
Is meant to at a table. 01:21:44
Show uh. 01:21:46
What's been changed? 01:21:48
In terms of. 01:21:49
And and the challenge? 01:21:50
We're still working on making improvements to the kind of report we might be able to pull out of our. 01:21:53
UKG. 01:21:59
HRI is system. 01:22:01
But it's been, it's been sometimes it is sometimes a challenge. 01:22:04
So thankfully for finance folks, you've got the Fte's there listed. 01:22:08
That doesn't always. 01:22:14
Directly reflect positions, but a lot of times it does. 01:22:15
But that's the information that shows what we have for positions. So in talking through what the positions are, I'll just just 01:22:19
overview. 01:22:22
Numbers we had. 01:22:27
As I went through and reviewed. 01:22:29
And then confirmed with finance. 01:22:31
17.3. 01:22:34
New full-time equivalent. 01:22:36
Equivalence. 01:22:39
In terms of. 01:22:40
Of positions. 01:22:41
We have reduced. 01:22:42
Or eliminated. 01:22:44
20.45 full-time equivalents. 01:22:45
And total non pool meaning those that. 01:22:48
Are actually filling a position. 01:22:52
Whether it be somebody that's working. 01:22:54
10 hours a week or someone that's working full time. 01:22:56
But non pool full-time equivalents. 01:23:00
Are 929.66 so to the question earlier that number. 01:23:03
Or my. 01:23:08
Getting a number versus providing an estimate or recalling. 01:23:09
A very general number. Sometimes that has changed. 01:23:14
But that number does change and fluctuate as people come in or people leave. 01:23:17
But the estimated or anticipated budgeted space. 01:23:20
Is 9 point. 01:23:24
Or 929.66 full-time equivalents. 01:23:25
Pool positions are a little bit different. We have a specific set of hours for those positions and. 01:23:29
Every department that has pool positions. 01:23:34
They can hire. 01:23:37
100 people for. 01:23:39
Each one 4.1 hour if they wanted to. It's it's not really relevant for us. 01:23:42
Just as long as the. 01:23:47
Total hour amount. 01:23:48
Stays the same. So we have a rate of paper, those positions, we have the hours, we know that. 01:23:50
We need to fill. 01:23:54
And then our departments fill those. So that would be. 01:23:55
A big one is is court, but there are also in the Sheriff's Office, there are Human Services and health. 01:23:59
And and clear. 01:24:04
There are positions like that. 01:24:06
So. 01:24:08
And other places that I'm. 01:24:09
Probably that I'm forgetting. 01:24:10
But that was the answer to that question. 01:24:13
So. 01:24:15
Next is. 01:24:16
Here we interest. 01:24:19
A question was the art of interest, I believe, right? Yes, yes. 01:24:21
So the ARPA interest, I apologize. 01:24:25
In my. 01:24:27
In my document. 01:24:28
Finance. They provided me with a number, I just forgot to include it before I sent it out. So the ARPA interest total right now is 01:24:31
$1,069,827. 01:24:36
If anybody wants to write that down, I can also resend this with that number in it. 01:24:41
But again, yes, so it's. 01:24:46
1,000,000. 01:24:47
69,000. 01:24:50
800. 01:24:53
$27. 01:24:55
So that is the interest that's been earned. 01:24:58
On. 01:25:01
On ARPA dollars and that interest. 01:25:02
Believe many of you know, but just to. 01:25:04
Restate if you don't. 01:25:06
So those dollars are not tied. 01:25:08
To any of the federal regulations associated with the ARPA program. 01:25:11
Those dollars are dollars that. 01:25:15
As interest earned. 01:25:17
Belong to Dodge County. 01:25:19
So we have not directly said we're going to use that 1,069,827. 01:25:23
It's not right, it's not singled out as a specific, it's in the balance of funds. 01:25:28
So. 01:25:34
When you look at fund balances and things like that. 01:25:34
It's in there, but it's not pulled out or parsed out. 01:25:37
So I think and I know in fact a couple supervisors have talked with me. 01:25:40
About those dollars and applying those dollars and we could just as easily state with just apply. 01:25:45
$1,069,827.00 of. 01:25:52
Fund balance. 01:25:55
That's what we would essentially be doing, whether we call it the interest or not, that's where those dollars they sit in the 01:25:57
overall. 01:26:00
Added together bucket. 01:26:03
Does that make sense? Am I speaking out of school? 01:26:05
Finance. 01:26:07
Folks, OK. 01:26:08
The next one did we set aside dollars in the Community Development Fund? We did. 01:26:11
So we have about. 01:26:16
Oh gosh, I want to say it was like 42. 01:26:17
1000. 01:26:19
Something. 01:26:20
That is remaining we we actually through. 01:26:22
The application process and then the work of the advisory. 01:26:25
Committee and then the Executive Committee, we've allocated over $1.9 million of the 2 million. 01:26:30
To projects. 01:26:35
I can get your figures on the number of housing units over all that would be. 01:26:37
Coming of the. 01:26:41
The proposals. 01:26:42
But they're they're very positive. 01:26:44
Projects for Dodge County. 01:26:46
But we didn't exhaust. 01:26:49
Exactly and completely 2 million. So whatever that balances would roll over and then we did plan for a $2,000,000 allocation. 01:26:50
So there is $2,000,000 set aside for next year. 01:26:58
And then? 01:27:02
Where department requests included or rejected in the budget, I've kind of gone through. 01:27:04
Thread already so. 01:27:09
That was that were the that were. 01:27:10
Those were the questions. 01:27:13
Any follow up or? 01:27:15
Something that. 01:27:17
Missed that you? 01:27:19
Wanted to know about and maybe you called or sent an e-mail and it hasn't been addressed. 01:27:21
We can try to take care of that tonight. 01:27:26
Supervisor Sigmund. 01:27:31
Thank you. Could you just explain? I think I read about some leftover. 01:27:33
Sales tax from 2024 is that. 01:27:37
In there what? 01:27:41
Could you just explain how that all? 01:27:42
Is work work so? 01:27:44
Thank you. So that I'm thinking that you're looking at the letter. 01:27:45
Rate, Rate that front letter. 01:27:50
Yep, so. 01:27:52
That. 01:27:54
That sales tax fund balance that. 01:27:56
I believe should be 2025. 01:27:58
And that's just an error on my part. 01:28:01
I have it crossed out on here. 01:28:04
So what page? 01:28:06
I'm looking at page five of the budget document. 01:28:07
And it's right in the first paragraph. 01:28:12
2nd to last complete line. 01:28:15
And yes, it says the remaining in the 20. 01:28:17
For debt payments? 01:28:20
And the sentence of the 6.4 million remaining. 01:28:22
In the 2024 sales tax fund balance, that's 2020. 01:28:26
So thank you. 01:28:29
So just to be clear. 01:28:33
Just to be clear, it's. 01:28:36
What's remaining in 2025 is a 3.9. 01:28:38
Yes, that's what we're rejecting. 01:28:42
Correct. 01:28:45
Thank you. 01:28:46
So when we're talking about the 6.457, I think that was. 01:28:47
That was to date remaining. 01:28:51
Oh, with an expectation, right, that we're going to apply? 01:28:53
Additional fund balance, so will be two 2 million at the end. 01:28:57
Yes. 01:29:00
Thank you. 01:29:01
2.3. 01:29:02
Supervisor Teal. 01:29:04
Keel. 01:29:08
I think a summary. 01:29:11
I haven't asked for this. 01:29:13
Before but. 01:29:14
I think. 01:29:16
A summary where you show maybe? 01:29:18
Sales tax. 01:29:21
Applied in the budget? Something that brings it all together, yes. 01:29:23
I can see it. 01:29:27
Say on. 01:29:29
Pages 12. 01:29:32
13 where you show total revenues, but maybe. 01:29:34
Something that shows projects. 01:29:38
And what it has applied to. 01:29:40
Thank you. Yeah. 01:29:42
Both for. 01:29:44
Safe for the current year. 01:29:45
And for next year? 01:29:47
And how many roads? 01:29:48
Miles, this is. 01:29:50
Anticipated at this point. 01:29:52
To cover. 01:29:55
I think that would be good and maybe. 01:29:57
When you look at highways. 01:30:00
Look at some history and see. 01:30:03
What have we done for a few years and how did we fund it and how many roads have we done? 01:30:06
Give us some history. 01:30:13
Of how did you fund it? Sales tax? ARPA. 01:30:16
Levy grants. 01:30:20
You know, funding local. 01:30:22
Chip money. 01:30:25
Local Rd. assistance funds, whatever it was, but how? 01:30:27
Have we? 01:30:31
Progressed over the last. 01:30:32
Five years. 01:30:34
10 years, whatever. 01:30:36
Is feasible. 01:30:38
Might give you. 01:30:40
A history to say. 01:30:42
Here's what we've done in. 01:30:44
We did. 01:30:46
5 miles for. 01:30:47
10 million. 01:30:50
Or 5 million and now that 5 miles is going to be 10 million. 01:30:51
It just to show the progression. 01:30:57
Yeah. Thank you. 01:30:59
We can do that and the good news is when we approach the budget this year. 01:31:02
We approached it and provided you with. 01:31:06
Substantial completion, but not completion. 01:31:09
So that we could. 01:31:12
Make improvement. So we could probably still add something to this budget for the final. 01:31:13
But I appreciate it. 01:31:17
Thank you. 01:31:18
Go ahead. 01:31:20
That's it, That's it. 01:31:21
Well, Mr. Chair, if that's it, I do not have. 01:31:24
Other. 01:31:26
Highlights to. 01:31:28
To bring up at this time. 01:31:29
I'm looking back at department directors. 01:31:31
See if anybody's brains. 01:31:34
Gears are turning. They want to share something new. 01:31:36
I think anymore specific questions, Supervisor Keel. 01:31:38
Her revenue, I just wanted to ask. 01:31:44
When you said 500,000 was added to Wimker. 01:31:48
To make it what? 01:31:53
So 800,000. 01:31:55
Ah OK. I can't answer that right now because at one point I believe. 01:31:58
300,000 in previous budget and she's getting out of that one plugged in you're going to. 01:32:02
So so last year budgeted. 01:32:11
1.3 So we added or sorry, this year we budgeted 1.3 but we added 500 to be 1.8. 01:32:14
We this year we budgeted 500 and now next year it's 1.8. 01:32:21
Sorry. 01:32:26
500 last year, 1.8 this year. 01:32:27
Yeah, correct. 01:32:35
What? What was the? 01:32:38
Well, and that's probably also how I. 01:32:40
Wrote it and said it. So we can clarify that. So what was submitted by the department's what what was submitted originally by the 01:32:42
department was the 1.3. We changed it to 1.8. So as an additional 500,000. So it's the yes, it was the, it was the adding in. 01:32:50
Anticipated revenues. 01:32:58
That we have. 01:33:00
Deliberately not added in in the past. 01:33:01
So that we. 01:33:03
And if it doesn't show up? 01:33:05
We're not out 1.8 million. 01:33:07
In terms of revenues, we're out. 01:33:09
Less than that, last year we only budgeted 500,000. 01:33:11
So if we got. 01:33:14
500,000 Great if we got more win. 01:33:16
And if we got less, we were only out 500,000. 01:33:19
I guess what's the point of mentioning it, right? 01:33:22
Yes, ma'am. 01:33:26
Which is also the three-year average. 01:33:29
We based it on a historical average. 01:33:31
OK. Any other specific questions? 01:33:36
All right, Kathy. Supervisor Houchin. 01:33:44
Thank you. 01:33:46
There's some things as I go through the budget. 01:33:47
I have a problem. 01:33:49
With borrowing money. 01:33:51
For roads at the same time, we're giving away $2,000,000 in grants. 01:33:54
To me that doesn't make sense if we don't have the money to give and we've only done it for one year. 01:33:59
Given those grants. 01:34:04
Maybe we take a little break, see how the. 01:34:06
How the investment? 01:34:09
Worked. 01:34:10
Do we even have benchmarks on those investments? 01:34:11
Are there benchmarks? 01:34:15
So yes, I, I will say yes, we have built into our contracts. 01:34:16
Timelines and requirements. 01:34:22
So. 01:34:23
When these entities apply, they give us. 01:34:24
A projection of. 01:34:27
How long they think their their project is going to take and what is going to yield? 01:34:28
And we want we hold them to a specific timeline. I believe there may be additional details. I'm looking toward corporation counsel 01:34:32
because she's been. 01:34:35
An integral part of drafting those. 01:34:39
But we told them to it. And if they don't? 01:34:42
Come in within the time frame to get reimbursed because they can show us the deliverable. 01:34:45
Than those dollars don't get. 01:34:51
Distributed. 01:34:52
But at the same time, some of our tips are. 01:34:55
And they might not payout. 01:34:59
We might not see the. 01:35:01
The value of that for. 01:35:03
5-10 years. 01:35:05
Not yeah. 01:35:07
Not in property tax, correct? 01:35:08
And so I think. 01:35:10
To borrow money when we're getting. 01:35:14
I know you, I know it. It always feels good to be a funny away. 01:35:17
If we don't have it, we. 01:35:26
I see. 01:35:30
What you're saying? 01:35:30
Our to. 01:35:38
Thank you. 01:35:42
One thing that I will if I can. 01:35:43
Go ahead. 01:35:46
Just a couple thoughts because I appreciate Kathy to comment. We've talked about this one already a little bit. 01:35:47
And. 01:35:53
Yes. 01:35:53
With with tax increment financing districts, we're not going to see. 01:35:54
That return in property tax value. 01:35:58
A base value increase for. 01:36:01
Depends on which district, right? But the potential is always 20 or 27 years. That's the the time frame depending on which type of 01:36:04
tax increment district it is. 01:36:09
But if we get the development in that district. 01:36:13
It yields a lot of other fruit. 01:36:17
For us. 01:36:19
So. 01:36:20
The benefit of the people moving in and investing, whether they be people that end up contributing to bodies like this in their. 01:36:21
Locale have kids that are going to school. 01:36:28
That gets more money from the state for our school districts, so or. 01:36:31
From us. From us too, I guess. 01:36:35
As residents. But you're growing. You're growing the base of. 01:36:37
I guess assets and resources. 01:36:42
Even though you're not seeing the specific. 01:36:44
Revenue set of property tax over that same time period, it's difficult to measure. 01:36:47
That's why property tax is what we measure. 01:36:53
But there are other, there are other value adds, excuse me, to the community or to the county as a whole of having it. 01:36:55
So I would just want to share that. 01:37:01
That thought before. 01:37:04
Yeah, before the the opportunity. 01:37:06
Goes away. 01:37:09
So thank you. 01:37:10
Supervisor. 01:37:10
I was going to say something similar. This is not giving. 01:37:12
This is not going to Saint Vinnie's, this is an investment in our community. 01:37:15
And I know one of our supervisors just talked about our stagnating population. 01:37:20
You know. 01:37:24
I grew up here. 01:37:25
And. 01:37:26
We are. 01:37:27
Within 2000. 01:37:27
People City Beaver Dam. 01:37:29
Since I. 01:37:31
Came here in grade school. 01:37:32
So. 01:37:33
Yeah, it's stagnated. So when you invest in housing. 01:37:35
You attract. 01:37:39
Pill from out. 01:37:41
I don't know where we're talking about cutting 10% of the workforce. Clearview's got a terrific shortage. 01:37:43
Of workers and we're putting in a multi $1,000,000 project. 01:37:48
Maybe not horrific, but we have a shortage. 01:37:52
And we're putting this multi. 01:37:54
$1,000,000 expansion and if we don't even have people right. 01:37:56
It's we've got to fill it. 01:37:59
Right. And if we can't fill it with staff, then we can't fill it with patients. So like cutting Clearview? 01:38:02
Would not be a great idea. 01:38:07
But similarly, not investing in the community looks good on paper. 01:38:09
But. 01:38:15
Wouldn't it be amazing? 01:38:16
If when the younger people here are older and they look back and go wow, look at how everything is going so well and businesses 01:38:18
are thriving and our population is up. 01:38:23
And we did that because we invested in the community. 01:38:28
So it's not just a gift. 01:38:32
And there's also a huge housing shortage. So if these are housing developments. 01:38:35
That's critical. 01:38:40
You don't have enough housing. How are we going to grow? 01:38:41
The community. 01:38:44
Any other comments? 01:38:50
I have one more, Mr. Chair, if I could. 01:38:54
Just. 01:38:56
Wanted to mention. 01:38:58
For those of you and. 01:38:59
I would appreciate and understand and expect that. 01:39:01
Nearly everyone or everyone. 01:39:04
Looking hard at what we are doing in terms of operations and how that relates to what we might be. 01:39:06
Asking our residents to pay in some other form of. 01:39:12
Of added property tax in coming years. 01:39:15
We are one thing. 01:39:20
That will be significant overtime. 01:39:22
We are coaching all of our departments. 01:39:25
So that when we are talking about all of the capital, things were not. 01:39:28
Debating tonight or discussing tonight? 01:39:32
But the the vehicles or. 01:39:34
New lighting. 01:39:37
In a facility. 01:39:39
Air conditioner on top of the building, whatever those things might be. 01:39:41
As we. 01:39:45
Build those out. 01:39:46
We are coaching and requiring proof. 01:39:48
Of budgeting for the long term replacement of that item. 01:39:51
In the future. 01:39:55
So. 01:39:56
Understanding just a point about conservative. 01:39:58
Budgeting. 01:40:01
We're not asked. People aren't coming and asking for something now and then not planning for how they're going to pay for it 01:40:02
later. 01:40:05
When they have to come ask again. 01:40:09
We're we're looking for and requiring folks to set aside dollars and. 01:40:11
To the extent. 01:40:17
A lot of it this year didn't didn't show up because we still said no to the requests. 01:40:18
But in the future. 01:40:22
There's. 01:40:23
There's other. 01:40:25
Value adds that we're working on trying to reduce. 01:40:26
Our our overhead cost or at least our. 01:40:30
Long term. 01:40:33
Surprise impact planning for the future with operations, maintenance and replacement. 01:40:34
Thank you. 01:40:41
And that is all that I have, Mr. Chair, so. 01:40:42
OK. 01:40:45
What do we have on the desk tonight? 01:40:49
On your desks you have an e-mail. 01:40:52
From the county administrator with the questions and you also have an outline of the meetings and the deadlines for budget 01:40:55
amendments. 01:41:00
Provided by my office as a reminder for you. 01:41:05
Thank you. 01:41:09
Supervisor Johnson. 01:41:12
OK, I make a motion to adjourn to our the next meeting this Thursday, October 30th at 6:00 PM. 01:41:14
I have a second by Supervisor Miller. 01:41:21
All in favor signify by aye. 01:41:23
Opposed. That is carried. 01:41:26
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October 28 2025 Proceedings General Document
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Transcript

Event transcript
Well. 00:00:00
Department directors. 00:00:01
Who joined us tonight? 00:00:02
I want to and also representatives from Ellers and associates that will be talking with us in a few minutes about. 00:00:04
Financing. 00:00:11
And the financing opportunities? 00:00:12
For Dodge County and what the impact would be. 00:00:14
If we were to pursue such a thing in the future, but before we go the go to their presentation, I wanted to give a brief overview 00:00:16
of some of the material that was distributed. 00:00:22
Via e-mail to your emails on Saturday morning. 00:00:27
So first and foremost, just to confirm with everyone, we. 00:00:32
We have a before you and what you received last week is a balanced budget. 00:00:35
We have about $71.9 million in overall budget for general fund. 00:00:40
Fund 100. 00:00:46
And then all funds you'll notice down a little further down below 183,000,000. 00:00:48
$782,824. 00:00:53
The adjusted number there is meant to show operational costs when we take out. 00:00:57
Transfers between funds because that inflates the number and when we take out internal service. 00:01:01
Costs. 00:01:07
Because that also inflates, inflates the net. 00:01:07
Amount. 00:01:10
And then overall property tax? 00:01:12
At UH. 00:01:14
37.1. 00:01:15
Million. 00:01:16
For 2026. 00:01:18
I have some. 00:01:21
Some information that is interesting that I would love to work have more interactive a discussion on, but we'll do that near the. 00:01:22
Latter end of the meeting. 00:01:29
But comparison for Dodge County versus the other 71 counties in the state of. 00:01:30
Wisconsin. 00:01:36
So this is just we, we talked about this previously, but a reminder there, we have two lines. 00:01:37
Demonstrating for US operating and capital expenses specifically. 00:01:42
The blue one. 00:01:47
Is actual. 00:01:48
In actual dollars and the orange is when we take. 00:01:49
This year's dollars. 00:01:53
2025. 00:01:54
And review or. 00:01:55
25 and 26, but go backward. 00:01:57
And look at OK. 00:01:59
Purchasing power of dollars today. 00:02:01
And equivalent value today. 00:02:03
In 2012. 00:02:06
2017 What would that look like? 00:02:07
And when you do that? 00:02:09
You can see that the. 00:02:11
The increase is much less dramatic than it might sound when we look at. 00:02:12
Dollar for dollar actuals. 00:02:19
In in 2025 looking back. 00:02:20
Like we have with the blue line. 00:02:24
If that makes sense. 00:02:26
Property tax over time. 00:02:28
In the same form, so taking the number this year and then projecting that backward to look at what our costs were like over the 00:02:30
last 10 years. 00:02:34
Excuse me? 00:02:38
We have actually reduced overtime. 00:02:39
What we are spending out of our. 00:02:43
Residents pockets are businesses coffers. 00:02:47
On property taxes or on property tax funded services in Dodge County. 00:02:50
That has gone down. 00:02:55
So. 00:02:56
I'll show. 00:02:57
Some more direct. 00:02:58
Detail those numbers. 00:03:00
In a coming slide. 00:03:02
But then we also look at median homeowner property tax. Now the slides you received on Saturday, there was a bit of a. 00:03:04
An error or something that would be confusing, it said. I think median homeowner $300,000. 00:03:11
Property tax. 00:03:17
So a median home of 300,000 but we've. 00:03:19
Assessed or taken a look at the median home. 00:03:21
Across time. 00:03:24
But you can see there too the median homeowner. 00:03:26
Overtime has been paying. 00:03:29
Less. 00:03:30
Per $1000 or overall? Excuse me? 00:03:31
Property tax dollars. 00:03:34
When we look at revenues historically. 00:03:37
Dodge County. 00:03:40
Has. 00:03:41
Really. You'll see there. 00:03:42
Four major revenues, the blue line or the blue? 00:03:44
Chunk of the bar is our property taxes. 00:03:47
The yellow chunk of the bar sales tax. 00:03:50
Light green is charges for service and. 00:03:53
Dark green is. 00:03:55
You'll notice that the blue line or the blue bar. 00:03:57
Doesn't change much. 00:04:00
Over time. 00:04:02
And that's because as we look at what we're charging. 00:04:03
In property tax. 00:04:07
It's remained fairly consistent. 00:04:09
It has gone up. What you don't have here is an adjusted version, but I've looked at that and that. 00:04:11
Shows that. 00:04:18
That amount even more closely aligning or even. 00:04:19
As we mentioned in the other slides going down but the. 00:04:22
You'll see sales tax as well has increased slightly. 00:04:25
But the significant change? 00:04:28
Overtime has been charges for service. 00:04:30
So as we have grown as an organization or as we've maybe not even grown as an organization, probably better to say as we have. 00:04:33
Every year, year by year. 00:04:41
We go through this process and we look to reduce or keep the same or as. 00:04:43
As reined in as possible our property taxes. 00:04:49
We've looked to other. 00:04:52
Other things for covering. 00:04:53
Covering costs and that's charges for service now in there of course is also Clearview. 00:04:56
Which funds its whole operation through its charges for service. But other things have increased as well in terms of charges for 00:05:01
service. That's how that's the big. 00:05:06
Significant change. 00:05:11
That has helped us. 00:05:12
To survive and navigate. 00:05:14
With a fairly consistent property tax amount. 00:05:16
Overtime. 00:05:19
Also, you'll see grants have gone up, but not significantly. In fact, they've dropped a little bit in the last. 00:05:20
Well, for 2026 we project. 00:05:26
What's important here to note is. 00:05:29
If we thought about. 00:05:31
Cutting a service. 00:05:33
See where the revenues are for services. 00:05:36
And how much of a percent of our budget they are. 00:05:38
It would be. 00:05:41
Ill advised. 00:05:42
To look at ways to reduce a service. 00:05:43
For our residents. 00:05:46
Because that's that's a significant percentage of our overall bucket. 00:05:48
And I'll share that in another image here in a second. Here's the adjusted of that same. 00:05:52
That same bar chart. 00:05:55
But now it's. 00:05:58
Disregard the the text that's a little bit off, but the table itself. 00:05:59
You can see that change. So when we factor in the consumer price index changes over the last 10 years. 00:06:03
We've actually reduced our property tax by 5.7, almost 5.8. 00:06:10
$1,000,000. 00:06:14
In terms of the actual value. 00:06:15
Of what we're paying in tax and what that can do in terms of funding services. 00:06:18
So this is. 00:06:25
What I was thinking of where I'd show it a little bit better, this is just looking at the percentage change. 00:06:27
Or excuse me, not the percentage, change the percent of. 00:06:32
The revenue, the. 00:06:36
Whole bucket of revenues. 00:06:37
Each year for these four major revenues, and again blue is property tax, yellow as sales taxed, green is charges for service. 00:06:38
Dark green is grants. 00:06:44
And you'll see that. 00:06:46
Overtime looking even now to 2026. 00:06:47
Property tax. 00:06:51
Is. 00:06:52
22.5%. 00:06:53
Of the overall. 00:06:55
Portion or that's the piece of the pie, 22.5% of all of our revenues are comprised by property tax, nearly 50%. 00:06:57
Comprised of. 00:07:05
Service charges. 00:07:07
6.2%. 00:07:08
Being then the sales tax in the 14.1% are grants, which is noted as I mentioned down from the last few years. 00:07:09
Things have been reduced. That's not a change in. 00:07:17
What we? 00:07:20
What we've been doing just a change in what dollars are available for us. A significant contributor to that higher, higher line in 00:07:21
and increase from 2021 to 2023 is ARPA dollars as well. 00:07:27
So with that. 00:07:33
Factored out, it's probably a much more. 00:07:35
Consistent or. 00:07:38
Flatline. 00:07:39
So I like this slide and it was the concept was provided to me. 00:07:42
Many, many months ago by our finance director. So I wanted to, Mr. Chair, if it's all right, light up his microphone. 00:07:48
And allow. 00:07:54
Mr. Tilda Share. 00:07:56
Kind of the the point of this slide. 00:07:58
OK. 00:08:15
Nope. 00:08:16
How about tapping it now? 00:08:18
Nope. Maybe. Maybe you can just. 00:08:20
Yeah, I was gonna say, maybe you could just do that. 00:08:26
Nope, it's Bill. 00:08:30
Oh, there we go. 00:08:32
They're not swung the right way. 00:08:33
That's OK, you still got some steps in. 00:08:35
Back and back again. 00:08:38
So this slide basically. 00:08:40
Represents philosophies or approaches to budgeting. Obviously no one will like the. 00:08:43
Below budget, right where? 00:08:49
If you were to. 00:08:52
Think of your revenues versus expenses. You're spending more than you. 00:08:53
Then you bring in. 00:08:58
Right where you're underwater. 00:08:59
Oftentimes in government we talk about a balanced budget. 00:09:02
And oftentimes if we just match expenses to revenues? 00:09:05
We're treading water. 00:09:11
We're really not planning for the future. 00:09:12
So oftentimes in. 00:09:18
Good governance. 00:09:21
You'll see. 00:09:22
Departments and so forth basically. 00:09:24
Over. 00:09:28
Overestimating expenses under estimating revenues. 00:09:29
Gives a bit of a cushion. 00:09:33
And allows us to. 00:09:36
Bring in fund balance and so it's just above budget. 00:09:38
But where? 00:09:43
The obvious. 00:09:45
Thing here that we're just staying afloat in that example. 00:09:46
But the obvious thing that we're really trying to do. 00:09:49
Is we're trying to. 00:09:52
Get up on our skis. 00:09:53
And we're really trying to make sure that we're we're planning for the future. 00:09:55
And so oftentimes, it won't just be your operational expenses. 00:09:59
Balanced against your operational revenues, but you'll. 00:10:04
Be trying to. 00:10:08
Basically. 00:10:10
Plan for the future you're trying to. 00:10:13
To to get up on the skis. 00:10:15
What I like about this image? 00:10:18
Is. 00:10:20
To think about. 00:10:22
Who's driving the boat? 00:10:23
And whose? 00:10:25
The water skier. 00:10:26
And. 00:10:28
Generally speaking as staff. 00:10:29
Were were were the ones? 00:10:31
Trying to perform were the skiers. 00:10:34
As a board and as government. 00:10:37
You have the opportunity to. 00:10:40
To drive the policies. 00:10:42
That that help us to. 00:10:45
To move forward or not? 00:10:47
And so. 00:10:49
That. 00:10:50
That's what I like about this image. 00:10:51
It was shared with me at one point in time and so I've. 00:10:53
I've used it. 00:10:57
And so anyways, does that cover what you want in Cameron? 00:10:58
It does. Thank you. 00:11:02
So and. 00:11:03
Enjoy the picture because I'm probably going to share it every year. 00:11:05
To a degree and I would say. 00:11:09
With what I want to share next. 00:11:10
Before we even get to the next slide. 00:11:13
We are really in a lot of ways right now. 00:11:16
As your administrator, I would share with you. 00:11:19
We have been balanced and as costs increased to go up. 00:11:22
We are. 00:11:27
We're utilizing the. 00:11:28
The resources that are there in the in the third stick figure. 00:11:31
With a life jacket floating just above the water. 00:11:34
You're above budget with fund reserves. 00:11:37
So for years we've whittled down fund reserves. 00:11:40
For various things. 00:11:44
But we've. 00:11:46
Been very conservative in our estimates, so we. 00:11:48
At the end of the year, even though we plan for and whittle down those fund reserves for operations or expect to when we budget. 00:11:51
We've we've been all right. 00:11:58
But as costs increase. 00:12:00
We have to. 00:12:02
Not only review and and. 00:12:03
Remove or eliminate certain things, but we also have to be a little more. 00:12:05
Aggressive with some of our cost estimates, so. 00:12:10
We're not necessarily eroding fund balance. 00:12:14
There's some things we'll talk about with fund balance in a little bit, but we are. 00:12:18
This year's budget in order to balance. 00:12:22
We're looking at. 00:12:24
The last three years of. 00:12:26
Revenues and expenses when we make our projections. 00:12:28
But we're. 00:12:32
We're upping that a little bit from where our typical conservative numbers would be just because. 00:12:33
We know that. 00:12:39
With our. 00:12:40
Conservative estimates and operations we've had in the past, it wouldn't work. 00:12:41
So. 00:12:44
Let me just share with you. 00:12:46
In case you. 00:12:47
You may recall from our discussion on. 00:12:48
Or the e-mail. Excuse me on Saturday. 00:12:51
But one of the sections is called Balancing the Budget and Closing Funding gap. 00:12:54
So in this section of the very. 00:12:58
Lengthy e-mail. 00:13:01
Thank you to all those that read it. 00:13:02
In that section, we're talking about in a bulleted list. 00:13:05
The revenues that we've estimated higher than we typically do. 00:13:09
Still within the realm of something that is possible and. 00:13:12
I think pretty safe to expect. 00:13:16
But much more than. 00:13:19
We've relied on those. 00:13:21
On those projected revenues, much more than we have in the past. 00:13:23
In order to make things work. 00:13:26
With the budget that is before you and this. 00:13:28
Excludes the. 00:13:30
The capital improvement plan items that we're going to. 00:13:32
Talk about tonight as well. 00:13:35
So one example of that is federal corrections revenue. 00:13:37
We've increased the. 00:13:41
The anticipated revenue. 00:13:42
In the budget by $212,000. 00:13:44
We expect to get that. 00:13:48
But we're leaving. We're sticking our neck out a little bit farther. 00:13:49
To make that work right. 00:13:53
We've estimated an increase of $500,000. 00:13:54
In the WIMCR Wisconsin. 00:13:58
MCR revenue this winter payment. 00:14:01
That fits within the trend. 00:14:04
But it is again. 00:14:06
We're we're not saying. 00:14:08
A real low number anymore where? 00:14:10
We're estimating. 00:14:12
With what we think will be the actual number, but if it's lower. 00:14:13
We've put ourselves out a little bit. 00:14:16
With some risk. 00:14:18
There's also a rolling surplus that we will be applying, so the fund balance in Fund 200 for Human Services and health. 00:14:21
From now on, we'll make sure we maintain a minimum balance in that fund. 00:14:27
If possible. 00:14:31
We won't take money from that fund for any. 00:14:33
For any purpose and put toward operations. 00:14:35
Any if they're below that minimum balance. 00:14:38
So if they have less than that, we'll keep. 00:14:41
Going and trying to fill it with reimbursements that we get from the state, but once they reach that minimum balance, we're 00:14:43
skimming everything off the top and applying that to their operations to reduce the amount of property tax that we have to 00:14:48
allocate to Human Services and health. 00:14:52
So again. 00:14:57
Ultimately to take away their. 00:14:59
We are sticking our neck out a little farther. 00:15:01
When it comes to what we're willing to risk or what we're willing to to anticipate for revenues. 00:15:03
Which? 00:15:10
Again, I don't. 00:15:10
Believer said. I don't believe we're setting up. 00:15:12
Ourselves up for failure with this budget but. 00:15:14
This is a trend and a movement that we need to be aware of. 00:15:16
Indirect cost contributions from. 00:15:20
Clearview. 00:15:22
So Clearview is a. 00:15:23
Is a fee based. 00:15:24
And. 00:15:26
Fee based operation. 00:15:27
People coming pay for it and those are the revenues that. 00:15:29
Pay for the whole function. 00:15:33
We are they had in the past. 00:15:34
Allocated. 00:15:37
Or written off. 00:15:38
About $800,000 of in kind services. 00:15:39
Basically in providing. 00:15:42
Rooms for wards of the county. 00:15:44
That are under the charge or responsibility of Human Services. 00:15:47
And health, they've provided those rooms. 00:15:50
Free of charge to Human Services and Health. 00:15:53
We would no matter what have to find places for these individuals, probably there, but rather than have HSH pay. 00:15:55
Clearview has taken that on this year instead of doing that allocation. 00:16:02
We simply pulled a full amount of indirect costs for. 00:16:08
Services. 00:16:12
From our indirect cost reports we do every year. 00:16:12
And ask Clearview to put in that full amount which is about 1.4 million. 00:16:16
And what that does is. 00:16:20
No longer will they do the in kind. 00:16:22
Write off or. 00:16:24
Provision of those spaces Human Services and health will we will book and document Human Services and health paying the. 00:16:26
The rent for the space of the charges. 00:16:33
But. 00:16:36
Clear views paying directly to Dodge County. 00:16:37
A greater amount that. 00:16:40
Cancels out that 800,000 and adds an additional $602,000 into our revenue bucket. 00:16:41
For operations for the rest of the county. 00:16:47
In addition to those things I want to mention. 00:16:53
And this is important because I want you to know where we are. 00:16:57
Endeavoring to provide. 00:17:00
Of value to dodge. 00:17:03
For Dodge County residents. 00:17:05
And be conservative in what we're providing. 00:17:07
There were over $230,000 worth of new requests. 00:17:09
And primarily operations related. 00:17:14
That were. 00:17:17
That were. 00:17:18
Rejected. 00:17:19
So. 00:17:20
Things that departments came. 00:17:21
Came forward asking for. 00:17:23
Some things were. 00:17:25
Were approved. 00:17:26
Dollars were allocated a lot of. 00:17:27
Capital or one time expenses, but operational things like new positions and for the most part. 00:17:29
Those unless they could fund themselves because of a grant or a different service fee. 00:17:36
Those those requests were denied. 00:17:41
We look at highway. 00:17:44
Highway operations and. 00:17:46
Sheriff's Office operations, they did have some reductions. 00:17:49
We did make some reductions in terms of dollars allocated. 00:17:52
The. 00:17:56
The highway amount is was based on salary projections, but we've. 00:17:58
This time based actual cost on previous years. 00:18:04
The sheriff's reduction. 00:18:06
Is also related to. 00:18:08
Cost, just cost increases in that in the. 00:18:10
Sheriff's Office that have been. 00:18:13
Addressed with policy changes that have allowed us to reduce. 00:18:16
The cost or the anticipated cost for 2026 in the Sheriff's Office? 00:18:19
And I will leave it at that right now. 00:18:25
But that information is the e-mail that I sent you previously, and the clerk does have copies. 00:18:27
That we will provide later on in the. 00:18:33
In the meeting. 00:18:36
So that you have a hard copy as well as. 00:18:37
As well as the e-mail. 00:18:40
So moving forward. 00:18:41
We have a few options I. 00:18:42
Back up a little bit, I'm jumping now to. 00:18:45
Not just the budget document, Which? 00:18:47
Hopefully you've got some questions. We'll talk about those in a minute. 00:18:49
But jumping to capital improvement planning because that's the other piece of what we need to talk about. 00:18:52
You'll recall we approved or you approved. 00:18:57
A number of projects in the capital improvement plan, but we sat with about $21 million of projects that were. 00:19:00
Unfunded or that where funding had been had not been identified. 00:19:06
So. 00:19:10
That's what we need to or we would like to talk about and dedicate some time to now. And so we have representatives from Ehlers 00:19:11
and Associates. 00:19:14
That will be joining me. 00:19:18
Up front. 00:19:20
And I would also ask maybe. 00:19:22
Our finance director, if he's willing to come. 00:19:23
Come up as well. 00:19:25
But as they're getting ready to come up, four or, excuse me, five options. So one option number one we don't really want to do. 00:19:27
But always we can do nothing and just cover our eyes, right and and. 00:19:32
That will leave us without. 00:19:38
Meet meeting our 22 miles of roads per year goal. 00:19:40
We can. 00:19:44
Apply all of our general fund, fund balance and possibly others. 00:19:45
To cover these gaps. 00:19:51
Again, not necessarily the wisest option if we want to be not only conservative, but. 00:19:54
Plan for rainy days. 00:20:00
We could. 00:20:02
Endeavor to cut some services and reallocate dollars to capital projects. 00:20:03
But I will go back for just a minute. 00:20:07
To this slide. 00:20:10
To point out that. 00:20:11
Services comprise a significant portion of our budget. 00:20:13
In terms of revenues? 00:20:17
So. 00:20:18
When we were taking away from the highest generating source. 00:20:20
Of revenue for Dodge County if we address. 00:20:24
Or try to cut services. 00:20:27
We could initiate A referendum to increase tax base. I know that concerns about a referendum or referendums in the future have 00:20:30
been discussed. 00:20:33
In the last. 00:20:36
Few months. 00:20:38
So that's not an option that would really work for funding right now. We would have to wait until later in 2026 before we would 00:20:40
know the outcome and begin to fund projects. 00:20:45
So we probably would be looking at increased costs or? 00:20:50
Again, deferring some of our capital plan items for another year. 00:20:54
And then the last one. 00:20:58
And the one that. 00:20:59
I would like this body to strongly consider. 00:21:02
Is issue bonds to generate dollars to fund long term capital improvements? 00:21:04
Only the stuff. 00:21:09
That's going to last. 00:21:10
The next. 00:21:12
20 years. 00:21:13
We don't want to. 00:21:14
Borrow money. 00:21:16
For uh. 00:21:17
What we're doing on a daily basis, our operations, that's like going to Check Into Cash. 00:21:19
And none of us want to go to Check Into Cash. 00:21:24
For dollars. 00:21:26
What we're talking about is investing in the infrastructure. 00:21:27
That hopefully will be here in some cases long after we have moved on to. 00:21:31
Whatever is our next stage of life, and maybe not even here on the county board or here working for Dodge County, but the 00:21:36
individuals that are here. 00:21:40
Would be using those things. 00:21:44
And also paying for them. 00:21:46
Rather than you and I saving up. 00:21:48
To buy something. 00:21:50
That we might not fully utilize. 00:21:51
Anyway, umm. 00:21:53
So with that. 00:21:55
I'll turn time over to Greg Johnson and Phil Carson from ELLERS and also welcome up our Finance Director. 00:21:58
Well, actually just Greg Johnson. Phil gets the oh, Phil is coming up good. 00:22:04
Greg is the guy. 00:22:08
I was going to say poor sucker, but I'm not going to say that, but Greg is the guy that's going to be most doing most of the 00:22:11
presentation. 00:22:13
But we'll all just. 00:22:18
Standing here and crowd around a bit. 00:22:19
And as you have questions. 00:22:22
We'll take them. 00:22:25
Let me. 00:22:26
Sorry, Greg, there you are. 00:22:29
Take. Take it away. 00:22:31
Good evening. Appreciate your time this evening to talk through some capital finance options for, as Cameron mentioned, some of 00:22:34
the counties. 00:22:38
Larger infrastructure projects. 00:22:42
As well as some potential facility improvements going forward. 00:22:44
Before we begin and just kind of look at what capital financing options might look like. 00:22:49
Let's start with where the county is presently with your existing debt service. 00:22:54
Presently in your 2025 budget, the County did not have any levy for debt service. Your existing principal and interest payments 00:23:00
are paid from sales tax revenue, Clearview operations and and Hwy. operations. 00:23:07
What we show in this chart. 00:23:15
As an example, as if a portion of the debt service that's presently paid by sales tax. 00:23:17
Were to be incorporated into a tax levy for your 2026 budget. 00:23:23
That amount would be approximately $944,250. We'll talk about why we're looking at that in a few moments. 00:23:28
But what that would mean to your? 00:23:35
Tax rate per thousand. It would add $0.08 per thousand if you converted a portion of your sales tax. 00:23:37
Supported debt to levy. 00:23:43
So far a $300,000 property that would be about. 00:23:46
$25.47 per year. 00:23:49
So. 00:23:53
Part of the reason we're showing this is when we look at some options in the future for financing capital projects. 00:23:54
It starts to kind of. 00:23:59
Slowly ramp up. 00:24:01
Your levy for debt service and that tax rate impact versus going from zero to. 00:24:02
To financing some projects with that and levying for that full amount of debt service. 00:24:07
In this financing illustration, we've identified. 00:24:15
Financing some projects through the issuance of general obligation debt every other year. 00:24:18
So these are some estimates that we worked on with staff just to identify some capital funding amounts. So you'll see these fall 00:24:25
into 3 categories. 00:24:29
Road improvements, some tower improvements related to communications infrastructure and then facility improvements. 00:24:34
So the amount total amount in 2026 is 37,000,020. 00:24:41
28 it's 57 million and in 20-30 it's 37 million. 00:24:46
So essentially. 00:24:51
Occurring and going through the debt issuance process every other year. 00:24:53
What we've done in our financing plan is really structured the debt and amortize it over. 00:24:59
Considering useful wife of the assets, so all of the road projects are amortized over 10 years. The tower and facility 00:25:05
improvements are amortized over 20. 00:25:11
To take into account kind of the useful life of those assets. So we showed estimated debt service schedules for those borrowing 00:25:17
amounts every other year. 00:25:21
To kind of fund that infrastructure. 00:25:27
So I won't go through the debt schedules themselves, which you'll just see for each issuance, we show the debt related to each 00:25:30
capital asset being financed, roads, towers and facilities. 00:25:35
So it's really a plan that covers out out through 2030. 00:25:41
In terms of the looking at kind of what that does to your tax rate for debt service? 00:25:47
We're going to kind of work our way across here from from left to right to kind of show that impact. So as I mentioned, if the 00:25:54
county levied a portion of its existing debt service in 2026 at $944,250. 00:26:02
You know that would be the the fiscal impact on the 2026 budget. So again that is about. 00:26:09
8-8 cents per thousand of value for 300,000 value property. That's $25 a year for debt service. 00:26:16
And these columns under proposed at in 20/26/2028 and 2030. We show the gross principal and interest repaid for the debt service 00:26:24
for each of those issues. And then we show a portion of the. 00:26:32
New debt continued to be repaid by. 00:26:39
Sales tax. 00:26:43
So the sales tax revenue at this illustration. 00:26:45
Is eventually capped out at about 3.5 million for debt. 00:26:48
It's increasing about 2% per year until we hit hit that $3.5 billion maximum cap that we set for this model. 00:26:52
So when we look at how that could impact your property tax levy in this levy change from prior year. 00:27:02
You started with a modest debt service amount of 9 or 44,250 for your 2026 budget and then. 00:27:09
Incorporate debt service every other year. 00:27:17
From. 00:27:20
2026 to 2027, the levy for debt service would increase approximately $637,000. 00:27:22
From the prior year. 00:27:29
So for our 300,000. 00:27:31
Valued property. 00:27:33
That would result in $40 in the. 00:27:34
Total tax bill for the county for debt service. 00:27:37
So that increase over prior year is about $15. 00:27:40
And then you'll see the debt service levy increase annually per year. 00:27:44
Is about $1,580,000 and so you'll see that total tax rate for debt service. 00:27:49
Starts to ramp up $8.08 per 1013 cents per thousand and gradually starts to peak out at about $0.62 per thousand. 00:27:55
Then this far right hand column we show the increase each year for debt service to fund this full. 00:28:04
Program of capital improvements with projects funded every other year from 2026 through 2030. 00:28:11
So that increase over the fire over the prior year kind of ranges from you know $15 at the lower end to about $36 increase over 00:28:18
the prior year for our 300,000 valued property. 00:28:25
You'll see going forward in our model, we kind of show in 2033 the debt service levy starts to decrease. That's really to account 00:28:33
for the end of our planning model. 00:28:38
If the county continued on a. 00:28:43
Every other year debt issuance schedule, the next debt issuance would be in 2032, which would hit your levy in 2033, which is why 00:28:46
we've built them. 00:28:50
A decline. 00:28:55
In the. 00:28:56
Tax levy increase for that year for debt service. 00:28:57
So this is the illustrate. 00:29:00
As Cameron mentioned, kind of incorporating some of your. 00:29:02
Larger ticket capital investments to kind of amortize that over? 00:29:06
Their useful life. 00:29:11
And have future generations that will benefit from those assets help to pay for it by incorporating the debt service into your 00:29:13
levy. 00:29:16
But showing that levee kind of gradually increasing and then that increase year over year. 00:29:21
Just for debt service capping out about $1,580,000. 00:29:26
To just look at a different scenario, same borrowing amounts, but in this case, if you continue to your current practice of not 00:29:35
having a levy for debt service for your existing debt that's outstanding. 00:29:41
So 2026 your debt service levy would be 0. 00:29:47
As you start to incorporate, you know the same amount of debt service that. 00:29:52
Was in the previous illustration. It just results in a more, you know, significant. 00:29:56
Uptick in terms of that fiscal impact, so you go from. 00:30:00
Obviously no tax rate per thousand to $0.13 per thousand, which on a 300,000 valued property would be about $40 a year for debt 00:30:05
service. 00:30:09
So. 00:30:13
Back at the previous slide. 00:30:14
Kind of. 00:30:16
You know, shows about a $25 increase, then a $40 increase. Here it would just go from 0 to $40. 00:30:17
So just kind of shows, you know. 00:30:24
You can look at different options in terms of how you layer in that impact in terms of. 00:30:26
Incorporating a debt service levy when there isn't 1 presently. 00:30:32
One other item we like to look at is really your state. 00:30:37
Borrowing limit. 00:30:42
Which is the same for all counties and municipalities. The amount of general obligation. 00:30:43
Principal outstanding cannot exceed 5% of the county's total equalized value. 00:30:49
So at the end of fiscal year 2025, the county has 16,995,000 of debt outstanding. 00:30:55
You're at about 2.96% of your statutory debt limit, which leaves you. 00:31:02
557 million of borrowing capacity. 00:31:09
With these financings every other year at the dollar amount that we identified for illustration. 00:31:12
For roads, facilities. 00:31:18
And other capital items you're looking at, you know that picking out about 15% of your utilization. 00:31:20
So really it's as far as legal borrowing capacity, the county has sufficient borrowing capacity. It's really more about. 00:31:28
Budgetary impacts levy impacts affordability because legally you have, you know, sufficient borrowing capacity to fund. 00:31:35
Capital improvements at the levels that we've identified in our model. 00:31:43
So again, just to kind of summarize this model, so the debt was structured to really arrive at a. 00:31:48
Consistent levy increase year over year also take into account. 00:31:54
The existing debt service and have that. 00:31:59
Layered in as you kind of ramp up your your debt. 00:32:03
The levy again decreases in 2033 to account for. 00:32:06
Future debt, if that were to occur beyond our planning period and your debt capacity utilization reaches about 15%. So it's really 00:32:11
more about the levy impact in terms of how that impacts your budget. 00:32:17
You just mentioned that there's an extra 0. 00:32:23
So it's not. 00:32:26
Oh, yes, correct. Yeah, 1,580,000, yeah, there, there is an extra 0 in there, yes. So if we just go back. 00:32:28
Again, it's that. 00:32:37
Million. 00:32:40
550 in this illustration, and then if we go back to the other one. 00:32:42
That kind of ramps up at that million 580. So here's where that number CS apology is extra. 00:32:46
Extra 0 typed in there so. 00:32:51
Yeah, that's right. That's right. 00:32:56
Yes, Cameron gets the Gold Star. 00:32:58
So this is again just some illustrations just to kind of show how a. 00:33:02
Financing of capital improvements, kind of through issuance of debt could be incorporated into your existing budget. 00:33:07
And to kind of look at kind of a multi year plan, but only look at issuance every other year. 00:33:14
And really trying to arrive at arrive at a levee impact that's fairly consistent for budgetary purposes. 00:33:20
Thank you. Could I ask Greg that before you're finished? I know you mentioned it, but. 00:33:27
Would you just maybe touch again? This is. 00:33:31
Based on our conversations. 00:33:34
But it's a, it's a, It's a guess and a Gee, here's what it could look like. 00:33:35
Is that correct? Correct. 00:33:40
Correct. 00:33:42
Yeah. It's really all driven by kind of these dollar amounts which were kind of identified as kind of some initial planning 00:33:43
estimate, so. 00:33:46
You know, while you're looking at some different amounts over kind of the the multi year period, we're trying to structure the 00:33:51
debt to take into account the useful life of the assets. 00:33:55
But also try to arrive at a levee impact that's fairly consistent year over year. 00:34:00
For budgetary planning purposes. 00:34:07
We have a question if you're ready for questions. 00:34:11
Supervisor Der. 00:34:16
I just think this is really good, sound municipal policy. 00:34:21
And we previously. 00:34:25
Denied. 00:34:27
A $10 million one percent bond. 00:34:28
And my I actually used to work for a municipal bond firm and so. 00:34:31
It was pretty astounding. 00:34:35
And it was. 00:34:37
Honestly, it was just a lack. 00:34:38
Of connecting that municipal finance is different from your checkbook. 00:34:40
And. 00:34:44
If you looked at the debt. 00:34:45
That we take on for the size of our county and the taxpayers. 00:34:46
We would all be bankrupt if we treated. 00:34:51
Our county financing, the way we treat our checkbook. 00:34:54
Because we literally cannot fund it every year without. 00:34:59
Dramatic. 00:35:02
Immediate tax increases. 00:35:04
Otherwise we have to let things decline, like the roads that. 00:35:07
Everybody's been complaining to me about for years, and so this is truly what. 00:35:11
Most. 00:35:17
Municipalities. 00:35:18
And cities. 00:35:19
And state governments do. 00:35:20
To fund long term capital projects and I actually think. 00:35:23
It's irresponsible for us to just constantly look at the short term, year to year. 00:35:27
And so. 00:35:33
If you look at Clearview. 00:35:35
That amazing building. 00:35:36
Right was built. 00:35:38
By financing it. 00:35:40
And the only thing the county pays? 00:35:43
Is just the debt on the bond, which is. 00:35:45
You know, coming to its end. 00:35:47
And we get money from Clearview. They're like an enterprise fund, like we've made a lot of money from that investment and we've 00:35:49
also provided excellent services. 00:35:54
So. 00:35:59
When you when you fix infrastructure, it's long term. 00:35:59
And we? 00:36:03
End up providing a lot of value. 00:36:05
To future county boards. 00:36:07
And excellent service. 00:36:10
To the. 00:36:12
People that are going to use these things and drive on these roads. 00:36:13
But it's also fiscally responsible to spread stuff out over. 00:36:16
10 or 15 or. 00:36:21
Were 20 years. 00:36:23
That's that's actually normal and responsible. 00:36:24
Of funding and. 00:36:27
Obviously they've put. 00:36:29
Tremendous amount of. 00:36:30
Thought into this. 00:36:31
And they're showing that this is. 00:36:32
You know, for individual homeowner dollars. 00:36:34
Just, umm. 00:36:38
A few dollars a year. 00:36:38
And I think most people would pay that if they knew they could get their roads. 00:36:40
Actually done. 00:36:44
And remember, this isn't giving us a road rating of A. 00:36:47
I think. 00:36:50
We can ask them but I think it was a rating more of like B minus or C right? This is just to keep our roads average. 00:36:51
And we'd have to borrow a lot more to get. 00:36:58
An A rating. 00:37:00
So. 00:37:01
That's what I have. 00:37:02
Anyone else with? 00:37:05
Supervisor Van de Zen. 00:37:07
I didn't catch it if you said it, but. 00:37:11
What's the? 00:37:12
Interest on that? 00:37:14
Bond interest. 00:37:15
So in these illustrations, so for 2026. 00:37:17
So when miscible bonds are sold, it's not uncommon that different. 00:37:21
Different years will have a different interest rate, but the interest rate is fixed at the time that the debt is sold, so it's 00:37:26
locked in place. 00:37:29
Typically there's a call feature, an optional call feature that allows you to refinance or make prepayments at some point in the 00:37:33
future. But what we're estimating for the financing in 2026, which is rates that are you know higher than what we're presently 00:37:39
seeing in the market, but we want to build in kind of some cushion of. 00:37:45
2.6 to about 4.84%. So we ran this analysis. 00:37:51
Kind of earlier kind of in September discussions with staff, we were adding about 45 basis points to these rates. A basis point is 00:37:57
.01. 00:38:01
Percent. So since that time we've kind of seen. 00:38:05
Bond yields kind of generally start to decline, but this is a conservative estimate, so. 00:38:09
You know, was mentioned kind of where interest rates, you know, have been historically. 00:38:14
When you still look at these rates and look at where municipal bond rates have been over, you know, the last 25 to 30 years. 00:38:19
We are still in any historically low interest rate environment, not as low as it was. 00:38:25
A few years ago, but those were rock bottom. 00:38:30
Low rates, but it's, you know, it's still. 00:38:32
You can still get capital at attractive interest rates. 00:38:35
Anyone else? 00:38:42
Supervisor Houchin. 00:38:46
Thank you. 00:38:47
So in this model. 00:38:48
You're doing roads every other year. 00:38:50
So. 00:38:52
How do we pay for roads? 00:38:53
We do roads every year. 00:38:55
We would not do them every year. 00:38:57
We would, we would, we would do them every year. So. 00:38:58
In this In this. 00:39:02
Just. 00:39:04
Kick at the kick at the cat. Or can if you like cats, we'll say can anyway at this. 00:39:04
This what we're talking about doing here is. 00:39:11
The borrowing for roads, we're borrowing the dollars enough to accommodate all the projects that we would be putting through those 00:39:14
two years. 00:39:18
So. 00:39:22
We're borrowing every other year because there's a cost. 00:39:24
Associated with all the. 00:39:27
Folks involved in going to market and borrowing the dollars. 00:39:28
This way we're we're reducing that. 00:39:32
Plus it's a projection, so. 00:39:34
Ebbs and flows, but. 00:39:38
That's how we would cover it. So yes, the projects are still happening every other year. 00:39:39
But our plans for how to borrow the excuse me happening every year, but. 00:39:43
The borrowings just every other. 00:39:48
And you think all we're going to need for facilities is 20 million? 00:39:49
That just doesn't sound like. 00:39:52
Well, I think we probably need more. 00:39:54
Yeah, it depends on what we need to do with our. 00:39:56
Right. But I think right now looking at. 00:39:59
Existing facilities. 00:40:02
What we what we truly, truly need and what needs to happen, we still have a little ways out. If you're looking at the screen and 00:40:05
see that 2028 is the first time dollars are. 00:40:09
Included there. 00:40:14
It's at least in part because. 00:40:15
We're we're expecting that. 00:40:18
We're going to figure out what some of those costs are and take some time to plan for how we. 00:40:20
How we fix? 00:40:24
Whatever The thing is, and his towers include radios. 00:40:26
But again, this is. 00:40:34
This is taking a look at what we knew we fell short on. 00:40:35
Right up so roads constitute of everything that we did not fund in 2020 for 2026. 00:40:39
Through 30 capital improvement plan. 00:40:47
That what we have for next year in that plan is 21 million I think total. 00:40:49
Ten. Well, whatever the number is 10 million. 00:40:55
Only 10 million. 00:40:58
Is roadway projects. 00:40:59
The rest is for facilities or towers and we have built out such that. 00:41:01
We can. We can talk through and we would. 00:41:06
Obviously refine a lot of this before we. 00:41:08
Actually brought something back to to vote on. 00:41:11
Supervisor Sigmund. 00:41:16
Thank you very much. Did I see correctly on the slides that? 00:41:18
The property tax and levy impact for a $300,000 house is actually going to be less if there's no. 00:41:23
Debt tax levy. 00:41:31
Then if there is one. 00:41:33
We didn't compare. We didn't compare debt, tax money, but maybe. 00:41:36
Well, I thought there was. That's with that tax levy. 00:41:40
It goes up to $186 in. 00:41:43
2020 some 20-30 something. 00:41:47
But if you go to the one without the tax levy. 00:41:49
It's only 183. 00:41:54
So I'm saying. 00:41:55
It goes up more when there's a debt tax levy than if there isn't. 00:41:57
Yeah, I. 00:42:00
I would turn to Mackenzie I. 00:42:02
We just. 00:42:04
I just. 00:42:06
Talk with the paper earlier, I don't remember what exactly for the $300,000 home. It was like 1000. 00:42:07
And 100 some odd dollars if we did nothing, if we just went from. 00:42:13
Yet to last year to this year, we're at 1000. 00:42:18
And I think $5 or something of that nature for that $300,000 home. 00:42:22
So it would go down in. 00:42:26
Nominally. 00:42:28
And I think. 00:42:31
That's what. 00:42:31
Cameron was trying to demonstrate. 00:42:32
That. 00:42:34
It we exacerbate that when we actually apply inflation right and we go back. 00:42:35
Your your taxes have. 00:42:41
Basically reduced and that's that. 00:42:43
In whole numbers. 00:42:46
Over the last 10 years, you've seen him drop by. 00:42:47
Almost $6 million, right? 00:42:50
As contributing to the whole. 00:42:52
County budget. 00:42:55
All right, I probably wouldn't recommend you go out into the general public and actually try to convince them their taxes have 00:42:57
gone down. 00:43:00
If you. 00:43:03
Figure inflation that's. 00:43:04
Not the way to do it. 00:43:06
But. 00:43:08
I don't think anybody in this room here is against buildings. 00:43:10
Towers. 00:43:14
That kind of infrastructure with borrowing. 00:43:15
But see. 00:43:18
That is not roads. Roads get done every year. 00:43:19
Roads should be budgeted for every year. 00:43:23
Because that's the primary responsibility of how we department. 00:43:27
And there's no reason that we have to figure that. Well, we don't have money for roles, but we have money for everything else in 00:43:31
the highway department. 00:43:34
I think that we're in error here to include roads in this. 00:43:38
And I think. 00:43:42
Money wise, it probably would. 00:43:43
Substantiate that belief. 00:43:46
Just. 00:43:52
Backing away from how you figured inflation and everything. 00:43:53
I was on a school board 20 some years ago on and this old Duffer said. 00:43:59
Figures lie and liars figure. 00:44:04
We have reached pretty far here. 00:44:06
To make us feel good. 00:44:09
About raising. 00:44:11
Everything. 00:44:13
And the public's not going to go for it. I mean, in my district we have a town and a village. 00:44:14
That is screaming already because. 00:44:19
They're a tax. What would you call it? 00:44:22
They pull taxes out of their pockets, too. 00:44:27
And now the county's coming and saying, well, we're only going to pull this much. 00:44:30
That'd be fine if that's. 00:44:34
The only thing that happened, but those tax jurisdictions are also pulling things out. 00:44:35
I I mean. 00:44:42
Looks good. 00:44:42
But somehow I have a little bit of a feeling and I talked with you a few weeks back. 00:44:44
And every time I said something, you. 00:44:48
Nodded your head. Yeah, you're right, you're right, you know? 00:44:51
But. 00:44:54
This this thing came forward anyhow, so I'm trying to figure out how you can say that I'm right but yet. 00:44:55
Don't change anything, you know. That's what I'm trying to figure out here. 00:45:01
But I would recommend not. 00:45:05
Doing the roads. 00:45:06
In this kind of manner. 00:45:07
Let's just fix our roads and not 22 miles. 00:45:09
We don't need it. My Rd. got fixed this year. 00:45:12
Everybody celebrating. 00:45:15
It was 50 years old already. 00:45:17
And now we're trying to fix them at 22 because they're no good. 00:45:19
I don't think so. I think we can back down to 15 we. 00:45:22
Lower that demand for. 00:45:26
Money. 00:45:27
And. 00:45:29
I think we have an easier time budgeting for it in the highway department where it belongs. 00:45:30
I mean, there's a lot of things I think should be considered, but. 00:45:35
Borrowing for Rose isn't one of them. 00:45:39
Like I say, buildings and towers, things like that, fine. 00:45:41
You know, because that. 00:45:44
That's more longer term, but roads are doing every year. 00:45:45
Every year. Every year, so. 00:45:48
Thank you. 00:45:51
Anyone else? 00:45:55
I can respond when we're done with this section. 00:45:58
Supervisor Grukenberger. 00:46:00
Thank you, Mr. Chairman. 00:46:03
Would you be so kind? I mean, there's a lot of numbers and charts and stuff and there's. 00:46:05
No paper on the desk for me to. 00:46:09
See any of these? 00:46:12
Calculations but. 00:46:14
If you would be so kind as to go back to that. 00:46:16
628 Thirty chart. 00:46:19
So is your. 00:46:26
Perception then, that we would borrow 22 million every other year. 00:46:27
To the point where over 10, excuse me, over. 00:46:31
20 years, we're going to borrow 200 and. 00:46:36
$20 million. 00:46:38
We've just accounted for, I understand, but we need a long term plan here. 00:46:40
And it's not sustainable. I mean, if we borrow 22 million come in 2032. 00:46:45
You know we're drinking this elixir. 00:46:50
And we need to. 00:46:52
To fix our roads, if this is the plan that we're going to take for our roads, that's going to have to extend into Infinity. 00:46:54
22,000,000 / 10 years will be $220 million. 00:47:01
That's what I see when I see this chart borrowing 22 million every other year. 00:47:06
Because otherwise, what are you going to do in 2032 and besides? 00:47:11
You know just what I see here. You already got $131 million in borrowing over the next, what, 6 years? 00:47:15
Yeah, so. 00:47:22
Bear with me. 00:47:26
What I would explain is this. 00:47:28
Of the borrowing, the 22 were basically saying about $11 million per year for roads and that's today's dollars things you know 00:47:30
will grow overtime, but we'll just. 00:47:34
We'll just think about it in today's dollars. 00:47:39
So. 00:47:43
What what Ehlers tried to illustrate here is that in 30. 00:47:45
You're 33, right? You're going to start to see. 00:47:49
The the. 00:47:52
Debt service reduce will start to drop off. 00:47:54
And so you could continue to plan. 00:47:57
And finance in the future and continue to. 00:48:00
Pay for those roads in the future. 00:48:03
And so it wouldn't drop off right? You just. 00:48:06
Keep it flat. 00:48:08
Another way that you could do it is you could say, hey, we don't want to do debt service for these roads. 00:48:10
We're going to do a referendum. 00:48:15
And we're going to put 11,000,000 on the, on the, on the tax levy to take care of roads because it's it's stepped up. 00:48:18
And then it's you're not paying the interest, but you would still be increasing the taxes to cover that. 00:48:25
That portion right? And So what I'm trying to explain here is, is that. 00:48:31
What ELLERS has tried to demonstrate with the property taxes tailing off is that you will have. 00:48:36
Flexibility or ability to take on that. 00:48:42
That 22 million. 00:48:45
Dollars in the future? 00:48:46
If that makes sense. 00:48:48
And the difference in just to. 00:48:49
To one other thought to and I'll. I'll be quiet after that. 00:48:52
Is you could go out for referendum today if you wanted to and you know that you need to cover roads, there's $11 million worth of 00:48:56
extra roads and, and just put it on on the tax levy and. 00:49:02
Great. 00:49:09
The the thing about that is those that it's going to create this big jump. 00:49:11
In taxes in 11-GO. 00:49:15
By using financing. 00:49:18
You're kind of ratcheting up. 00:49:20
To that and then on the back end, that's the time policy wise, philosophy wise you'd want to think about, well maybe we don't want 00:49:22
to do debt service anymore for roads. We really need to cover this. 00:49:28
It needs to be a part of our operations. And then and then you go to referendum and you say, hey, it's not going to increase your 00:49:35
taxes because. 00:49:39
Our debt service is falling off and you could. 00:49:43
You could plan for that, if you will. 00:49:46
But that's. 00:49:49
That's that. 00:49:50
Financial planning and. 00:49:51
Some philosophy and. 00:49:53
Policy discussions that you're going to have to. 00:49:54
Make in the future. 00:49:56
I just. 00:50:00
And you know, I absolutely. 00:50:01
Miller 8 and discussion on a $300,000 home or whatever it is because that same $300,000 home. 00:50:05
Has increased in value to 318,000. 00:50:12
Now certainly I'm a smart enough man to know that the assessment. 00:50:16
Doesn't change. 00:50:20
But the allocation based on equalized value is going to be higher for that community or that municipality and the portion of the 00:50:21
taxes are going to be assigned to that $300,000 home is going to go up by that same 6%. 00:50:28
OK, so taxes don't go down? 00:50:35
It's the fallacy. 00:50:38
Right. 00:50:39
That that mill rate somehow or another makes my taxes go down. It doesn't. The only reason that mill rate went down is because my 00:50:40
property value went up. 00:50:44
So I, I, I, I hate the premise that we start talking mill rate and somehow or another your taxes are going down because the mill 00:50:49
rate went down. The mill rate didn't go down. 00:50:54
But I mean, the, the, the levy goes down now we're talking some serious business, right? 00:50:59
And this is not Levy going down, this is debt Levy. This is. 00:51:04
I I even if. 00:51:09
If that chart were to be true, and then, you know, the only reason that that Levy is going to go down is because, you know, you 00:51:11
stop borrowing, but I have no clue what you're going to do come 2032. 00:51:16
Because you're going to be a $22 million hole. 00:51:21
In your budget? 00:51:24
That you're going to have to fix. 00:51:26
Once we start taking 22 million unless you do the 22 million. 00:51:29
Over. 00:51:34
20 years. 00:51:35
The length of the bonding. 00:51:36
Or if it's ten I. 00:51:38
If I can see the chart again if it was a 10 year thing. 00:51:40
Then it would be 5 years, right? 00:51:43
It would be 10 years. 00:51:45
Back one. 00:51:51
So it's 10 years. 00:51:53
So after. 00:51:54
20 years. 00:51:55
If you did 22 million over. 00:51:57
10 years, when one falls off, the other one would come on. 00:51:59
But you you'd have to do it that way. But you you'd have to absorb. 00:52:04
The bonding, the the the cost of those bonds. 00:52:08
Ultimately. 00:52:12
It's a $220 million borrowing. 00:52:13
In in my eyes. 00:52:15
And we, we need to start to make cuts, serious cuts. 00:52:18
That are. 00:52:23
Long term. 00:52:25
OK. 00:52:26
That not these band aids. We've we've we've had band aids too long Arpa. 00:52:27
Hid this problem. 00:52:31
It really did. 00:52:33
And now we need to. 00:52:35
To find money. 00:52:37
To do our roads. 00:52:38
We haven't made cuts. 00:52:42
I I haven't heard the presentation where you said these are the things that you said. You made a few cuts. 00:52:44
But. 00:52:48
I don't know what those cuts are in the budget because I can't identify them in the paperwork. It's not in the narrative. 00:52:49
But we need sustainable long term cuts. 00:52:55
That aren't supported by. 00:52:58
Debt service levy. 00:53:01
This is I mean if I'm. 00:53:03
If I'm right, you got $131 million in borrowing here over the next six years. 00:53:05
Am I correct? 00:53:10
That's what you're proposing. 00:53:12
Yeah, but in some of its twenty year bond and some of its 10 year bond, but. 00:53:14
All told that. 00:53:19
It's probably 3 to 4 million a year. You're going to add 10% to the levy. 00:53:20
Right. I mean our levees 37 million, this is going to be about 4 million a year. 00:53:26
What gets adding to the added to the levy is. 00:53:34
Not to the, not to our levy. This will be a debt service levy which would be on top of it. 00:53:37
But it still would be what, like 4 million? 00:53:42
Yep. 00:53:45
Debt service levy, but well, yeah, actually it's going to 9 million a year. 00:53:47
Ramps up tonight. 00:53:52
Ramps up the 9 million. 00:53:55
So our current levies at what, 3637? 00:53:56
So it's a 25% increase? 00:54:00
That's what people are going to see, a 25% increase. You can put it in little dollars and stuff like that, but you know the. 00:54:03
The value of a home increases over those same 10 years. 00:54:09
So that $300,000 home over 10 years at 5% a year certainly is no longer worth. 00:54:13
$300,000 You can't keep that column static and then increase all the other ones. 00:54:18
That's why the tax rate shown. You can do the math as the. 00:54:24
Home value increases you apply the tax rate per. 00:54:27
100,000 of value and you can see how that changes, but it's pretty easy for me to say if our taxes are. 00:54:31
$36 million levy and we're going to add 9 million. That's the 25% increase. 00:54:36
That's what people are going to see. 00:54:41
It happens. 00:54:43
That's the math that. 00:54:45
Shows up on. 00:54:46
My tax bill. 00:54:47
In in response to some of that. 00:54:56
The. 00:54:59
Property goes up 300 to 300,000. 00:55:00
From 180 that it was 10 years ago. 00:55:04
And as a percent of your value of your tax of your property, your taxes are. 00:55:07
Are no higher than they were before. 00:55:13
That's fallacy. 00:55:16
The allocation to the municipality increases based on that equalized value. 00:55:18
Supervisor Durer. 00:55:25
I wanted to clarify. 00:55:27
I mean, all the folks up here understand this, but I just want to clarify that. 00:55:30
Basic. 00:55:34
Definitions of infrastructure include. 00:55:35
Physical things that go into the future. 00:55:38
Structure. 00:55:42
That. 00:55:43
Roads is like the number one thing that would be called infrastructure. 00:55:44
Railroads. 00:55:49
Bridges. 00:55:50
Water systems. Power grids. 00:55:52
There's other things like there are soft infrastructure. 00:55:55
Which are sort of pseudo. 00:55:58
Services like education. 00:56:00
Et cetera, right. So we're talking about municipal finance for hard. 00:56:03
Basic. 00:56:07
Every. 00:56:09
Almost every municipality has. 00:56:12
Funding to get it done. 00:56:14
Municipal funding and they do municipal bonds and it. 00:56:16
And the most? 00:56:19
Core reason. 00:56:21
Obviously, generally used is for. 00:56:22
Hard infrastructure. 00:56:25
So this is what what they said before was true. You want to just, you want to just have the do a referendum and then have the tax. 00:56:27
In one year like. 00:56:35
Boy would we get the calls right. So this is the. 00:56:37
Prudent. 00:56:40
Financially stable way. 00:56:41
To do this. 00:56:43
Supervisor Guckenberger. 00:56:47
I'm sorry, I need to clarify something. So if we do a referendum. 00:56:49
Then the entire bond would be paid off in one year. 00:56:53
Or, well, then it wouldn't be. 00:56:57
Skyrocketing one year. I mean you would still do a tenure or 20 year note. 00:56:59
And you would amortize that? 00:57:04
Payment over a longer period of time. 00:57:06
Sure, it's going to skyrocket, but no different than any of these numbers up here are going to make it skyrocket if you borrow 22 00:57:09
million. 00:57:12
It it's the same thing. 00:57:15
Right, unless you say we're going to borrow $100 million in this said referendum. 00:57:17
Yes, I think yes. 00:57:23
You nailed it at the end there, OK. 00:57:26
Supervisor Sigmund. 00:57:31
Thank you. 00:57:34
Why are we set on this 22 mile? 00:57:38
Number. 00:57:41
It's not necessary. 00:57:43
We could lower that. You only require 7 million a year. 00:57:44
Roads, again, are not. 00:57:48
The hard infrastructure that we need to borrow for, like a water tower. 00:57:51
Are you going to build a water tower every year? Are you going to work on the water tower every year? How about administration 00:57:56
building? I mean, every year of the year we're going to do something to administration building. 00:58:01
Roads are happening every year. 00:58:06
Let's budget for them and do it. 00:58:08
In a way that. 00:58:10
This is not so aggressive because it's over. 00:58:11
Done right now. 00:58:15
And that's what's killing us. 00:58:16
Cuts. I've heard that there are no cuts. 00:58:19
Or very little. Very few. 00:58:21
What services would we really lose? 00:58:24
If we lost. 00:58:27
10% of our employees. 00:58:29
I'm not saying we're going to do that, but just think of it. 00:58:32
If 10% of our employees, I mean since 2020, we have gone from 750 employees to. 00:58:34
900. 00:58:41
Or what is his last number, 875 to 900? 00:58:42
That I just saw tonight. 00:58:46
A few months ago I was told by. 00:58:48
Our administrator. We were at 1000. 00:58:50
But if any of that one quite right, but. 00:58:52
We have increased. 00:58:54
Almost 20%. 00:58:56
In our employee numbers. 00:58:58
Has our services increased by 20%? 00:59:00
To a population that is level and stagnant and aging. 00:59:03
Yes, but so do 20%. 00:59:08
More people come to the. 00:59:11
Buildings here and get services. 00:59:14
I think. 00:59:17
We have to look seriously at that. 00:59:17
I've also heard that as far as. 00:59:21
Cost of living adjustment goes. 00:59:23
There is many counties that won't go above 3. 00:59:26
Period. And if they go above 2. 00:59:28
They require some staff reduction. 00:59:31
If you want more than two. 00:59:33
I mean. 00:59:35
I guess the question is who? 00:59:37
Who was consulted to? 00:59:39
Find out what parameters are needed here at Dodge County to make us a leader. 00:59:41
Of all the counties in excellence. 00:59:46
I mean, I haven't made all the meetings, but I don't recall a conversation on what are we going to do here at Dodge County to. 00:59:50
Lift us up to the top to. 00:59:56
Make us an example of what we believe is. 00:59:58
Level of excellence. 01:00:02
Debt. We're going to borrow ourselves into prosperity. 01:00:05
As a previous supervisor had mentioned. 01:00:10
I think you can always present numbers in a way that looked. 01:00:12
Good. 01:00:16
But it's not always. 01:00:18
Correct. 01:00:19
So let's reconsider the roads. 01:00:21
Let's just budget for them every year and do them and you won't see a jump every year because it's going to be a constant. And if 01:00:23
we have to cut something, let's really seriously think about cutting some. 01:00:28
That's what we do. 01:00:34
The real world. 01:00:35
Out here. 01:00:36
Thanks. 01:00:37
Supervisor Houchin. 01:00:40
Thank you. 01:00:41
As I. 01:00:43
I've spent quite a bit of time on this budget and looking through it and. 01:00:44
One thing that bothers me year after year after year. 01:00:47
It's always we have to have money for roads. Why isn't that considered first? 01:00:50
Why do we have to leave it to the end and then say oh. 01:00:54
We don't have any money for roads when we know we have to have money for roads. 01:00:57
And I think that's a failure in making the budget. 01:01:01
That roads aren't a priority to start with. 01:01:04
And then you can figure out. 01:01:07
Well, maybe I don't need this, or I don't need that. 01:01:08
We know Rhodes is something that's served. 01:01:11
Everybody in the county. 01:01:13
And more than some of our other services, Not that they aren't important too, but wrote. 01:01:16
Everyone in the county has to use a Rd. 01:01:21
To go somewhere. 01:01:24
And we always leave it and I think that's a failure when we make the budget. 01:01:26
That we do not. 01:01:30
Look for roads first. Now as I've looked through this and I think we're going to, are we going to talk about specifics? 01:01:32
Tonight. 01:01:38
Yes. So right now. 01:01:39
This is Q&A on the specific details. 01:01:40
That were provided by Ellers if you have questions about. 01:01:43
What they presented. 01:01:47
Want to know where it came from? 01:01:48
Why we're talking about it, That's what this part is, OK? 01:01:50
And then? 01:01:53
Following that presentation and and allowing for the discussion that's happened a little bit in advance of that. 01:01:54
But this discussion. 01:01:59
Then we're going to finish presenting specifics on the budget. 01:02:01
And then I will talk more. 01:02:04
Thank you. 01:02:07
Thank you, Supervisor. 01:02:08
Thank you. Mr. Chairman. I don't have a questions to make a statement, so I'll just hold my statement so we can move things along 01:02:11
tonight. 01:02:14
Supervisor Derr. 01:02:19
I apologize I don't remember the number but like. 01:02:23
Over 3/4 probably of our budget is mandated by the state of Wisconsin so that's why we don't do roads first. 01:02:26
Because we have to provide jail services, should we cut 20% of that? We have Human Services. We're finally fully staffed. 01:02:33
We're providing all kinds of required services. 01:02:40
And in the statute, you know so many clients per social worker. 01:02:44
And I mean, that's just required. 01:02:48
It's across the board. 01:02:50
So what are we going to cut the non mandated? We're going to cut all preventative? 01:02:53
Care for families so that in 12 years it's just a gigantic cluster. Are we going to just completely stop taking care of our parks? 01:02:58
The truth is the. 01:03:08
Overwhelming majority of our budget is out of our control. 01:03:09
It's mandated. 01:03:13
By the state. 01:03:14
Supervisor Guckenberger. 01:03:17
Thank you, Mr. Chairman. 01:03:20
Cameron, if you'd be so kind, just go to your budget CPI adjusted revenues. 01:03:23
I mean, it was up there. It's that little chart that shows charges for services. 01:03:27
This. 01:03:33
I don't know, maybe go up 1? 01:03:36
Chart Bar chart. 01:03:38
Yes. What? Down, down 1? 01:03:40
Right here. 01:03:42
Yeah, OK. 01:03:43
So I don't disagree that cutting. 01:03:45
In these areas where we charge for services. 01:03:50
Even based on your chart, you know where you said the dark green and we you know we can't cut because we generate. 01:03:53
Revenue. 01:03:58
But you do realize that there's just. 01:03:59
Three main areas where we're generating all of our revenue and I'm not, I would never have to Cate. 01:04:02
Cutting services in those areas. 01:04:07
But we have a lot of other areas. 01:04:10
In which we could cut services. 01:04:13
Potentially, right? 01:04:15
So, you know, I, I think it's disingenuous to say we can't cut. 01:04:17
Because we're generating revenue. 01:04:23
When I see, you know, clearly you know Clearview, I wouldn't advocate cutting staff there. We do generate revenue. 01:04:25
I don't see the Sheriff's Office up there, at least it doesn't appear to be, unless that 4.6 million constitutes. 01:04:32
The Sheriff's Office. 01:04:38
OK. And Health and Human Services, I suspect most of those revenues or charges for services are coming from grants? 01:04:39
Right. 01:04:46
Because I don't believe we actually charge for services to the end user. 01:04:47
But in those areas. 01:04:51
I agree. 01:04:54
There's there's no opportunity to cut. 01:04:55
But that's only three departments out of, you know, 20 some departments in our organization. 01:04:58
So. 01:05:05
I don't think it's fair to come into this room and say that there's no place to cut. 01:05:07
There's OK. 01:05:13
Every. Every. 01:05:15
Day by day progress. 01:05:17
Personal enrichment, growth. We figure out things. This is true. 01:05:18
And so there's always probably something that could be done, but what I'm telling you with resources I have right now. 01:05:22
I I think that would be a. 01:05:29
Poor choice when we're talking about those three large departments, those three large departments draw on. 01:05:30
All of the services. 01:05:35
Held in. 01:05:37
General Administration. 01:05:38
So when we're talking about what their charges for services and their function if we were to at the same vein talk about. 01:05:40
Any reductions to general administration? 01:05:46
We have to take into account the fact that that's going to reduce the quality of the service for which they're getting charged. 01:05:49
They're charging and getting revenue. 01:05:55
So there's there's, there's nothing is. 01:05:57
Everything's tied together. 01:06:01
So that's all I want to say about that. 01:06:02
But. 01:06:04
Well, yeah, I don't know. That was the last question for now. Go ahead. Please do. 01:06:08
Just just one more point that that you probably don't it. It's not representative in this in this chart. 01:06:14
But you can see in 20 and 21 that there's kind of a jump, right? 01:06:20
If we looked at just the. 01:06:25
You know the adjusted. 01:06:27
That gives you the trend, that tells you that you had a change, you had a policy change in those years. 01:06:29
And that policy change was capital improvements. 01:06:36
It was investment in roads. 01:06:39
And so. 01:06:42
The the fact is is. 01:06:43
Your revenue hasn't grown. 01:06:44
Especially in. 01:06:47
Terms of property tax. 01:06:48
Hasn't grown to cover the expenses. 01:06:49
And so now you're up against. 01:06:52
You're you're, you're seeing the gap. 01:06:54
You're feeling that gap and and it's real and I don't. 01:06:56
I'm not trying to be disingenuous at all. This is. 01:06:59
This is a real. 01:07:03
Policy problem that you're you're needing to face. 01:07:03
But I think that it's it's wise for us to see. 01:07:07
The history and understand the history. 01:07:10
And so in 2017 to 2020. 01:07:13
You had a certain level of service. 01:07:16
It was all operations. 01:07:18
And then in 20 and 21. 01:07:20
You decided, you know what, we want to start investing in more capital projects. 01:07:22
Part of that was with ARPA. 01:07:26
But part of it was just philosophy change too. I'm. 01:07:28
I'm I wasn't here, but that's what I'm presuming I'm. 01:07:31
Giving the benefit of the doubt that that was. 01:07:35
That was the thought process. 01:07:38
One other comment just on the 22 or changing your standard for 22 miles to let's say you upped it, you only replaced roads at 30 01:07:40
miles or every 30 years. 01:07:46
They delta in that is $2,000,000. 01:07:51
About. 01:07:54
So instead of $10 million, you're now spending $8 million. 01:07:56
But you still have an $8 million gap that you're going to need to cover. 01:08:00
And so. 01:08:04
Anyway. 01:08:05
The 22 mile Rd. 01:08:09
Actually is on a 25 year. 01:08:11
Yes, thank you Basis. 01:08:14
So you'd be cutting. 01:08:16
You'd be going to 30 years from 25, correct? Sorry. 01:08:18
Supervisor Supervisor Krause. 01:08:22
So I. 01:08:24
I'm not opposed to borrowing for some roads. 01:08:25
I mean. 01:08:28
We need to, we need to keep them up. 01:08:29
Updated. 01:08:31
The longer they go, the worse they're going to get. 01:08:32
It's going to cost more to fix. 01:08:34
We have inflation. 01:08:36
And the ideas? 01:08:38
And I respect everyone's opinions but the idea of cutting back and they do maybe 15 miles a road or. 01:08:39
10 miles a road a year will also affect their transportation aid. 01:08:45
So if we're going to cut there, we're going to lose. 01:08:49
Transportation aid also, so I think it's something else that we need to consider. 01:08:51
Thank you. Thank you. 01:08:54
OK, let's go ahead. 01:08:57
All right, if there are no more questions for Ehlers, this is. 01:09:00
Food for thought. 01:09:04
And again. 01:09:06
Talk more after. Thank you. 01:09:08
Gentlemen. 01:09:09
So. 01:09:11
Borrowing dollars is one of the alternatives I want to go back to. 01:09:12
Just share. 01:09:18
From what was. 01:09:19
Discussed tonight. 01:09:20
OK, here we go. 01:09:24
Trouble with the mouse. 01:09:27
Maybe it push? 01:09:32
Points to or relates to what? 01:09:34
What Nathan was just sharing. 01:09:37
But when you look at these. 01:09:39
This. 01:09:41
Arrangement of. 01:09:42
Revenues and the percentages. 01:09:44
Of the whole that each one is. 01:09:47
When we're talking about cutting. 01:09:50
We're talking about 22% of the overall. 01:09:52
Our overall expense. 01:09:56
$0.20 on the dollar is what we're talking about cutting. 01:09:58
I know that. 01:10:01
We're dealing with a little bit of an increase. 01:10:03
If we talk about financing. 01:10:05
Through borrowing dollars. 01:10:08
But it's. 01:10:10
No matter what. 01:10:11
We do. 01:10:12
We have to do something to cover that gap as. 01:10:14
Mentioned. 01:10:17
And. 01:10:18
We're dealing with the percentage that will go up, but. 01:10:20
Marginally. 01:10:24
Compared to the other. 01:10:25
To the other costs. 01:10:27
I would expect. 01:10:28
We'll have numbers we can provide more refined, A more refined presentation of what? 01:10:29
The cost impact would be. 01:10:34
And in later meetings, and I've taken some notes from what's been discussed today to make sure we do that. 01:10:36
But to this point I guess. 01:10:42
I would just move on to. 01:10:44
Going back to. 01:10:46
The presentation and moving on to the next part. 01:10:48
And really? 01:10:51
For the sake of time we've gone through. 01:10:53
In the past and discussed. 01:10:57
Where we're, where we're pulling dollars from. Maybe I'll just share it so we can see. Just a reminder of where dollars are coming 01:10:59
from. 01:11:02
To fund our priorities. 01:11:06
OK, I'm not going to go through, but you can see the numbers there. 01:11:07
And we talked about things that were unfunded. 01:11:13
Mentioning again the roads Nathan rounded up. I'm rounding down. But the point is. 01:11:17
That between 10 and 11,000,000 is what you're going to be looking at every every year if we continue the course we're on. 01:11:22
For road construction and that's. 01:11:28
Taking out of the. 01:11:31
Mixture any. 01:11:32
Savings from. 01:11:33
An innovation that comes along or. 01:11:35
A really good. 01:11:38
Borrowing rate in the future and how that impacts the layers of. 01:11:40
Of cost into the borrowing if there if we did one. 01:11:44
But again. 01:11:50
When we look at. 01:11:51
Where we are. 01:11:52
Compared to some other. 01:11:53
Oh, excuse me. 01:11:56
Before that slide. 01:11:57
Look at where we are compared to our goals overall. 01:11:58
For Dodge County. 01:12:02
These are the I'm just. 01:12:03
Coming back to the. 01:12:04
The piece about. 01:12:06
Excuse me? 01:12:07
Our strategic plan or the strategic plan that you all worked on and approved? 01:12:09
And set up. 01:12:13
These are the areas of focus. 01:12:15
And as. 01:12:17
True to what's been talked about tonight, the highways are a big part of that. 01:12:18
The roadways are huge. 01:12:21
And we need to take care of them. I will say it was mentioned earlier, why don't we start and I. 01:12:24
I know I don't want to listen. 01:12:30
Supervisor Sigmund So. 01:12:31
Doesn't always mean agreement, it just means under understanding. 01:12:33
But I will tell you that. 01:12:36
I would love to start. 01:12:39
Like that in a budget process, but. 01:12:41
It was mentioned I think Supervisor Derr and maybe others but. 01:12:43
We don't have necessarily that luxury. 01:12:47
Our dollar amount that we have to work with, there's lots of different dollars that have different restrictions. 01:12:49
And as I mentioned already. 01:12:55
With. 01:12:57
Everything relates, so we could say roads, but. 01:12:59
Then what we can do about? 01:13:04
All these other costs that are tied to taking care of the people and or the other resources that are used to take care of those 01:13:05
roads. 01:13:09
So that's the pickle. 01:13:13
With. 01:13:14
With that is there's there's just a little bit more complication than. 01:13:16
Then I'm sure it looks like. 01:13:20
From from this end. 01:13:22
So with that. 01:13:23
I've written down a number of things from what's been shared in comments. 01:13:26
That I would. I think most of that is. 01:13:30
Information I. 01:13:33
Can respond to in a communication if if needed. 01:13:34
The one thing I will say about. 01:13:39
Value and dollars. 01:13:41
And is just. 01:13:44
Open air for everyone is. 01:13:46
How much did a? 01:13:48
Bottle of Coca-Cola cost when you were a kid. 01:13:49
And. 01:13:54
We're not inflating or having trouble with performance or function. 01:13:55
Anymore than Coca-Cola is. 01:13:59
Today, yeah. 01:14:01
But uh. 01:14:02
I know that I pay more for a bottle of Coca-Cola today. 01:14:03
Than I did with my dad as a little kid walking down the street to the gas station. 01:14:06
And it's not because I'm in Wisconsin instead of Michigan. And it's not because Coca-Cola is less efficient. 01:14:10
Or needs to cut something? 01:14:16
It's because Coca-Cola costs more. 01:14:18
That's all I'm going to say about that. 01:14:21
So with that. 01:14:23
Now we have the budget. 01:14:25
And tada the book so. 01:14:27
I've shared a bunch of information, I'm happy to answer any questions about that. 01:14:31
But if you had questions about specifically the budget document. 01:14:34
I know Supervisor Houchin also has. 01:14:38
It takes and dedicates time to looking through the specific line item detail of the reports and we've talked and had a good 01:14:41
conversation about that. I have that document I believe here available as well. 01:14:47
So. 01:14:53
Any what other questions do you all have about the budget? Are you going to address the ones that were sent in first or? 01:14:55
So I can the only ones that. 01:15:03
That I took time to. 01:15:06
Address were the ones I sent in that e-mail on Saturday. 01:15:08
So are you talking about those, Mr. Chair? OK. 01:15:12
I know that. 01:15:15
And thank you to those that have had questions and have called and talked with. 01:15:16
Finance staff or others to get your answers. 01:15:19
And thank you to the Finance and other staff and Human Services and elsewhere for answering those. 01:15:22
So yes, how much do we charge private owners for the airport hangars to exist on airport land? 01:15:28
I mentioned that finance team is looking into this or will be looking into this. 01:15:34
To evaluate rent fees. 01:15:38
I wonder if there's if I should turn anytime to Mackenzie or Nathan to talk about that. Do you have anything now that you would be 01:15:40
prepared to share? It's OK if you don't. We can continue. 01:15:45
Working on this. 01:15:50
Nothing. The one thing I. 01:15:55
One thing I can share is that the hangar. 01:15:57
Contracts are 20. 01:16:00
Leases. 01:16:01
And so the ability to. 01:16:02
To change them is somewhat limited, but moving forward that is something that. 01:16:05
That, uh. 01:16:09
The support the supervisors could could consider as a or. 01:16:10
We can consider as a. 01:16:14
A rental fee increase. 01:16:16
Yeah. Thank you. 01:16:18
Thank you. 01:16:20
Supervisor Keel. 01:16:22
I was just going to. 01:16:24
Say that. 01:16:26
The leases we had for airport hangars in my past. 01:16:27
Work we. 01:16:32
Had an escalator inflation. 01:16:34
Amount in for like every five years or something. 01:16:36
So I was just saying. 01:16:40
To look around and see what others have. 01:16:42
Thank you. 01:16:46
Supervised game to Sandy. 01:16:47
I think we pay $0.11 a square foot. 01:16:50
Now it's been that way since 2022. 01:16:53
I think we have 44. 01:16:56
Leasable lots, I think we leased 40 of them. 01:16:59
And it's like $3100 a year and it's like 70. 01:17:02
$70 a year. 01:17:06
Other other airports are. 01:17:10
Waukesha is at $0.27 a square foot. 01:17:15
I think Watertown was. 01:17:19
Had gone up in there like 13 cents a square foot, but. 01:17:23
They all varied and I think they. 01:17:27
Figure in like a 3% increase of your. 01:17:31
Supervisor Steger. 01:17:36
Thank you, Mr. Chairman. 01:17:38
20 year lease on a hangar. 01:17:41
I would assume that they do have an escalating. 01:17:44
Fee each year or. 01:17:48
Increase in cost. 01:17:51
According to. 01:17:52
Inflation. 01:17:53
Or is it a 20 year lease at one set price? 01:17:55
I can't speak to that. 01:18:00
And I don't know if we have staff that can, but. 01:18:01
Brian might be able to answer is gonna say. 01:18:03
This is actually. 01:18:06
The last. 01:18:07
The last? Well, no. 01:18:08
We have the public hearing on the 30th. 01:18:09
But otherwise, the last time you'll have the privilege here and from our highway commissioner, so. 01:18:12
Brian, can you add, thank you insight on the insight on this? Yeah, the the releases were re. 01:18:16
Reevaluated in 2022 by the Highway Committee. 01:18:22
Rents were reviewed. 01:18:26
With like airports. 01:18:28
And we were found to what we said it at was a little higher than the average. 01:18:30
Hadn't been visited in a while. Some of the differences in hangar lease costs are. 01:18:34
What do you offer as an airport? 01:18:40
If you compare to Waukesha or Watertown and they have sewer and water service to their hangar lots significant difference from 01:18:42
what Juno has to offer. 01:18:47
So I think if you want to compare. 01:18:51
Lot lease rates. 01:18:54
You need to compare to like airports. 01:18:56
We're in the ballpark. It can be adjusted. It's a 20 year lease, but. 01:19:00
There is an opportunity to adjust rates as necessary. 01:19:04
Throughout the course of that 20 years. 01:19:07
And I think that can be done, but it shouldn't be done. 01:19:09
Arbitrarily, it has to be done with some. 01:19:12
A logical, fair approach. 01:19:15
And there are more than. 01:19:17
15. 01:19:20
Hanger lots available today so we're not saturated with tenants and. 01:19:21
And. 01:19:25
I think for today it's probably in a good place, but could we revisit it? 01:19:27
In a year or two for a. 01:19:31
Potential rate increase. 01:19:32
At any rate, that's not a big revenue generator. Never will be. 01:19:34
They're 3 to $700.00 a lot. 01:19:38
I think it's important to understand that the county leases the. 01:19:43
The the ground, they don't lease the building. The building is owned by the individual and they're so sold and and exchanged on a 01:19:46
regular basis. 01:19:50
But it's never going to be a great revenue generator. The egg land generates more. Obviously you visited that month or so ago. 01:19:55
I made some adjustments there. 01:20:03
There is an opportunity, I think for more growth at the airport with some. 01:20:05
Business potential. 01:20:10
There's several. 01:20:12
People right now talking to me about. 01:20:13
Wanting to develop business hangars out there. 01:20:16
Could be a different rate. Of course they want sewer and water, that's got to be considered. 01:20:18
That's going to take some heavy lifting on someone's part to recognize. 01:20:22
What it might take to have sewer and water on some commercial. 01:20:26
Hanger lots, maybe in the front of the field instead of the rear of field. 01:20:29
I've recently learned that. 01:20:33
All the airports in the area are. 01:20:35
They're built out. 01:20:38
So suddenly Joan was becoming more attractive. 01:20:39
You you may see some real growth in your airport. 01:20:43
The next 5 to 10 years, if you are fair minded and aggressive, you might actually see. 01:20:45
Some some more benefit to having that airfield out there than you have in the past. 01:20:51
Thank you. 01:20:57
Thank you, Brian. 01:20:58
That's it for now. 01:21:02
All right. So I'll continue down the just going over some of these questions. So what new positions were added in 2026? 01:21:05
I in my. 01:21:13
Message directed everybody to the back pages, so the back pages of the of the document you received. 01:21:15
And for those that received it, some of you may have received one with some loose pages. 01:21:21
So. 01:21:26
The loose pages are. 01:21:27
We we found a few things and so we made. 01:21:29
They're they're not substantial, but they were. 01:21:32
Corrections that were made to the documents, so the loose pages are what you have there. 01:21:35
And on the back page of that report. 01:21:39
The very last page of that report. 01:21:41
Is meant to at a table. 01:21:44
Show uh. 01:21:46
What's been changed? 01:21:48
In terms of. 01:21:49
And and the challenge? 01:21:50
We're still working on making improvements to the kind of report we might be able to pull out of our. 01:21:53
UKG. 01:21:59
HRI is system. 01:22:01
But it's been, it's been sometimes it is sometimes a challenge. 01:22:04
So thankfully for finance folks, you've got the Fte's there listed. 01:22:08
That doesn't always. 01:22:14
Directly reflect positions, but a lot of times it does. 01:22:15
But that's the information that shows what we have for positions. So in talking through what the positions are, I'll just just 01:22:19
overview. 01:22:22
Numbers we had. 01:22:27
As I went through and reviewed. 01:22:29
And then confirmed with finance. 01:22:31
17.3. 01:22:34
New full-time equivalent. 01:22:36
Equivalence. 01:22:39
In terms of. 01:22:40
Of positions. 01:22:41
We have reduced. 01:22:42
Or eliminated. 01:22:44
20.45 full-time equivalents. 01:22:45
And total non pool meaning those that. 01:22:48
Are actually filling a position. 01:22:52
Whether it be somebody that's working. 01:22:54
10 hours a week or someone that's working full time. 01:22:56
But non pool full-time equivalents. 01:23:00
Are 929.66 so to the question earlier that number. 01:23:03
Or my. 01:23:08
Getting a number versus providing an estimate or recalling. 01:23:09
A very general number. Sometimes that has changed. 01:23:14
But that number does change and fluctuate as people come in or people leave. 01:23:17
But the estimated or anticipated budgeted space. 01:23:20
Is 9 point. 01:23:24
Or 929.66 full-time equivalents. 01:23:25
Pool positions are a little bit different. We have a specific set of hours for those positions and. 01:23:29
Every department that has pool positions. 01:23:34
They can hire. 01:23:37
100 people for. 01:23:39
Each one 4.1 hour if they wanted to. It's it's not really relevant for us. 01:23:42
Just as long as the. 01:23:47
Total hour amount. 01:23:48
Stays the same. So we have a rate of paper, those positions, we have the hours, we know that. 01:23:50
We need to fill. 01:23:54
And then our departments fill those. So that would be. 01:23:55
A big one is is court, but there are also in the Sheriff's Office, there are Human Services and health. 01:23:59
And and clear. 01:24:04
There are positions like that. 01:24:06
So. 01:24:08
And other places that I'm. 01:24:09
Probably that I'm forgetting. 01:24:10
But that was the answer to that question. 01:24:13
So. 01:24:15
Next is. 01:24:16
Here we interest. 01:24:19
A question was the art of interest, I believe, right? Yes, yes. 01:24:21
So the ARPA interest, I apologize. 01:24:25
In my. 01:24:27
In my document. 01:24:28
Finance. They provided me with a number, I just forgot to include it before I sent it out. So the ARPA interest total right now is 01:24:31
$1,069,827. 01:24:36
If anybody wants to write that down, I can also resend this with that number in it. 01:24:41
But again, yes, so it's. 01:24:46
1,000,000. 01:24:47
69,000. 01:24:50
800. 01:24:53
$27. 01:24:55
So that is the interest that's been earned. 01:24:58
On. 01:25:01
On ARPA dollars and that interest. 01:25:02
Believe many of you know, but just to. 01:25:04
Restate if you don't. 01:25:06
So those dollars are not tied. 01:25:08
To any of the federal regulations associated with the ARPA program. 01:25:11
Those dollars are dollars that. 01:25:15
As interest earned. 01:25:17
Belong to Dodge County. 01:25:19
So we have not directly said we're going to use that 1,069,827. 01:25:23
It's not right, it's not singled out as a specific, it's in the balance of funds. 01:25:28
So. 01:25:34
When you look at fund balances and things like that. 01:25:34
It's in there, but it's not pulled out or parsed out. 01:25:37
So I think and I know in fact a couple supervisors have talked with me. 01:25:40
About those dollars and applying those dollars and we could just as easily state with just apply. 01:25:45
$1,069,827.00 of. 01:25:52
Fund balance. 01:25:55
That's what we would essentially be doing, whether we call it the interest or not, that's where those dollars they sit in the 01:25:57
overall. 01:26:00
Added together bucket. 01:26:03
Does that make sense? Am I speaking out of school? 01:26:05
Finance. 01:26:07
Folks, OK. 01:26:08
The next one did we set aside dollars in the Community Development Fund? We did. 01:26:11
So we have about. 01:26:16
Oh gosh, I want to say it was like 42. 01:26:17
1000. 01:26:19
Something. 01:26:20
That is remaining we we actually through. 01:26:22
The application process and then the work of the advisory. 01:26:25
Committee and then the Executive Committee, we've allocated over $1.9 million of the 2 million. 01:26:30
To projects. 01:26:35
I can get your figures on the number of housing units over all that would be. 01:26:37
Coming of the. 01:26:41
The proposals. 01:26:42
But they're they're very positive. 01:26:44
Projects for Dodge County. 01:26:46
But we didn't exhaust. 01:26:49
Exactly and completely 2 million. So whatever that balances would roll over and then we did plan for a $2,000,000 allocation. 01:26:50
So there is $2,000,000 set aside for next year. 01:26:58
And then? 01:27:02
Where department requests included or rejected in the budget, I've kind of gone through. 01:27:04
Thread already so. 01:27:09
That was that were the that were. 01:27:10
Those were the questions. 01:27:13
Any follow up or? 01:27:15
Something that. 01:27:17
Missed that you? 01:27:19
Wanted to know about and maybe you called or sent an e-mail and it hasn't been addressed. 01:27:21
We can try to take care of that tonight. 01:27:26
Supervisor Sigmund. 01:27:31
Thank you. Could you just explain? I think I read about some leftover. 01:27:33
Sales tax from 2024 is that. 01:27:37
In there what? 01:27:41
Could you just explain how that all? 01:27:42
Is work work so? 01:27:44
Thank you. So that I'm thinking that you're looking at the letter. 01:27:45
Rate, Rate that front letter. 01:27:50
Yep, so. 01:27:52
That. 01:27:54
That sales tax fund balance that. 01:27:56
I believe should be 2025. 01:27:58
And that's just an error on my part. 01:28:01
I have it crossed out on here. 01:28:04
So what page? 01:28:06
I'm looking at page five of the budget document. 01:28:07
And it's right in the first paragraph. 01:28:12
2nd to last complete line. 01:28:15
And yes, it says the remaining in the 20. 01:28:17
For debt payments? 01:28:20
And the sentence of the 6.4 million remaining. 01:28:22
In the 2024 sales tax fund balance, that's 2020. 01:28:26
So thank you. 01:28:29
So just to be clear. 01:28:33
Just to be clear, it's. 01:28:36
What's remaining in 2025 is a 3.9. 01:28:38
Yes, that's what we're rejecting. 01:28:42
Correct. 01:28:45
Thank you. 01:28:46
So when we're talking about the 6.457, I think that was. 01:28:47
That was to date remaining. 01:28:51
Oh, with an expectation, right, that we're going to apply? 01:28:53
Additional fund balance, so will be two 2 million at the end. 01:28:57
Yes. 01:29:00
Thank you. 01:29:01
2.3. 01:29:02
Supervisor Teal. 01:29:04
Keel. 01:29:08
I think a summary. 01:29:11
I haven't asked for this. 01:29:13
Before but. 01:29:14
I think. 01:29:16
A summary where you show maybe? 01:29:18
Sales tax. 01:29:21
Applied in the budget? Something that brings it all together, yes. 01:29:23
I can see it. 01:29:27
Say on. 01:29:29
Pages 12. 01:29:32
13 where you show total revenues, but maybe. 01:29:34
Something that shows projects. 01:29:38
And what it has applied to. 01:29:40
Thank you. Yeah. 01:29:42
Both for. 01:29:44
Safe for the current year. 01:29:45
And for next year? 01:29:47
And how many roads? 01:29:48
Miles, this is. 01:29:50
Anticipated at this point. 01:29:52
To cover. 01:29:55
I think that would be good and maybe. 01:29:57
When you look at highways. 01:30:00
Look at some history and see. 01:30:03
What have we done for a few years and how did we fund it and how many roads have we done? 01:30:06
Give us some history. 01:30:13
Of how did you fund it? Sales tax? ARPA. 01:30:16
Levy grants. 01:30:20
You know, funding local. 01:30:22
Chip money. 01:30:25
Local Rd. assistance funds, whatever it was, but how? 01:30:27
Have we? 01:30:31
Progressed over the last. 01:30:32
Five years. 01:30:34
10 years, whatever. 01:30:36
Is feasible. 01:30:38
Might give you. 01:30:40
A history to say. 01:30:42
Here's what we've done in. 01:30:44
We did. 01:30:46
5 miles for. 01:30:47
10 million. 01:30:50
Or 5 million and now that 5 miles is going to be 10 million. 01:30:51
It just to show the progression. 01:30:57
Yeah. Thank you. 01:30:59
We can do that and the good news is when we approach the budget this year. 01:31:02
We approached it and provided you with. 01:31:06
Substantial completion, but not completion. 01:31:09
So that we could. 01:31:12
Make improvement. So we could probably still add something to this budget for the final. 01:31:13
But I appreciate it. 01:31:17
Thank you. 01:31:18
Go ahead. 01:31:20
That's it, That's it. 01:31:21
Well, Mr. Chair, if that's it, I do not have. 01:31:24
Other. 01:31:26
Highlights to. 01:31:28
To bring up at this time. 01:31:29
I'm looking back at department directors. 01:31:31
See if anybody's brains. 01:31:34
Gears are turning. They want to share something new. 01:31:36
I think anymore specific questions, Supervisor Keel. 01:31:38
Her revenue, I just wanted to ask. 01:31:44
When you said 500,000 was added to Wimker. 01:31:48
To make it what? 01:31:53
So 800,000. 01:31:55
Ah OK. I can't answer that right now because at one point I believe. 01:31:58
300,000 in previous budget and she's getting out of that one plugged in you're going to. 01:32:02
So so last year budgeted. 01:32:11
1.3 So we added or sorry, this year we budgeted 1.3 but we added 500 to be 1.8. 01:32:14
We this year we budgeted 500 and now next year it's 1.8. 01:32:21
Sorry. 01:32:26
500 last year, 1.8 this year. 01:32:27
Yeah, correct. 01:32:35
What? What was the? 01:32:38
Well, and that's probably also how I. 01:32:40
Wrote it and said it. So we can clarify that. So what was submitted by the department's what what was submitted originally by the 01:32:42
department was the 1.3. We changed it to 1.8. So as an additional 500,000. So it's the yes, it was the, it was the adding in. 01:32:50
Anticipated revenues. 01:32:58
That we have. 01:33:00
Deliberately not added in in the past. 01:33:01
So that we. 01:33:03
And if it doesn't show up? 01:33:05
We're not out 1.8 million. 01:33:07
In terms of revenues, we're out. 01:33:09
Less than that, last year we only budgeted 500,000. 01:33:11
So if we got. 01:33:14
500,000 Great if we got more win. 01:33:16
And if we got less, we were only out 500,000. 01:33:19
I guess what's the point of mentioning it, right? 01:33:22
Yes, ma'am. 01:33:26
Which is also the three-year average. 01:33:29
We based it on a historical average. 01:33:31
OK. Any other specific questions? 01:33:36
All right, Kathy. Supervisor Houchin. 01:33:44
Thank you. 01:33:46
There's some things as I go through the budget. 01:33:47
I have a problem. 01:33:49
With borrowing money. 01:33:51
For roads at the same time, we're giving away $2,000,000 in grants. 01:33:54
To me that doesn't make sense if we don't have the money to give and we've only done it for one year. 01:33:59
Given those grants. 01:34:04
Maybe we take a little break, see how the. 01:34:06
How the investment? 01:34:09
Worked. 01:34:10
Do we even have benchmarks on those investments? 01:34:11
Are there benchmarks? 01:34:15
So yes, I, I will say yes, we have built into our contracts. 01:34:16
Timelines and requirements. 01:34:22
So. 01:34:23
When these entities apply, they give us. 01:34:24
A projection of. 01:34:27
How long they think their their project is going to take and what is going to yield? 01:34:28
And we want we hold them to a specific timeline. I believe there may be additional details. I'm looking toward corporation counsel 01:34:32
because she's been. 01:34:35
An integral part of drafting those. 01:34:39
But we told them to it. And if they don't? 01:34:42
Come in within the time frame to get reimbursed because they can show us the deliverable. 01:34:45
Than those dollars don't get. 01:34:51
Distributed. 01:34:52
But at the same time, some of our tips are. 01:34:55
And they might not payout. 01:34:59
We might not see the. 01:35:01
The value of that for. 01:35:03
5-10 years. 01:35:05
Not yeah. 01:35:07
Not in property tax, correct? 01:35:08
And so I think. 01:35:10
To borrow money when we're getting. 01:35:14
I know you, I know it. It always feels good to be a funny away. 01:35:17
If we don't have it, we. 01:35:26
I see. 01:35:30
What you're saying? 01:35:30
Our to. 01:35:38
Thank you. 01:35:42
One thing that I will if I can. 01:35:43
Go ahead. 01:35:46
Just a couple thoughts because I appreciate Kathy to comment. We've talked about this one already a little bit. 01:35:47
And. 01:35:53
Yes. 01:35:53
With with tax increment financing districts, we're not going to see. 01:35:54
That return in property tax value. 01:35:58
A base value increase for. 01:36:01
Depends on which district, right? But the potential is always 20 or 27 years. That's the the time frame depending on which type of 01:36:04
tax increment district it is. 01:36:09
But if we get the development in that district. 01:36:13
It yields a lot of other fruit. 01:36:17
For us. 01:36:19
So. 01:36:20
The benefit of the people moving in and investing, whether they be people that end up contributing to bodies like this in their. 01:36:21
Locale have kids that are going to school. 01:36:28
That gets more money from the state for our school districts, so or. 01:36:31
From us. From us too, I guess. 01:36:35
As residents. But you're growing. You're growing the base of. 01:36:37
I guess assets and resources. 01:36:42
Even though you're not seeing the specific. 01:36:44
Revenue set of property tax over that same time period, it's difficult to measure. 01:36:47
That's why property tax is what we measure. 01:36:53
But there are other, there are other value adds, excuse me, to the community or to the county as a whole of having it. 01:36:55
So I would just want to share that. 01:37:01
That thought before. 01:37:04
Yeah, before the the opportunity. 01:37:06
Goes away. 01:37:09
So thank you. 01:37:10
Supervisor. 01:37:10
I was going to say something similar. This is not giving. 01:37:12
This is not going to Saint Vinnie's, this is an investment in our community. 01:37:15
And I know one of our supervisors just talked about our stagnating population. 01:37:20
You know. 01:37:24
I grew up here. 01:37:25
And. 01:37:26
We are. 01:37:27
Within 2000. 01:37:27
People City Beaver Dam. 01:37:29
Since I. 01:37:31
Came here in grade school. 01:37:32
So. 01:37:33
Yeah, it's stagnated. So when you invest in housing. 01:37:35
You attract. 01:37:39
Pill from out. 01:37:41
I don't know where we're talking about cutting 10% of the workforce. Clearview's got a terrific shortage. 01:37:43
Of workers and we're putting in a multi $1,000,000 project. 01:37:48
Maybe not horrific, but we have a shortage. 01:37:52
And we're putting this multi. 01:37:54
$1,000,000 expansion and if we don't even have people right. 01:37:56
It's we've got to fill it. 01:37:59
Right. And if we can't fill it with staff, then we can't fill it with patients. So like cutting Clearview? 01:38:02
Would not be a great idea. 01:38:07
But similarly, not investing in the community looks good on paper. 01:38:09
But. 01:38:15
Wouldn't it be amazing? 01:38:16
If when the younger people here are older and they look back and go wow, look at how everything is going so well and businesses 01:38:18
are thriving and our population is up. 01:38:23
And we did that because we invested in the community. 01:38:28
So it's not just a gift. 01:38:32
And there's also a huge housing shortage. So if these are housing developments. 01:38:35
That's critical. 01:38:40
You don't have enough housing. How are we going to grow? 01:38:41
The community. 01:38:44
Any other comments? 01:38:50
I have one more, Mr. Chair, if I could. 01:38:54
Just. 01:38:56
Wanted to mention. 01:38:58
For those of you and. 01:38:59
I would appreciate and understand and expect that. 01:39:01
Nearly everyone or everyone. 01:39:04
Looking hard at what we are doing in terms of operations and how that relates to what we might be. 01:39:06
Asking our residents to pay in some other form of. 01:39:12
Of added property tax in coming years. 01:39:15
We are one thing. 01:39:20
That will be significant overtime. 01:39:22
We are coaching all of our departments. 01:39:25
So that when we are talking about all of the capital, things were not. 01:39:28
Debating tonight or discussing tonight? 01:39:32
But the the vehicles or. 01:39:34
New lighting. 01:39:37
In a facility. 01:39:39
Air conditioner on top of the building, whatever those things might be. 01:39:41
As we. 01:39:45
Build those out. 01:39:46
We are coaching and requiring proof. 01:39:48
Of budgeting for the long term replacement of that item. 01:39:51
In the future. 01:39:55
So. 01:39:56
Understanding just a point about conservative. 01:39:58
Budgeting. 01:40:01
We're not asked. People aren't coming and asking for something now and then not planning for how they're going to pay for it 01:40:02
later. 01:40:05
When they have to come ask again. 01:40:09
We're we're looking for and requiring folks to set aside dollars and. 01:40:11
To the extent. 01:40:17
A lot of it this year didn't didn't show up because we still said no to the requests. 01:40:18
But in the future. 01:40:22
There's. 01:40:23
There's other. 01:40:25
Value adds that we're working on trying to reduce. 01:40:26
Our our overhead cost or at least our. 01:40:30
Long term. 01:40:33
Surprise impact planning for the future with operations, maintenance and replacement. 01:40:34
Thank you. 01:40:41
And that is all that I have, Mr. Chair, so. 01:40:42
OK. 01:40:45
What do we have on the desk tonight? 01:40:49
On your desks you have an e-mail. 01:40:52
From the county administrator with the questions and you also have an outline of the meetings and the deadlines for budget 01:40:55
amendments. 01:41:00
Provided by my office as a reminder for you. 01:41:05
Thank you. 01:41:09
Supervisor Johnson. 01:41:12
OK, I make a motion to adjourn to our the next meeting this Thursday, October 30th at 6:00 PM. 01:41:14
I have a second by Supervisor Miller. 01:41:21
All in favor signify by aye. 01:41:23
Opposed. That is carried. 01:41:26