Polk County outlines 2026 budget plan; board approves recycling special charge, firefighter retention amendment and bonding authorization

Polk County administration presented the proposed 2026 budget and five-year capital-improvement program to the Board of Supervisors on Sept. 16, 2025, and the board approved three resolutions related to recycling, first-responder retention and capital borrowing.

Administration said revenue pressures (including reduced investment income and federal funding uncertainty) and increased employee-related costs — chiefly health insurance, projected at a 15% increase — shaped the budget recommended to supervisors. The administrator told the board the recommended budget uses a mix of reserves, limited bonding and continued levy management to keep the mill rate lower than last year; the presentation showed a projected operating mill rate of $2.50, down about $0.17 from the prior year, while the levy was listed at $23.6 million (including a $500,000 set-aside to rebuild the county health insurance reserve fund).

Administration also summarized capital projects recommended for 2026, including investments in the recycling center (conveyor, glass-breaker, forklift and trucks), justice-center mechanical projects (chillers and controls phased over multiple years), courthouse video/AV updates, road and parks equipment, and public-safety squad vehicles.

Votes at a glance

- Resolution 25-25 (Recycling special charge): Approved. Vote (roll call): Yes 10, No 5. The board adopted a three-year special charge assessed to parcels with more than $50,000 in improvements to fund recycling center capital and operations. Administration estimated the assessment would generate about $743,000 in 2026, allocating approximately $397,000 for capital (recycling center equipment and conveyors) and $346,000 for operations. The assessment will run for three tax years (2025–2027 assessed collections) to establish the special fund.

- Resolution 27-25 (Budget amendment for first-responder/firefighter retention): Approved with amendment. The board amended the resolution in committee to clarify training-level language (requirement for specified level A and B training) and approved reallocating an existing $30,000 budgeted amount to support retention payments for first responders and firefighters who meet the defined training and service parameters. The formal vote on the amended resolution (roll call) recorded 13 Yes, 0 No, and 2 supervisors excused/abstained.

- Resolution 28-25 (Bond authorization for capital projects): Approved. The roll-call vote recorded 12 Yes and 3 No; the resolution passed with the required three‑quarters majority. Administration said the borrowing (roughly $2.25 million identified in the presentation) will be used to preserve levy stability while funding capital work identified in the CIP.

Discussion highlights and context

- Recycling special charge: Staff explained the $50,000 improvement threshold was chosen to limit the roll to properties likely to produce recyclables and to avoid assessing parcels such as small outbuildings or vacant lots. Several supervisors raised equity concerns — for example, multifamily or apartment properties are assessed per parcel and may generate more recycling than single-family parcels paying the same special charge. Staff said current parcel data limits a more tailored assessment and that counties across Wisconsin face the same implementation issues.

- Health insurance and fund balance: Administration reiterated a plan to deposit $500,000 of the levy into the county's health fund to rebuild reserves after recent claim experience. The proposed budget uses a combination of carryovers, some fund balance drawdowns (budgeted deficit of about $1.1 million from designated balances), and limited bonding to maintain a lower mill rate while preserving contingency capacity.

- Capital priorities: Supervisors discussed timing of justice-center mechanical work and whether to phase or bid the entire project. Administration said staff will seek a multi-phase approach but will competitively bid major work to control costs.

The board adopted the three resolutions during the Sept. 16 meeting; the budget process continues with a public hearing and adoption steps later in the fall.