Barron County adopts 2026 budget, draws more from fund balance to keep levy steady

The Barron County Board of Supervisors on Nov. 3 adopted the county's 2026 budget and the 2025 levy as presented, voting 26 in favor and 3 opposed.

County Administrator Jeff opened a public hearing and walked supervisors through the published budget and a companion summary tax allocation. Finance Director Jody reviewed fund types, including the general fund, special revenue funds (health and human services, aging/ADRC, recreational officer), debt service funds and internal service funds such as the highway and self-funded health insurance accounts. Presenters noted a projected 3.16% increase in the county tax levy while the overall mill rate is expected to decline.

Officials emphasized revenue drivers that reduced reliance on the levy, including sales tax receipts and other external revenues. Jeff said sales tax and a planned split of fund balance reduced the county's operating need, and that sales tax now materially influences county operations. The presentation showed large shares of spending: sheriff, health and human services, and highway together account for roughly 63% of expenditures; adding the general fund and debt service brings five categories to about 81% of total expenditures.

The board approved using additional fund balance to cover certain changes between the published budget and the updated summary allocation presented at the hearing. That adjustment funded a recommended 0.5 full-time-equivalent trail coordinator position; the board discussed that the executive committee recommended the position and that the full cost shown ($99,089.00 as budgeted in full benefits) reflects a full-benefits calculation. Jeff and Jody said Barron County will apply to the Wisconsin Department of Natural Resources for a grant that could cover 50% of the forester/trail coordinator salary, but any grant reimbursement would not be realized until 2027 because the staff would need to work the grant year before applying.

Officials also described contingency and fund-balance planning. The budget includes a contingency of $100,000 and other allocations for employee payouts and training. Jeff warned that fund balance is a point-in-time figure, noting past fund-balance usage and the county's uneven state reimbursement schedule; he said the county briefly had low free cash-flow days earlier in the year, underscoring the importance of fund-balance management.

The resolution to adopt the 2026 budget and levy passed 26–3. Supervisors recorded as voting no were Supervisors Evertz, Conan and Vaughn. The board adopted the budget as printed and presented.