Sawyer County reports fewer tax‑delinquent parcels, assigns 2024 dental surplus to fund balance

At a Sawyer County Board meeting, treasurer and finance staff presented updates on tax‑delinquent parcels, lottery and gaming payments, revenue and budget transfers and moved to assign a small 2024 dental surplus to a restricted fund balance.

Treasurer Brian reported that the office wrote off 17 tax bills for parcels acquired in 2023 and that the list of parcels at risk of county acquisition has shrunk from about 42 to roughly 31 as more owners have paid. He also said Sawyer County received lottery and gaming payments in March that were distributed to schools and towns; the county’s share was “just a little over $207,000,” according to the treasurer.

Finance director Mike (first name only in the record) told the board March sales tax was up slightly from the prior year and that modeling projects sales tax receipts near $3.03 million to $3.04 million for the fiscal year. He said fund‑balance transfers approved previously improved the health of Human Services and Highway funds and that some assignments (for ambulance and sales tax) remain in fund balance and have been recorded.

The board approved, by voice vote, a resolution to assign the 2024 dental program surplus of $7,774 to an assigned fund balance to smooth future premium volatility and cover potential run‑out costs if the county returned to fully insured coverage. The finance presentation estimated the county’s annual dental expense at about $130,000 and said a reserve could allow premium reductions if built up to roughly 30 percent of cost.

Other finance items presented included capital projects such as a share of Birch Dam repair (located in Washburn County but benefiting Sawyer County), engineering work on Fishtrap, minor jail maintenance and new rugged laptops for sheriff’s squads. The county’s ARPA balance shows about $200,000 committed but not yet paid pending completion of two broadband projects, the finance director said.

Procedural items: the board also approved minutes from the prior meeting by voice vote.

The reports generated questions from supervisors about timing of budget notices and the upcoming 2026 budget timeline; staff said a similar schedule to prior years will be used and that a second review will occur in May before formal action in June.

Details recorded in the meeting packet include collections, parcel counts and assignment amounts but not roll‑call vote tallies for the motions; voice votes were recorded as “approved.”