Adams County adopts 2026 budget after narrow votes on several amendments

Adams County’s Board of Supervisors adopted Resolution 28 to approve the county’s 2026 budget, tax levy and mill rate on a 15‑4 vote after a night of contested amendments and policy debate.

The board opened the meeting by closing the public hearing on the 2026 budget after no public speakers. Clerk’s reading of Resolution 28 noted the Admin & Finance Committee recommended the package. Supervisor Edwards moved adoption and Supervisor Robert Kabarski seconded; the final adoption vote was 15 in favor, 4 opposed.

Why it mattered: several supervisors proposed changes that would have altered how the county spends one‑time capital funds and how it supports local nonprofits. Those amendments were routed through debate about legal authority, budget process and the source of unassigned and committed fund balances.

Key amendments and votes

• Food pantry and historical society funding: Supervisor McLaughlin moved to restore prior-year funding for the county food pantry ($16,000) and the local historical society ($6,000). Corporation counsel read an attorney‑general opinion explaining that Wisconsin Stat. §59.53 and related guidance do not expressly authorize appropriations to nonprofits for operating food pantries. After a motion to end debate carried, the restoration motion failed on a 7‑12 vote.

• Deputy treasurer position and reallocation of capital funds: Supervisor Podolski proposed reallocating $102,000 from a capital project fund balance (line 100E0952240) to create a deputy treasurer position (wages and benefits). Finance staff and corporation counsel warned that using a one‑time capital allocation to fund a recurring position raises sustainability concerns, and that hiring might still require rescinding a prior resolution. The reallocation motion failed, 6‑13.

• ‘Net new construction’ levy language: Supervisor Dozle offered wording to change a budget statement that the county will “increase property tax levy to the maximum allowable amount allowed by net new construction” to language that would raise the levy only “to the minimum required amount to sustain and operate the county government.” Financial adviser Ehlers and the finance director cautioned that electing not to claim the net new construction allowance can be irreversible under state rules; the motion to amend the wording failed, 5‑14.

• Bobcats/capital equipment language: Supervisors debated whether to buy or trade multiple pieces of parks equipment (Bobcats/toolcats). Finance staff outlined a capital reserve approach — setting aside $19,008.33 annually toward a $290,000 replacement program with periodic trade‑in savings — and said departments will evaluate trade‑in participation year to year. Attempts to change the worksheet verbiage (reducing planned trades/purchases) did not pass.

• Canine (K‑9) fundraising/accounting: The board approved a motion to remove deputies’ general wages and benefits from the donated canine carryover fund and require that donations be used for canine‑specific costs. Supporters said donors expect money to be spent on dogs’ care and training rather than general wages; finance staff and the county auditor had advised that using restricted donations for canine‑specific overtime, vet bills and training is reasonable accounting practice. The motion passed 14‑5; the county will place more detailed canine‑fund oversight on an upcoming Admin & Finance agenda.

Context and next steps

Board members repeatedly raised concerns about using one‑time or restricted funds for recurring expenses and the limits of county authority to appropriate taxpayer funds to private nonprofits. Corporation counsel and the finance director repeatedly cited state statutes governing municipal budgets (including Wis. Stat. ch. 65.90 and §59.53) and auditor guidance from the county’s financial advisers, Ehlers.

The board also approved routine petitions from towns for culvert or bridge aid under Wis. Stat. §82.08, finalized claims and set its next meeting for Dec. 16 at 06:00. With adoption of Resolution 28, county staff will proceed to publish the adopted levy and mill rate and implement the budget as approved; several items (canine accounting, library bookmobile planning, capital worksheet items) were referred for more detail or committee follow‑up.

Votes at a glance

• Ordinance 22 (rezoning, Town of New Chester) — enacted (unanimous/recorded yes) • Resolution 27 (recognition of Randy Peterson) — adopted (18 yes, 1 no) • Restoration of food pantry/historical society funding — failed (7 yes, 12 no) • Reallocation of $102,000 to deputy treasurer wages — failed (6 yes, 13 no) • Change 'net new construction' levy wording — failed (5 yes, 14 no) • Remove wages/benefits from canine donation fund — passed (14 yes, 5 no) • Resolution 28 (2026 Adams County budget, levy & mill rate) — adopted (15 yes, 4 no)

Sources: Adams County Board meeting proceedings and public budget materials, finance director’s presentation, corporation counsel and county administrative staff.