Rock County board authorizes up to $1.805 million in bonds for highway projects after County J briefing

The Rock County Board of Supervisors on a unanimous roll call on Feb. 2026 approved an initial resolution authorizing the county to issue up to $1,805,000 in general obligation notes to fund county highway construction projects.

The board’s action followed a presentation by Carol Worth of Wisconsin Public Finance Professionals, who outlined the statutory two-step borrowing process and the legal limits the county must observe. "You have to adopt it by a three-quarter vote of members elect," Worth said, adding that on the board of 29 members that requires 22 yes votes to authorize the borrowing. She said an award resolution would come later to lock in terms such as interest rate and actual borrowing amount.

Worth reviewed Rock County’s borrowing history over the past 20 years, noting the county’s Moody’s rating of AA1 and explaining that the modeled tax impact for the sample note structure equated to about "1¢ per $100,000" of equalized property value for a 10-year repayment structure, a figure she said would be adjusted in the budget process.

Dwayne Jorgensen, Rock County Public Works Director, then described the County J reconstruction driving the borrowing request. Jorgensen said soil borings show "areas, longer stretches that are wet and unstable clay material" under the pavement and recommended a full reconstruction approach: removing failing material, placing 12 inches of pit run granular base, then 7 inches of crushed aggregate and a 5-inch asphalt surface. "Those subgrade improvements are expected to be necessary to develop a suitable base for this road," he said.

Supervisors used the discussion to press staff on alternatives and timing. Supervisor Schwartz asked why the county would issue general obligation notes rather than other instruments; Worth replied that Wisconsin statutes direct counties to use general obligation notes or bonds and explained the distinctions in statutory practice. Questions from the board also covered whether the highway debt service would be charged to the highway fund, how state general transportation aids are calculated, and whether soil-boring data are being systematically retained.

Board members who spoke in favor emphasized cautious borrowing. Administrator Light (as referenced in the meeting) and multiple supervisors said they supported the current amount but urged further vetting before increasing borrowing for additional projects. "I would not recommend borrowing any more than what is already slated for," one supervisor said, citing the need for a long-term financial plan.

The motion to adopt the initial resolution was moved by Supervisor Woodman and seconded by Supervisor Sutterlin. The roll call was 26 yes, 0 no, 3 absent, and the measure passed. Under Wisconsin practice, the initial resolution authorizes borrowing authority but does not commit the county to issue the full amount; a subsequent award resolution would be required to actually sell the notes and set final terms.

Next steps: staff and bond counsel will prepare the official statement and other legal documents required to enter the municipal bond market; the board will return later with an award resolution if and when it decides to proceed with actual borrowing. The meeting adjourned after new-business votes.