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Door County finance director outlines 2026 levy, $32.9 million proposed levy and reserve position
Summary
Door County’s finance director presented the 2026 levy calculation (net new construction ~1.783%), described a proposed levy that matches the calculated maximum (~$32.9 million), and reviewed fund balance, sales tax revenues and capital projects funding.
Door County’s finance director, Steve Whipperth, walked supervisors through the county’s 2026 levy‑limit worksheet and budget summary, laying out the factors that lead to the proposed levy and the county’s reserve position.
Whipperth said Wisconsin’s Department of Revenue set Door County’s net new construction at about 1.783 percent for 2026, which by itself produced an allowable levy increase of roughly $47,396. After subtracting a personal property aid figure (about $171,250) and adding items that are permitted outside the levy limit (ambulance service, bridge aid and debt), the county’s maximum levy for 2026 is about $32.9 million. Whipperth said the proposed 2026 levy matches that allowable amount, an increase he described as about $886,120 over 2025 and roughly a 2.77% increase.
On tax rates, Whipperth walked through how equalized value affects the mill rate: "if a property tax parcel has a $300,000 value the county's portion of taxes they would be paying roughly about $664," he said. He noted the county mill rate dropped from about $242 in 2025 to roughly $221 as the equalized value increased.
Whipperth also summarized the county’s unassigned fund balance: an un‑audited 2025 year‑end balance of roughly $35.1 million, with approved uses for 2026 that include about $13 million for a tower/communications project and about $2.6 million for a justice‑center roof, leaving an estimated unassigned balance near $19.5 million. That projected balance represents about 22.3% of levy‑supported expenditures, above the county policy range of 12–15 percent.
On other revenues, staff reported Door County’s 0.5% local sales tax collected just over $6.7 million in 2025 — about $598,290 higher than budgeted — and that surplus will be applied to the 2027 budget. Shared revenue from the state for 2026 was projected at roughly $637,000.
Whipperth flagged several capital items in the five‑year CIP discussion, including road projects and a north–south runway project at the airport with an estimated cost of about $7.7 million that will be offset in part by federal aid.
The board was reminded of the 2027 budget schedule and a budget retreat for the full board and department heads planned for June 4; final adoption of the 2027 budget is scheduled for November 10.
Questions from supervisors focused on how net new construction is calculated (state compiles permit and local assessor reports) and on contingency and transfer rules; counsel and staff advised that statutory processes and reporting requirements govern those items.
Whipperth cautioned that some figures described were un‑audited or approximate and that the auditors will finalize year‑end financials in mid‑May.
Ending: The board will continue budget review through committee meetings and a budget retreat; any adjustments to proposed numbers will be vetted through those committee channels before final adoption in November.
