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Treasurer reports $1.44 million delinquent; finance staff flags ambulance billing hiccup

Sawyer County Board · July 10, 2026
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Summary

Sawyer County Treasurer reported $1,435,237.68 in delinquent taxes as of July 1, 2026, with 44 properties on the interim list; finance staff said June sales tax is up year-over-year and ambulance fee revenue is down to 36% while 341 claims are being resubmitted after a software change.

Sawyer County’s treasurer reported the county has $1,435,237.68 in delinquent tax balances as of July 1 and 44 properties remain on the interim tax list. The treasurer said the final redemption date for the interim list is July 10 and a hearing is scheduled for Aug. 17; two properties came off the interim list in June.

The treasurer attributed a higher interim list this year in part to a change from a longer redemption cycle to a three‑year cycle, which increased the amounts required to clear the list. He also summarized two recent court rulings discussed at a county conference: Elliott v. State, reported as favorable to counties and declining to apply an older (1989) retroactive rule, and Peng v. Isabelle County (Michigan), where an auction sale was upheld despite a rapid resale at a higher price.

Finance staff reported June sales tax collections were strong, tracking slightly under prior projection but roughly 8% ahead of last year. Year‑to‑date budget performance across general funds is near 50% of the fiscal year. Staff noted fund-level variances: Highway fund revenues showed 35% with 30% expenses and some capital purchases were recorded in July as part of the CIP.

Ambulance fee revenue was reported at 36% for the year; staff said a software vendor change required resubmitting 341 claims, and they expect revenue to recover as those claims process. The medical examiner is showing revenues at 37% of budget and expenses at 22%. Emergency-management revenues are grant-based and typically reconciled at year-end when claims are submitted.

Board members asked for context on long-term project amortization; staff said an earlier $8 million issue matures in 2042, and a property purchase rolled into CIP matures in 2032. Members also asked about opioid and ARPA funds; staff said opioid funds have a 20‑year spenddown and that ARPA funds remain largely undesignated as a rainy‑day fund unless a specific project is identified.

No votes were taken on these finance items; staff requested and received questions from the board. The next regular county board meeting was set for Aug. 13.