Administrator David Leonard told the Marathon County Infrastructure Committee on Oct. 2 that the proposed 2026 budget implements the county board's priorities, reduces the county tax rate and relies on shared sacrifice across departments to fund a countywide wage study.

"This really is ... the county board's budget," Leonard said, adding that department heads and staff aligned their requests with budget priorities and assumptions adopted by the full board.

The budget aims to reduce the tax rate while maintaining services and funding board priorities such as the minimum revenue guarantee and continued homelessness funding. Leonard said roughly 15 full-time-equivalent positions were defunded across county departments as part of the effort to balance costs.

Nut graf: The committee heard that while the budget trims the tax rate and funds near-term priorities, it defers many capital projects. Leonard recommended using any newly available funds to pay for deferred capital rather than simply shrinking debt service, noting the county has already used reserves and prior bonding to lower rates and that future decisions about a potential new highway shop will affect long-term borrowing needs.

Leonard explained the capital picture: initial 2026 capital requests exceeded $10.6 million but the approved capital funding in the presented budget is just under $5 million, focused on critical IT infrastructure and projects necessary to preserve future general transportation aids.

"All of the other capital projects that were in that $10,600,000 list that aren't funded are essentially deferred maintenance," Leonard said.

He said the county used strategic reserves and previous borrowing to reduce the levy, and highlighted existing bonds tied to Lakeview campus projects that Northcentral Healthcare helps service. Leonard outlined a financing scenario for a possible highway shop — noting the county has designated $30 million in highway reserves and that, depending on assumptions, the county might avoid new borrowing by leveraging existing debt and cash flows paid by Northcentral Healthcare.

Chair Matthew Robinson (Human Resources, Finance and Property Committee) and committee members were reminded that the budget presented on Tuesday had been accepted by HR Finance and Property and that amendment windows remain: committees may submit amendments by Oct. 9 for publication authorization on Oct. 13; a public hearing is scheduled Nov. 3; HR Finance will review amendments Nov. 10 and the full board will take final action Nov. 11.

Vice Chair Aaron Dickinson asked about how reassessments in municipalities affect individual taxpayer bills. Leonard and Finance staff explained equalized valuation determines apportionment among municipalities while assessed valuation affects municipal tax calculations; the charts discussed show only the county share of taxes, not total bills.

The committee did not take formal action on the 2026 budget at this meeting; members were encouraged to submit amendments and participate in the public process leading to the Nov. 11 board vote.

Ending: Committee members thanked staff for the budget work and noted additional deliberations and public engagement remain before final adoption.