Sawyer County board adopts 2026 budget, authorizes short-term bank note for CIP borrowing

The Sawyer County board approved the proposed 2026 county budget and the 2025 property tax levy to be collected in 2026, and authorized a short-term bank note for capital improvement plan (CIP) borrowing.

County finance staff presented a third review of the 2026 budget and said a late change reduced the CIP interest estimate by roughly $3,000 after obtaining an updated bank interest calculation. The presentation outlined levy components, noting increased debt service tied to a communications upgrade described as a $2,825,000 project; the finance presentation listed the proposed levy at $15,925,777. The proposed salary schedule would increase wages by 2% in January 2026 and 1% in July 2026.

Board members discussed a request from the Senior Resource Center for additional funding (about $9,000 above the recommended amount). Supervisors debated program scope—congregate meals, Meals on Wheels, delivery, staffing and facility costs—and concerns about oversight of nonprofit spending. Several members proposed asking the Senior Resource Center to develop eligibility criteria and a tiered assistance system and to return with program metrics for a midyear reassessment rather than awarding the full increase now.

Supervisor Stacy Hessel moved, and Mark Hellwig seconded, to approve the resolution to adopt the 2026 budget, the 2025 property tax levy to be collected in 2026, the 2026 authorized employee count, the 2026 fee schedule, the capital improvement summary and the compensation plan as presented. The motion passed on a voice vote.

On a separate but related item, the board approved a resolution authorizing a short-term bank loan not to exceed $2,177,558 to fund CIP borrowing. Finance staff said the estimated interest for a four-month note is about $32,000 and quoted a 4.39% rate for the four-month period; staff described the county's practice of using short-term local bank borrowing to save on issuance costs. Board members noted reliance on such borrowing for several years and discussed longer-term fund balance planning; staff projected possible fund-balance draws over the next five years and listed steps to increase revenues and find efficiencies.

The meeting continued with finance reports on sales tax (October the highest month to date), departmental budget performance, IT and maintenance updates, and an investment report; no further budget actions were taken at this meeting.