Marathon County leaders highlight 2026 budget priorities, timelines and deferred capital needs

Marathon County Administrator Leonard outlined key elements of the proposed 2026 county budget at the Infrastructure Committee meeting on Oct. 2, 2025, saying the plan implements the county's wage study, reduces the tax rate and relies on targeted use of reserves to protect key services.

Leonard said the administrators' proposal — which the Human Resources, Finance and Property Committee accepted earlier in the week — reflects direction from the full county board and standing committees and is now the county board's budget for deliberation. “This is going to be shared sacrifice,” Leonard said of department-level budget adjustments.

The budget as proposed reduces the county's tax rate while also funding the board's top priorities, according to Leonard. The proposal funds implementation of a wage study and provides continued funding to address homelessness, and it also includes a contingency allocation for the board-approved minimum revenue guarantee program. Leonard said department leaders identified savings and deferments that allowed the county to incorporate those priorities.

Among the specific fiscal choices Leonard described: the county deferred or otherwise removed about 15 full-time-equivalent positions systemwide; one position in the register of deeds office was defunded, leaving three funded positions in that office; and capital requests on the county's five-year plan totaling about $10.6 million were reduced to just under $5 million in the proposed 2026 capital program. Leonard said those deferred items remain on the five-year horizon.

Leonard also described the county's strategic use of reserves and prior borrowing. He said roughly $1.6 million in highway and general fund reserves were used to lower the tax rate and that some previously issued bonds tied to Lakeview Campus projects are being serviced in part by North Central Healthcare. He said the board has designated $30 million of highway reserves to a potential highway shop project, but emphasized that project has not been approved.

On the capital-financing strategy, Leonard said county staff are evaluating options that could reduce the need for new borrowing. Using existing debt capacity and cash currently used to service bonds — including $3 million scheduled in 2026 from North Central Healthcare toward existing debt service — could reduce future borrowing costs if the board approves a capital plan that uses those resources.

Leonard and staff also discussed county participation in multi-entity services overseen by the Infrastructure Committee: Central Wisconsin Airport, the City County Information Technology Commission (CCIT) and North Central Healthcare. Leonard said CCIT's costs rose for the county and the city of Wausau because allocation formulas are based on a three-year rolling utilization average; Microsoft license costs and other IT contract increases contribute to rising IT-related expenses.

Committee chair Robinson, who chaired HR Finance and Property earlier in the week, reminded members of the schedule: committees and members may submit amendments through Oct. 9 for consideration before publication; the committee will authorize publication on Oct. 13; a public hearing is scheduled for Nov. 3; and the board will take final action on Nov. 11.

The committee approved its Sept. 2025 meeting minutes by voice vote at the start of the meeting (motion by Supervisor Hartinger, second by Aaron Greiner), with unanimous approval recorded. The committee set its next meeting for Nov. 6, 2025, at 9 a.m.

Why it matters: The budget proposal outlines the county's approach to implementing a countywide wage study while holding the line on the tax rate, but it does so by deferring capital maintenance and reducing several positions. Those choices affect long-term maintenance needs, potential future borrowing and service levels for county residents.

Looking ahead: Committee members and individual board members can submit amendments during the Oct. 9–Nov. 10 amendment window; the finance committee will review amendments Nov. 10 and present the final budget to the board on Nov. 11.

Speakers quoted in this report include Administrator Leonard; Chair Robinson, HR Finance and Property Committee chair; Vice Chair Dickinson; Supervisor Hartinger; and Sam (finance staff).