Sawyer County approves $3 million CD as treasurer reports strong tax collections and flags budget pressures

Sawyer County officials voted Aug. 11 to buy a $3 million certificate of deposit through PMA WISC and received a treasurer's briefing showing notable progress on tax collections and county land sales.

The most immediate action was approval to reinvest a maturing $3,000,000 CD in a PMA WISC CD after staff reported that the PMA bid yielded the best return. Motion to approve the recommendation was recorded as made by Stacy Hessel and seconded by Mark Hellwig; the board called the question and approved the motion.

Brian Lehner, Sawyer County treasurer, told the meeting that, as of Aug. 7, the county had eight tax-delinquent parcels remaining from an original 37. He said the county acquired seven parcels at a recent judgment sale and that some owners are pursuing buybacks. Lehner reported that reminder mailings sent beginning May 27 helped collection: since that mailing the county had collected $8,446,000 in revenue, about $500,000 more than the same point last year. He said county land-sales proceeds from 26 of 37 parcels sold totaled roughly $270,275.01.

Lehner also listed other routine revenue items for July including $4,500 in computer aid, $84,000 in shared revenues, a $729,000 first-dollar credit and about $4,500,000 in school levy tax receipts, and described overall collections as largely in line with prior years.

The county's finance official, speaking as county administrator and director of finance, framed the fiscal outlook ahead of the 2026 budget. The administrator said the finance department's 2026 budget request is about $111,000 lower than 2025, largely because of health-insurance changes tied to staffing shifts. The administrator warned that several cost pressures will make the coming budget cycle “more challenging,” citing a leveling off of growth in sales tax and investment income that in prior years had offset other costs.

Committee members heard that sales-tax settlements and summer activity show promise: July settlements (reflecting May activity) were reported up about $55,000 from a previous May high and the administrator said the county's projection model currently shows about a 7% increase year over year, but cautioned that projections are not guarantees.

On budget performance through July (roughly 58% of the fiscal year), the administrator said revenues net of internal transfers were running a bit ahead overall while expenses were roughly on target. County Forest stumpage and investment interest have performed strongly; human services revenues lag slightly because grant reimbursements can arrive late, while purchase services and out-of-county placements are running above budget and are a key cost driver to watch into 2026.

The administrator also reviewed department-level performance: the county clerk and register of deeds have had strong revenue years (the register of deeds substantially outpaced its 2024 revenue budget), and some line items such as postage and publication costs related to land sales were higher and adjusted for in the 2026 proposal.

On investments, staff recommended replacing a maturing $3,000,000 CD with a PMA WISC CD offering about 4.16% (the staff memo said the PMA bid was roughly $9,000 higher in return than the next bids). Stacy Hessel moved to approve the recommendation; Mark Hellwig seconded. The board voted to approve the motion; no roll-call tally was recorded in the transcript.

Members were briefed that a $90,000 hazard mitigation grant that had been at risk is again “on the table” but not yet finalized; staff said they would keep the board updated. Separate committee updates and logistical items (including notice about the Sawyer County Fair) concluded the meeting.

Votes at a glance

- Approval of minutes from previous meeting: Motion by Tom Duffy; second by Jeff Haney. Outcome: approved (voice vote). Details: no roll-call tally recorded in transcript.

- Approval to reinvest $3,000,000 maturing CD into PMA WISC CD (staff recommendation): Motion by Stacy Hessel; second by Mark Hellwig. Outcome: approved (voice vote). Interest rate noted in staff recommendation ~4.16%; staff said the PMA bid returned about $9,000 more than other bids.

Ending

Officials directed staff to continue budget analysis ahead of the September finance committee meeting and to update the board if the hazard mitigation funding situation changes. The board adjourned after brief committee updates and routine correspondence.