Administration Committee Meeting — Agenda Packet

Administration Committee Agenda July 14, 2026 5:00 PM St. Croix County Government Center - Room 1400 Government Center - 1101 Carmichael Road, Hudson, Wisconsin Call to Order Roll Call Approval of Minutes 1. Minutes of Previous Meeting — June 9, 2026 Public Comment Business 1. Financial Report for May 2026 2. Consideration of Tax Deed Bids- Village of Star Prairie (182-1011-30-100) 3. Consideration of Tax Deed Bid — Village of Star Prairie (182-1027-20-100) 4. Consideration of Tax Deed Bid — Town of Warren (042-1097-20-010) 5. Consideration of New Position Requests for 2027 Budget 6. Consideration of Health Plan Design for 2027 Self-Funded Health Insurance Plan 7. Resolution Establishing Library Levy 8. Discussion on Budget Process Request for Future Agenda Items Announcements Date of Next Meeting 1. Date of Next Meeting — August 11, 2026 Adjournment Reasonable efforts will be made to provide special accommodations for access to public meetings. To request a special accommodation, please contact the County Clerk’s Office at (715) 386-4600 at least two business days prior to the time of the meeting. For more information on St. Croix County's public meetings visit: sccwi.gov/meetings Page 1 of 74 Administration Committee Minutes June 9, 2026 5:00 PM St. Croix County Government Center - Room 1400 Government Center - 1101 Carmichael Road, Hudson, Wisconsin Call to Order Roll Call PRESENT: Mike Barcalow, Scott Counter, Bob Feidler, Kerry Reis, & Wayne Roen Approval of Minutes 1. Minutes of Previous Meeting - May 12, 2026 Minutes were accepted as presented. Public Comment Business 1. Presentation by Ehlers Financial Investment Advisors Ehlers Financial Investment Advisors Jim Groetsch discussed the investment portfolio for St. Croix County. 2. Financial Report for April 2026 Finance Director Dustin Hawkins discussed the financial report for April 2026. 3. Consideration of Changing Primary Provider of Banking Services to US Bank First Deputy Treasurer Carrie Doehrmann discussed changing primary provider of banking services to US Bank. Motion: Motion to approve changing primary provider of banking services to US Bank. Result: Passed Moved by: Mike Barcalow Seconded by: Scott Counter Ayes: Mike Barcalow, Scott Counter, Bob Feidler, Kerry Reis, Wayne Roen Nays: None Abstain: None Notes: 4. Resolution Amending Rules of the Board of Supervisors Corporate Counsel Heather Amos discussed the resolution amending Rules of the Board of Supervisors. Motion: Motion to recommend resolution amending Rules of the Board of Supervisors. Result: Passed Moved by: Bob Feidler Seconded by: Mike Barcalow Ayes: Mike Barcalow, Scott Counter, Bob Feidler, Kerry Reis, Wayne Roen Page 2 of 74 Nays: None Abstain: None Notes: 5. Ordinance Repealing and Recreating Chapter 90 - Code of Ethics - of the St. Croix County Code of Ordinances Corporate Counsel Amos discussed the ordinance repealing and recreating Chapter 90 — Code of Ethics - of the St. Croix County Code of Ordinances. Motion: Motion to recommend ordinance repealing and recreating Chapter 90 — Code of Ethics - of the St. Croix County Code of Ordinances. Result: Passed Moved by: Scott Counter Seconded by: Wayne Roen Ayes: Mike Barcalow, Scott Counter, Bob Feidler, Kerry Reis, Wayne Roen Nays: None Abstain: None Notes: 6. Consideration of Reclassification Request of Clinical Substance Use Counselor – Clinical Supervisor to a Mental Health Therapist Human Resource Director Audrie Haycraft discussed the reclassification request of Clinical Substance Use Counselor — Clinical Supervisor to a Mental Therapist. Motion: Motion to approve the reclassification of Clinical Substances Use Counselor - Clinical Supervisor to a Mental Health Therapist. Result: Passed Moved by: Scott Counter Seconded by: Wayne Roen Ayes: Mike Barcalow, Scott Counter, Bob Feidler, Kerry Reis, Wayne Roen Nays: None Abstain: None Notes: 7. Resolution Amending Fund Balance Policy Related to the Health Care Campus County Administrator Ken Witt discussed the resolution amending Fund Balance Policy related to the Health Care Campus. Motion: Motion to recommend the resolution amending Fund Balance Policy related to the Health Care Campus. Result: Passed Moved by: Mike Barcalow Seconded by: Scott Counter Ayes: Mike Barcalow, Scott Counter, Bob Feidler, Kerry Reis, Wayne Roen Nays: None Abstain: None Notes: 8. Resolution Amending Personnel Policies Motion: Motion to recommend the resolution amending Personnel Policies. Result: Passed Moved by: Wayne Roen Page 3 of 74 Seconded by: Scott Counter Ayes: Mike Barcalow, Scott Counter, Bob Feidler, Kerry Reis, Wayne Roen Nays: None Abstain: None Notes: Human Resource Director Haycraft discussed the resolution amending Personnel Policies. 9. Consideration of Capital Project Requests - Administrative Finance Director Hawkins discussed the Capital Project requests. The Capital Project will go to the Committee of the Whole meeting in July. Request for Future Agenda Items Announcements Date of Next Meeting 1. Date of Next Meeting — July 14, 2026 Adjournment Meeting adjourned at 6:32 pm. Page 4 of 74 County Administrator's Financial Report May 2026 FY25 FY25 FY26 FY26 Percent Total Thru May Budget YTD Balance Remaining REVENUES Administrative Revenues 110: General 0000: Default 2,760,777 -2,061,287 0 -2,628,638 2,628,638 282,247,882,91 9,116,896.00% 110: General 1010: Unallocated 0 - 0 - - - 110: General 1110: County Board & Committees/Commissions 155,935 64,973 192,946 80,394 112,552 58.33% 110: General 1320: Corporation Counsel 961,625 400,107 1,370,623 426,484 944,140 68.88% 110: General 1410: Administrator 519,478 216,478 536,781 223,541 313,240 58.36% 110: General 1420: County Clerk 424,863 174,655 452,135 180,176 271,958 60.15% 110: General 1430: Human Resources 621,340 258,892 658,967 274,570 384,397 58.33% 110: General 1440: Elections 85,647 24,604 109,500 35,625 73,875 67.47% 110: General 1450: Information Technology 2,826,077 1,131,487 2,895,192 1,154,092 1,741,100 60.14% 110: General 1510: Finance 675,808 278,987 726,195 298,885 427,310 58.84% 110: General 1520: County Treasurer 619,704 239,619 475,046 254,510 220,535 46.42% 110: General 1610: Facilities 2,450,283 951,204 2,271,706 956,578 1,315,128 57.89% 110: General 5110: Library 1,869,030 778,763 2,059,189 857,995 1,201,194 58.33% 295: Dog License All Cost Centers 21,408 14,546 20,000 14,013 5,987 29.94% Debt Service Funds All Cost Centers 11,572,757 4,746,655 11,335,121 4,597,967 6,737,154 59.44% Internal Service Funds All Cost Centers 15,709,465 5,457,541 15,415,000 5,643,617 9,771,383 63.39% Administrative Revenues 41,274,196 12,677,222 38,518,400 12,369,808 26,148,592 67.89% EXPENSES Administrative Expenses 110: General 1010: Unallocated 4,000,000 - 0 - - - 110: General 1110: County Board & Committees/Commissions 121,063 61,402 192,946 69,360 123,585 64.05% 110: General 1320: Corporation Counsel 960,595 345,581 1,370,623 390,780 979,843 71.49% 110: General 1410: Administrator 477,947 180,529 536,781 191,907 344,874 64.25% 110: General 1420: County Clerk 391,298 153,971 452,135 158,837 293,298 64.87% 110: General 1430: Human Resources 606,138 301,021 658,967 292,414 366,553 55.63% 110: General 1440: Elections 55,464 53,360 109,500 54,587 54,913 50.15% 110: General 1450: Information Technology 2,771,056 1,400,980 2,895,192 1,413,878 1,481,314 51.16% 110: General 1510: Finance 669,645 255,791 726,195 216,604 509,592 70.17% 110: General 1520: County Treasurer 469,555 168,074 475,046 204,926 270,119 56.86% 110: General 1610: Facilities 2,368,140 863,424 2,271,706 898,339 1,373,366 60.46% 110: General 5110: Library 1,843,915 1,843,915 2,059,189 2,059,189 0 0.00% 295: Dog License All Cost Centers 18,898 14,433 20,000 13,905 6,095 30.47% Debt Service Funds All Cost Centers 10,947,407 9,003,839 11,335,121 9,522,995 1,812,126 15.99% Internal Service Funds All Cost Centers 14,982,978 5,516,518 15,415,000 5,126,163 10,288,837 66.75% Administrative Expenses 40,684,098 20,162,839 38,518,400 20,613,884 17,904,516 46.48% Report Total 590,098 -7,485,617 0 -8,244,076 - - Print Date June 30, 2026 Page 5 of 74 0000 - Default : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes (14,396,730) (16,347,330) (6,811,388) (17,282,443) (7,201,018) (10,081,425) 58.33% 41120: Tax Increments 250,173 26,152 - - - - - 41150: Forest Cropland/Managed Forest Taxes 22,134 21,424 20,805 15,878 23,638 (7,760) -48.88% 41220: General Sales and Retailers' Discount 12,527,814 13,190,430 2,772,416 13,797,187 3,041,598 10,755,589 77.95% 43410: State Shared Revenues 1,328,147 1,360,579 - 1,395,542 - 1,395,542 100.00% 43430: Other State Shared Taxes 110,222 112,274 59,457 107,930 50,628 57,302 53.09% 43510: State General Government Grant 150,319 422,454 422,454 422,454 422,454 - - 48110: Interest Revenue 4,386,531 3,963,845 1,467,659 1,543,452 1,034,062 509,390 33.00% 48210: Rent Revenue 17,371 10,234 7,310 - - - - 48610: Miscellaneous Revenue - 715 - - - - - 49210: Transfer from General Fund - 500,000 - - - - - Total Revenues 4,395,981 3,260,777 (2,061,287) - (2,628,638) 2,628,638 282,247,882,919,116,896.00% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - Operating - - - - - - - Report Total 4,395,981 3,260,777 (2,061,287) - (2,628,638) - - Print Date June 30, 2026 Page 6 of 74 1110 - County Board & Committees/Commissions : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 161,749 155,935 64,973 192,946 80,394 112,552 58.33% 43310: Other Federal Payment 25,431 - - - - - - Total Revenues 187,180 155,935 64,973 192,946 80,394 112,552 58.33% Total Wages 16,671 14,711 5,701 23,556 6,195 17,361 73.70% Total Fringes 59,083 50,991 21,105 102,139 19,475 82,664 80.93% Net Wage & Fringe 75,754 65,702 26,805 125,695 25,670 100,025 79.58% 51910: Staff Development 3,742 4,149 1,371 4,000 651 3,349 83.73% 52190: Other Professional Services 236 20 20 240 20 220 91.67% 52250: Cellular Phone Service 542 542 204 600 136 464 77.28% 53110: Postage 1,020 758 341 1,020 1 1,019 99.93% 53130: Managed Print Costs - IT 252 267 45 900 517 383 42.50% 53190: Office Supplies 200 - - 1,000 4,697 (3,697) 369.66% 53210: Publications & Printing 1,861 2,333 311 2,500 311 2,189 87.55% 53230: Subscriptions - - - 300 - 300 100.00% 53240: Dues & Licenses 1,569 12,881 11,312 15,646 14,077 1,569 10.03% 53250: Software Subscriptions & Renewals 47,427 15,192 15,192 20,000 18,363 1,637 8.18% 53310: Employee Mileage 12,612 11,750 4,746 14,000 3,286 10,714 76.53% 53320: Employee Lodging 4,672 4,452 1,003 3,000 866 2,134 71.13% 53330: Employee Meal Expense - - - 200 - 200 100.00% 53430: Provided Food Expense 3,537 2,044 53 3,000 766 2,234 74.47% 55180: Liability Insurance 859 974 - 845 - 845 100.00% Operating 78,529 55,361 34,597 67,251 43,691 23,560 35.03% Total Expenses 154,284 121,063 61,402 192,946 69,360 123,585 64.05% Report Total 32,896 34,872 3,571 - 11,034 - - Print Date June 30, 2026 Page 7 of 74 1320 - Corporation Counsel : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 809,944 955,917 398,299 1,016,123 423,385 592,739 58.33% 46135: Corporation Counsel Fees 4,200 5,708 1,808 4,500 3,099 1,401 31.13% 49310: Fund Balance Applied - - - 350,000 - 350,000 100.00% Total Revenues 814,144 961,625 400,107 1,370,623 426,484 944,140 68.88% Total Wages 599,395 689,249 239,026 726,318 244,336 481,982 66.36% Total Fringes 206,898 253,895 99,245 281,554 98,115 183,439 65.15% 51599: Interdepartmental Wage & Fringe 46,224 31,011 8,263 34,611 106 34,505 99.69% Net Wage & Fringe 760,069 912,133 330,009 973,261 342,345 630,916 64.82% 51910: Staff Development 2,005 1,017 409 2,000 354 1,646 82.30% 52117: Legal Services 3,759 19,860 133 352,000 19,016 332,984 94.60% 52140: Civil Process/Paper Fees - 179 - - 240 (240) - 52150: Transcription Services 149 297 289 300 - 300 100.00% 52250: Cellular Phone Service 488 540 220 580 229 351 60.53% 53110: Postage 1,767 1,454 634 1,600 550 1,050 65.60% 53120: Copy Expense 9 65 65 - - - - 53130: Managed Print Costs - IT 961 1,168 479 1,200 546 654 54.48% 53140: Tax Deed & Title Services Expense - 30 30 90 - 90 100.00% 53190: Office Supplies 386 321 102 500 115 385 76.95% 53211: Law Book Publications 4,677 5,212 1,873 5,000 1,444 3,556 71.13% 53240: Dues & Licenses 2,290 2,807 2,807 2,807 400 2,407 85.75% 53250: Software Subscriptions & Renewals 12,419 7,891 7,839 25,000 25,540 (540) 2.16% 53310: Employee Mileage 1,420 1,864 374 1,400 - 1,400 100.00% 53320: Employee Lodging 262 663 - 500 - 500 100.00% 53330: Employee Meal Expense 361 656 162 500 - 500 100.00% 53350: Employee Other Expenses 20 - - - - - - 53440: Operating Supplies 12 - - - - - - 53910: Other Supplies and Expenses 8 46 - - - - - 53930: Software Purchased 2,454 357 44 - - - - 53940: Equipment Purchased - Non Fixed Asset 280 381 54 - - - - 55180: Liability Insurance 3,471 3,594 - 3,885 - 3,885 100.00% 55210: Premiums on Surety Bonds 100 60 60 - - - - Print Date June 30, 2026 Page 8 of 74 1320 - Corporation Counsel : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining Operating 37,298 48,462 15,573 397,362 48,435 348,927 87.81% Total Expenses 797,367 960,595 345,581 1,370,623 390,780 979,843 71.49% Report Total 16,777 1,030 54,526 - 35,704 - - Print Date June 30, 2026 Page 9 of 74 1410 - Administrator : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 541,156 518,988 216,245 536,281 223,450 312,830 58.33% 43510: State General Government Grant 18,337 - - - - - - 48510: Donations & Contributions 501 490 233 500 90 410 81.95% Total Revenues 559,995 519,478 216,478 536,781 223,541 313,240 58.36% Total Wages 343,775 355,119 122,233 379,128 130,831 248,298 65.49% Total Fringes 105,648 113,285 44,392 123,630 46,579 77,051 62.32% 51599: Interdepartmental Wage & Fringe 43,197 45,499 - 47,368 - 47,368 100.00% Net Wage & Fringe 406,227 422,905 166,625 455,390 177,409 277,980 61.04% 51910: Staff Development 1,084 1,250 200 1,500 260 1,240 82.67% 52190: Other Professional Services 15,314 3,337 - 15,000 - 15,000 100.00% 52250: Cellular Phone Service 1,143 1,143 432 1,200 433 767 63.93% 52990: Other Contractual Services - 387 - - - - - 53110: Postage 13 9 7 25 1 24 94.72% 53120: Copy Expense 1 - - - - - - 53130: Managed Print Costs - IT 1,433 1,095 154 1,500 510 990 65.99% 53190: Office Supplies 2,012 1,297 473 2,000 768 1,232 61.62% 53212: Outreach/Education 245 82 - 250 - 250 100.00% 53220: Advertising/Promotion 22,242 17,971 10,603 25,000 11,391 13,609 54.44% 53240: Dues & Licenses 1,463 1,501 1,200 1,500 1,200 300 20.00% 53250: Software Subscriptions & Renewals 5,879 6,243 147 10,000 154 9,846 98.46% 53310: Employee Mileage 1,334 2,465 1,177 1,750 734 1,016 58.07% 53320: Employee Lodging 1,116 2,282 933 1,250 - 1,250 100.00% 53330: Employee Meal Expense 352 458 80 500 63 437 87.40% 53340: Employee Airfare 379 874 - 500 - 500 100.00% 53350: Employee Other Expenses 274 163 - 1,000 - 1,000 100.00% 53430: Provided Food Expense - 200 200 150 - 150 100.00% 53440: Operating Supplies 28 51 - 100 - 100 100.00% 53910: Other Supplies and Expenses 10,888 11,687 (1,734) 15,000 (1,061) 16,061 107.07% 53995: Vehicle Operating Expenses - 42 32 - 45 (45) - 55180: Liability Insurance 2,116 2,506 - 3,166 - 3,166 100.00% Operating 67,316 55,042 13,905 81,391 14,498 66,893 82.19% Print Date June 30, 2026 Page 10 of 74 1410 - Administrator : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining Total Expenses 473,543 477,947 180,529 536,781 191,907 344,874 64.25% Report Total 86,452 41,531 35,949 - 31,634 - - Print Date June 30, 2026 Page 11 of 74 1420 - County Clerk : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 219,406 237,353 98,897 267,135 111,306 155,828 58.33% 46110: Clerk's Fees 177,753 187,510 75,758 185,000 68,870 116,130 62.77% Total Revenues 397,159 424,863 174,655 452,135 180,176 271,958 60.15% Total Wages 243,242 238,402 96,246 276,511 97,503 179,008 64.74% Total Fringes 113,753 118,969 49,197 149,119 50,743 98,377 65.97% Net Wage & Fringe 356,996 357,371 145,443 425,631 148,246 277,385 65.17% 51910: Staff Development - 105 105 250 - 250 100.00% 52122: Interpreter Services - 67 15 500 50 450 89.92% 52190: Other Professional Services 30 945 668 50 - 50 100.00% 52440: Misc. Repair & Maintenance - 17 17 1,000 - 1,000 100.00% 52920: Computer Repair - 14 14 - - - - 53110: Postage 6,581 18,100 2,664 7,000 4,012 2,988 42.69% 53130: Managed Print Costs - IT 2,323 2,785 1,430 3,200 659 2,541 79.42% 53190: Office Supplies 3,014 2,627 627 2,500 983 1,517 60.67% 53210: Publications & Printing 1,465 1,006 353 1,000 1,094 (94) 9.40% 53230: Subscriptions 180 125 45 130 146 (16) 12.31% 53240: Dues & Licenses 250 - - 175 175 - - 53250: Software Subscriptions & Renewals 333 147 147 150 154 (4) 2.90% 53310: Employee Mileage - - - 250 - 250 100.00% 53320: Employee Lodging - 252 - 500 - 500 100.00% 53330: Employee Meal Expense - - - 250 - 250 100.00% 53350: Employee Other Expenses - - - 100 - 100 100.00% 53420: Medical Supplies - 74 - - - - - 53430: Provided Food Expense 95 - - - - - - 53440: Operating Supplies 5,494 5,369 2,443 7,000 3,317 3,683 52.61% 53910: Other Supplies and Expenses - 95 - - - - - 53920: Cell Phones & Accessories 166 - - - - - - 53930: Software Purchased - 209 - 200 - 200 100.00% 55180: Liability Insurance 1,839 1,989 - 2,249 - 2,249 100.00% Operating 21,770 33,927 8,528 26,504 10,591 15,913 60.04% Total Expenses 378,765 391,298 153,971 452,135 158,837 293,298 64.87% Print Date June 30, 2026 Page 12 of 74 1420 - County Clerk : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining Report Total 18,394 33,565 20,683 - 21,340 - - Print Date June 30, 2026 Page 13 of 74 1430 - Human Resources : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 551,792 621,340 258,892 658,967 274,570 384,397 58.33% Total Revenues 551,792 621,340 258,892 658,967 274,570 384,397 58.33% Total Wages 430,617 521,590 183,086 559,131 192,760 366,371 65.53% Total Fringes 106,429 148,257 56,487 179,679 59,667 120,012 66.79% 51599: Interdepartmental Wage & Fringe 127,751 158,471 - 170,659 - 170,659 100.00% Net Wage & Fringe 409,294 511,376 239,573 568,151 252,427 315,724 55.57% 51910: Staff Development 1,154 1,438 1,018 6,000 509 5,491 91.52% 52116: Consultant Fees - - - 1,000 - 1,000 100.00% 52125: Purchased Services 12,400 53,418 43,875 39,000 26,588 12,413 31.83% 52190: Other Professional Services 14,853 18,626 8,497 13,500 3,413 10,087 74.72% 52250: Cellular Phone Service 495 549 229 600 229 371 61.84% 52990: Other Contractual Services 11,575 10,799 3,958 13,700 5,616 8,084 59.01% 53110: Postage 141 158 74 250 34 216 86.29% 53130: Managed Print Costs - IT 315 323 112 500 403 97 19.47% 53190: Office Supplies 253 82 42 400 39 361 90.13% 53220: Advertising/Promotion 182 124 124 1,000 - 1,000 100.00% 53230: Subscriptions 424 - - 500 - 500 100.00% 53240: Dues & Licenses 1,263 - - 1,000 218 782 78.20% 53250: Software Subscriptions & Renewals 2,674 3,209 1,864 3,800 1,747 2,053 54.03% 53310: Employee Mileage 85 783 454 750 196 554 73.92% 53320: Employee Lodging - 232 232 1,000 196 804 80.40% 53330: Employee Meal Expense - 67 67 250 56 194 77.60% 53340: Employee Airfare - - - 750 - 750 100.00% 53350: Employee Other Expenses 112 - - 750 40 710 94.67% 53430: Provided Food Expense - - - - 55 (55) - 53440: Operating Supplies 67 1,997 904 1,000 25 975 97.50% 53910: Other Supplies and Expenses 481 - - 500 217 283 56.50% 53940: Equipment Purchased - Non Fixed Asset 2,583 - - 1,500 405 1,095 73.00% 55180: Liability Insurance 2,698 2,957 - 3,066 - 3,066 100.00% Operating 51,755 94,762 61,449 90,816 39,986 50,830 55.97% Total Expenses 461,049 606,138 301,021 658,967 292,414 366,553 55.63% Print Date June 30, 2026 Page 14 of 74 1430 - Human Resources : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining Report Total 90,743 15,202 (42,130) - (17,844) - - Print Date June 30, 2026 Page 15 of 74 1440 - Elections : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 106,500 59,050 24,604 85,500 35,625 49,875 58.33% 47410: General Government Support Cty Depts 18,600 26,597 - 24,000 - 24,000 100.00% Total Revenues 125,100 85,647 24,604 109,500 35,625 73,875 67.47% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - 52190: Other Professional Services 600 300 300 600 300 300 50.00% 53110: Postage - - - 200 - 200 100.00% 53130: Managed Print Costs - IT 764 255 222 1,000 489 511 51.12% 53190: Office Supplies 1,126 1,153 1,153 5,000 1,749 3,251 65.03% 53210: Publications & Printing 37,981 38,765 38,207 35,000 3,099 31,901 91.15% 53310: Employee Mileage 821 783 558 600 483 117 19.52% 53330: Employee Meal Expense 79 - - 100 - 100 100.00% 53430: Provided Food Expense 39 130 - - 55 (55) - 53440: Operating Supplies 74,294 14,077 12,919 65,000 48,412 16,588 25.52% 53910: Other Supplies and Expenses 90 - - 2,000 - 2,000 100.00% Operating 115,795 55,464 53,360 109,500 54,587 54,913 50.15% Total Expenses 115,795 55,464 53,360 109,500 54,587 54,913 50.15% Report Total 9,305 30,184 (28,755) - (18,962) - - Print Date June 30, 2026 Page 16 of 74 1450 - Information Technology : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 2,739,353 2,697,446 1,123,936 2,769,692 1,154,038 1,615,653 58.33% 47310: General Government Other Local Gov 9,472 11,518 - 8,000 (19) 8,019 100.24% 47410: General Government Support Cty Depts - 103,800 - 115,000 - 115,000 100.00% 48310: Property Sales Revenue 3,020 12,254 7,551 2,500 - 2,500 100.00% 48610: Miscellaneous Revenue - 1,059 - - 73 (73) - Total Revenues 2,751,845 2,826,077 1,131,487 2,895,192 1,154,092 1,741,100 60.14% Total Wages 1,099,159 1,123,127 389,648 1,175,421 411,969 763,453 64.95% Total Fringes 414,730 430,659 169,139 455,912 163,603 292,309 64.12% Net Wage & Fringe 1,513,890 1,553,786 558,787 1,631,334 575,572 1,055,761 64.72% 51910: Staff Development 9,868 4,342 - 5,000 4,995 5 0.10% 52125: Purchased Services 54,017 76,025 4,818 65,000 11,424 53,576 82.42% 52190: Other Professional Services 45,064 6,991 - 50,000 10,198 39,802 79.60% 52240: Telephone/Dictaphone 78,747 73,166 32,008 81,000 36,436 44,564 55.02% 52250: Cellular Phone Service (2,758) 7,700 2,651 5,000 3,018 1,982 39.64% 52430: Building Maintenance - 61 - - - - - 53110: Postage 166 41 - 100 - 100 100.00% 53130: Managed Print Costs - IT 8,215 (7,702) 33,758 500 33,703 (33,203) 6,640.52% 53190: Office Supplies 366 237 139 500 106 394 78.75% 53212: Outreach/Education 25 - - - - - - 53230: Subscriptions - 200 200 400 200 200 50.00% 53240: Dues & Licenses - - - 250 - 250 100.00% 53250: Software Subscriptions & Renewals 752,200 839,529 646,416 821,000 635,291 185,709 22.62% 53310: Employee Mileage 1,837 1,996 950 2,000 570 1,430 71.49% 53320: Employee Lodging - 1,254 373 - - - - 53330: Employee Meal Expense - 515 179 - - - - 53350: Employee Other Expenses - - - 300 - 300 100.00% 53440: Operating Supplies 1,353 2,540 474 1,000 1,731 (731) 73.09% 53470: Fuel Expenses 754 66 66 300 217 83 27.67% 53490: Other Operating Supplies 214 898 208 - - - - 53610: Other Repairs and Maintenance Supplies - - - - 1,173 (1,173) - 53910: Other Supplies and Expenses 10 15 - - - - - Print Date June 30, 2026 Page 17 of 74 1450 - Information Technology : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53930: Software Purchased 60 - - - - - - 53940: Equipment Purchased - Non Fixed Asset 234,054 195,199 119,955 215,000 99,244 115,756 53.84% 53995: Vehicle Operating Expenses - 33 - - - - - 55180: Liability Insurance 13,825 14,163 - 16,508 - 16,508 100.00% 55310: Rents and Leases 2,496 - - - - - - Operating 1,200,512 1,217,269 842,193 1,263,858 838,306 425,552 33.67% Total Expenses 2,714,401 2,771,056 1,400,980 2,895,192 1,413,878 1,481,314 51.16% Report Total 37,444 55,021 (269,494) - (259,786) - - Print Date June 30, 2026 Page 18 of 74 1510 - Finance : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 637,877 659,214 274,673 708,595 295,248 413,347 58.33% 48610: Miscellaneous Revenue 60 45 15 100 - 100 100.00% 48810: Rebates 12,336 16,549 4,299 17,500 3,637 13,863 79.22% Total Revenues 650,273 675,808 278,987 726,195 298,885 427,310 58.84% Total Wages 393,964 399,997 146,731 451,912 137,894 314,018 69.49% Total Fringes 174,469 200,221 86,081 214,033 75,732 138,301 64.62% 51599: Interdepartmental Wage & Fringe 42,260 45,337 1,364 48,979 - 48,979 100.00% Net Wage & Fringe 526,173 554,881 231,447 616,965 213,625 403,340 65.37% 51910: Staff Development 595 295 - 2,000 - 2,000 100.00% 52116: Consultant Fees 2,250 10,000 1,000 7,000 - 7,000 100.00% 52119: Accounting Services 92,566 97,242 20,462 90,000 - 90,000 100.00% 53110: Postage 277 274 266 500 490 10 2.06% 53130: Managed Print Costs - IT 915 802 361 1,000 299 701 70.07% 53150: Check Printing - 1,968 1,968 2,000 2,103 (103) 5.15% 53190: Office Supplies 492 195 95 500 18 482 96.43% 53240: Dues & Licenses 10 - - 100 - 100 100.00% 53250: Software Subscriptions & Renewals 248 - - 500 - 500 100.00% 53310: Employee Mileage 39 129 56 250 - 250 100.00% 53320: Employee Lodging - - - 750 - 750 100.00% 53330: Employee Meal Expense - - - 250 - 250 100.00% 53340: Employee Airfare - - - - - - - 53350: Employee Other Expenses 476 - - 250 - 250 100.00% 53440: Operating Supplies 93 116 57 250 69 181 72.60% 53910: Other Supplies and Expenses 192 187 79 250 - 250 100.00% 55180: Liability Insurance 3,715 3,555 - 3,630 - 3,630 100.00% Operating 101,867 114,764 24,344 109,230 2,978 106,252 97.27% Total Expenses 628,040 669,645 255,791 726,195 216,604 509,592 70.17% Report Total 22,233 6,163 23,195 - 82,281 - - Print Date June 30, 2026 Page 19 of 74 1520 - County Treasurer : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes (153,082) (114,444) (47,685) (127,454) (53,106) (74,349) 58.33% 41810: Interest on Taxes 316,304 371,733 134,000 310,000 143,274 166,726 53.78% 41811: Penalties on Taxes 161,426 191,171 68,832 155,000 72,849 82,151 53.00% 46120: Treasurer's Fees 156,107 171,243 84,472 125,000 91,493 33,507 26.81% 48610: Miscellaneous Revenue 29,150 - - 12,500 - 12,500 100.00% Total Revenues 509,905 619,704 239,619 475,046 254,510 220,535 46.42% Total Wages 209,935 224,250 80,778 272,690 90,405 182,285 66.85% Total Fringes 80,333 91,965 37,114 101,720 38,823 62,897 61.83% 51599: Interdepartmental Wage & Fringe 362 1,852 1,364 2,200 - 2,200 100.00% Net Wage & Fringe 290,629 318,067 119,255 376,611 129,228 247,383 65.69% 51910: Staff Development 250 285 125 1,500 125 1,375 91.67% 52115: Maintenance Services 810 765 - 1,200 - 1,200 100.00% 52152: Bank Service Charges 2,458 12,047 5,079 6,000 9,667 (3,667) 61.12% 52165: Contracted Security 12,309 12,716 4,484 14,000 7,299 6,701 47.86% 52250: Cellular Phone Service 542 601 228 600 229 371 61.84% 52920: Computer Repair - 14 14 200 - 200 100.00% 52990: Other Contractual Services - 37 - - - - - 53110: Postage 9,550 8,996 4,238 10,000 5,128 4,872 48.72% 53130: Managed Print Costs - IT 4,565 4,222 903 4,800 678 4,122 85.88% 53140: Tax Deed & Title Services Expense 2,902 40,377 18,161 10,000 35,048 (25,048) 250.48% 53190: Office Supplies 4,092 2,010 1,000 4,000 1,389 2,611 65.28% 53210: Publications & Printing - 712 712 900 - 900 100.00% 53240: Dues & Licenses 100 100 100 200 100 100 50.00% 53250: Software Subscriptions & Renewals 7,273 22,152 7,621 13,000 12,907 93 0.71% 53310: Employee Mileage 844 288 109 600 96 504 83.93% 53320: Employee Lodging 615 618 - 1,000 - 1,000 100.00% 53330: Employee Meal Expense 156 155 15 200 19 181 90.50% 53350: Employee Other Expenses - 457 - - - - - 53440: Operating Supplies 16,820 16,352 - 18,000 - 18,000 100.00% 53510: Repair and Maintenance Supplies 309 324 - - - - - 53910: Other Supplies and Expenses - - - - - - - Print Date June 30, 2026 Page 20 of 74 1520 - County Treasurer : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53920: Cell Phones & Accessories - 15 - - - - - 53940: Equipment Purchased - Non Fixed Asset 1,305 - - - - - - 55180: Liability Insurance 2,181 2,279 - 2,235 - 2,235 100.00% 57410: Losses 6,874 25,967 6,030 10,000 3,012 6,988 69.88% Operating 73,954 151,488 48,819 98,435 75,698 22,737 23.10% Total Expenses 364,584 469,555 168,074 475,046 204,926 270,119 56.86% Report Total 145,322 150,148 71,545 - 49,584 - - Print Date June 30, 2026 Page 21 of 74 1535 - Self Insurance : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48410: Insurance Recoveries 1,746,479 1,795,119 60,760 1,200,000 79,748 1,120,252 93.35% 49210: Transfer from General Fund 1,500,000 - - - - - - 49270: Transfer from Internal Service Fund 10,318,809 11,582,555 4,805,880 11,750,000 4,953,456 6,796,544 57.84% 49271: Transfer from Internal Service Fund - Dental - 451,864 187,236 450,000 195,441 254,559 56.57% Total Revenues 13,565,288 13,829,537 5,053,877 13,400,000 5,228,645 8,171,355 60.98% Total Wages 152,161 183,563 151,813 150,000 145,072 4,928 3.29% Total Fringes 106,652 146,518 62,562 250,000 91,100 158,900 63.56% 51599: Interdepartmental Wage & Fringe 148,700 157,596 - 157,994 - 157,994 100.00% Net Wage & Fringe 407,513 487,677 214,374 557,994 236,172 321,822 57.67% 52110: Medical and Dental Services 21,778 8,490 600 - 900 (900) - 52116: Consultant Fees 75,720 80,649 38,315 80,000 24,848 55,152 68.94% 52190: Other Professional Services 54,578 51,048 25,286 60,000 19,745 40,255 67.09% 52990: Other Contractual Services 770 465 - - - - - 53190: Office Supplies 17 - - - - - - 53220: Advertising/Promotion - 642 642 - - - - 53440: Operating Supplies 60 58 - - 6,637 (6,637) - 55190: Insurance Premium & Claim Costs 10,671,872 11,878,516 4,179,171 12,247,506 4,005,830 8,241,676 67.29% 55191: Insurance Premium & Claim Costs - Dental 427,869 449,271 191,078 450,000 195,339 254,661 56.59% 55910: Other Fixed Charges 4,534 4,775 - 4,500 - 4,500 100.00% Operating 11,257,196 12,473,913 4,435,093 12,842,006 4,253,298 8,588,708 66.88% Total Expenses 11,664,709 12,961,590 4,649,467 13,400,000 4,489,470 8,910,530 66.50% Report Total 1,900,579 867,947 404,410 - 739,175 - - Print Date June 30, 2026 Page 22 of 74 1538 - RHS - Retirement Health Savings : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 300,000 - - - - - - 49310: Fund Balance Applied - - - 150,000 - 150,000 100.00% Total Revenues 300,000 - - 150,000 - 150,000 100.00% Total Wages 32,908 133,351 55,911 150,000 79,105 70,895 47.26% Total Fringes - - - - - - - Net Wage & Fringe 32,908 133,351 55,911 150,000 79,105 70,895 47.26% Operating - - - - - - - Total Expenses 32,908 133,351 55,911 150,000 79,105 70,895 47.26% Report Total 267,092 (133,351) (55,911) - (79,105) - - Print Date June 30, 2026 Page 23 of 74 1540 - Risk & Property Management/Liability Insurance : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48110: Interest Revenue 4,797 45,271 45,271 45,000 55,413 (10,413) -23.14% 48410: Insurance Recoveries 396,100 56,844 20,229 100,000 25,000 75,000 75.00% 49270: Transfer from Internal Service Fund 890,000 920,000 - 920,000 - 920,000 100.00% Total Revenues 1,290,897 1,022,115 65,500 1,065,000 80,413 984,587 92.45% Total Wages - - - - - - - Total Fringes - - - - - - - 51599: Interdepartmental Wage & Fringe 38,439 40,574 - 44,294 - 44,294 100.00% Net Wage & Fringe 38,439 40,574 - 44,294 - 44,294 100.00% 52440: Misc. Repair & Maintenance 77,226 125,709 25,179 150,000 29,518 120,482 80.32% 53212: Outreach/Education - - - 1,000 - 1,000 100.00% 53250: Software Subscriptions & Renewals 3,225 3,386 3,386 3,000 - 3,000 100.00% 53420: Medical Supplies 2,361 7,566 - 5,000 764 4,236 84.72% 55190: Insurance Premium & Claim Costs 394,873 1,046,135 537,035 766,706 300,623 466,083 60.79% Operating 477,686 1,182,796 565,600 925,706 330,904 594,802 64.25% 58110: New Vehicles 127,596 71,432 45,229 90,000 43,820 46,181 51.31% 58130: New Computer Equipment - - - 5,000 - 5,000 100.00% 58000: Capital Outlay 127,596 71,432 45,229 95,000 43,820 51,181 53.87% Total Expenses 643,720 1,294,802 610,828 1,065,000 374,724 690,276 64.81% Report Total 647,177 (272,687) (545,329) - (294,311) - - Print Date June 30, 2026 Page 24 of 74 1545 - Workers Compensation : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48410: Insurance Recoveries - - - - 3,446 (3,446) - 49270: Transfer from Internal Service Fund 634,356 717,796 284,812 650,000 278,027 371,973 57.23% Total Revenues 634,356 717,796 284,812 650,000 281,473 368,527 56.70% Total Wages - - - - - - - Total Fringes - - - - - - - 51599: Interdepartmental Wage & Fringe 23,470 24,730 - 35,994 - 35,994 100.00% Net Wage & Fringe 23,470 24,730 - 35,994 - 35,994 100.00% 52190: Other Professional Services 815 634 634 1,000 2,046 (1,046) 104.59% 52990: Other Contractual Services 60,000 60,000 30,000 30,000 21,000 9,000 30.00% 55190: Insurance Premium & Claim Costs 362,491 367,181 114,238 583,006 95,914 487,092 83.55% Operating 423,307 427,815 144,872 614,006 118,960 495,046 80.63% Total Expenses 446,777 452,545 144,872 650,000 118,960 531,040 81.70% Report Total 187,580 265,251 139,940 - 162,514 - - Print Date June 30, 2026 Page 25 of 74 1565 - Fleet Vehicles : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 47330: Transportation Other Local Gov 155,414 127,275 48,353 150,000 51,262 98,738 65.83% 47430: Transportation Cty Depts 12,850 12,743 4,999 - 1,823 (1,823) - Total Revenues 168,264 140,018 53,352 150,000 53,085 96,915 64.61% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - 53995: Vehicle Operating Expenses 153,629 140,690 55,439 150,000 63,905 86,095 57.40% Operating 153,629 140,690 55,439 150,000 63,905 86,095 57.40% Total Expenses 153,629 140,690 55,439 150,000 63,905 86,095 57.40% Report Total 14,635 (672) (2,087) - (10,820) - - Print Date June 30, 2026 Page 26 of 74 1610 - Facilities : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 2,248,991 2,229,286 928,869 1,934,956 806,232 1,128,724 58.33% 47410: General Government Support Cty Depts - (194) - - - - - 48210: Rent Revenue 62,840 220,560 22,055 336,750 150,241 186,509 55.39% 48610: Miscellaneous Revenue 1,228 631 280 - 105 (105) - Total Revenues 2,313,059 2,450,283 951,204 2,271,706 956,578 1,315,128 57.89% Total Wages 764,611 738,874 253,446 812,546 270,983 541,563 66.65% Total Fringes 285,058 282,801 105,260 317,896 117,955 199,941 62.90% 51599: Interdepartmental Wage & Fringe 140,980 156,972 64,208 179,254 64,884 114,370 63.80% Net Wage & Fringe 908,689 864,703 294,498 951,189 324,055 627,134 65.93% 51910: Staff Development 7,735 1,825 1,825 7,500 2,415 5,085 67.80% 52190: Other Professional Services 19,927 16,180 16,180 14,000 - 14,000 100.00% 52210: Water & Sewer 51,303 57,086 12,685 60,000 13,657 46,343 77.24% 52220: Electricity 282,225 334,675 125,711 300,000 139,155 160,845 53.61% 52230: Gas for Heating 111,151 108,169 64,213 125,000 66,787 58,213 46.57% 52250: Cellular Phone Service 2,125 1,745 661 5,500 1,843 3,657 66.50% 52420: Grounds Maintenance 22,970 59,821 11,782 25,000 10,911 14,089 56.36% 52430: Building Maintenance 175,558 202,190 109,948 175,000 129,564 45,436 25.96% 52930: Refuse Collection Services 31,231 38,367 14,433 30,000 12,652 17,348 57.83% 52990: Other Contractual Services 335,704 499,938 152,698 400,000 131,655 268,345 67.09% 53110: Postage 209 145 99 200 19 181 90.59% 53130: Managed Print Costs - IT 518 657 360 930 262 668 71.82% 53190: Office Supplies 270 459 122 500 316 184 36.72% 53240: Dues & Licenses 1,220 505 505 1,000 225 775 77.50% 53250: Software Subscriptions & Renewals 1,140 2,314 2,314 6,000 5,849 151 2.51% 53310: Employee Mileage 449 1,290 560 1,400 559 841 60.09% 53320: Employee Lodging - 430 430 1,500 - 1,500 100.00% 53330: Employee Meal Expense 142 156 156 - - - - 53350: Employee Other Expenses 1,247 - 35 - 128 (128) - 53430: Provided Food Expense 896 - - - - - - 53440: Operating Supplies 108,346 85,752 26,556 90,000 27,717 62,283 69.20% 53450: Uniform Expense/Supplies 12,644 9,080 3,291 15,000 3,672 11,328 75.52% Print Date June 30, 2026 Page 27 of 74 1610 - Facilities : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual May Operating Budget May Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53470: Fuel Expenses 15,359 5,237 1,727 10,000 4,637 5,363 53.63% 53710: Roadway Supplies 17,966 59,461 22,609 35,000 20,907 14,093 40.27% 53910: Other Supplies and Expenses 190 - - - - - - 53995: Vehicle Operating Expenses 4,709 1,017 27 3,500 1,354 2,146 61.32% 55180: Liability Insurance 12,465 16,308 - 13,487 - 13,487 100.00% 55310: Rents and Leases - 632 - - - - - Operating 1,217,698 1,503,437 568,926 1,320,517 574,285 746,232 56.51% Total Expenses 2,126,387 2,368,140 863,424 2,271,706 898,339 1,373,366 60.46% Report Total 186,672 82,143 87,780 - 58,238 - - Print Date June 30, 2026 Page 28 of 74 2026 St. Croix County Capital Improvement Plan Project Status Report Dated: May 31, 2026 Year Prior Prior Years 2026 2026 Remaining Revenues: Budgets Actual Budget YTD Balance Property/Asset Sales 150,000 12,548 Grants/Other Govts 1,778,744 Bonds & Interest - 78,433 Total Revenues 1,928,744 90,981 Expenses: General Public Buildings 7140 10001 2026 Building Remodeling/Furniture/Plumbing 200,000 58,971 141,029 7320 10004 2026 Fleet Vehicle Replacement 260,000 136,652 123,348 7140 10005 2026 Equipment/Electrical Equipment 65,000 53,277 11,723 7140 10006 2026 HVAC Replacement 125,000 71,885 53,115 7140 10007 2026 Safety and Security 45,000 44,064 Closed 7140 10106 2022 Government Center Expansion79,743,000 80,060,553 222,884 (540,437) 7140 10110 2026 GC South Parking Lot 150,000 5,314 144,686 Information Technology 7150 10002 2026 IT Recurring Projects 150,000 91,755 58,245 Health & Human Services 7160 10003 2026 replacement vehicles for ADRC 55,000 55,000 Public Protection 7210 10000 2026 Squad Cars 550,000 492,081 57,919 7210 10135 2026 Squad Car Tablet Replacement 129,000 128,855 Closed Highway 7310 10115 2025 Hudson Highway Facility Replacement7,400,000 1,963,951 3,350,503 2,085,546 Emergency Services 7260 10102 2025 Network Switches Microwave Radio Infrastructure273,000 256,835 closed 7260 10142 2026 DC Battery power replacement 60,000 59,895 Closed Medical Examiner 7120 10080 2026 Stryker Power Pro XT Stretcher 16,000 12,789 Closed Parks 7620 10075 2026 HWY 35 bike Loop Trail - Phase II 27,799 2,236,000 45,895 2,162,306 7620 10035 2026 Parks Equipment 35,000 18,569 16,431 7620 10098 2026 Park Entrance Kiosks 50,000 50,000 Closed 7620 10099 2024 Glen Hills campground flush station920,000 948,558 (28,558) 7620 10088 2025 GHP Whipering Oaks restroom building200,000 22,146 177,854 Closed 7620 10125 2026 Eckert Blufflands Park Development 500,000 2,270 497,730 Total Expenses88,536,000 83,279,843 4,626,000 5,023,513 4,838,082 January 1, 2026 Fund Balance 10,677,372 Plus 2026 Revenues 90,981 Minus 2026 Expenses 5,023,513 Current Ending Fund Balance 5,744,839 Reserved for Approved Projects 4,838,082 Unreserved Fund Balance 906,757 Page 29 of 74 County Wide Cash & Investments Wells Fargo Balance $3,307,372.85 LGIP - State Investment Pool 20,521,681.22 Investments with Advisor 66,016,183.50 Bond Investment 2,977,564.87 TOTAL 92,822,802.44 2026 / 2025 2025 / 2024 2024 / 2023 Vehicle Registration Fees 41170 2026 2025 2024 2023 Variance Variance Variance Annual Budget 1,695,000.00 1,750,000.00 875,000.00 865,000.00 (55,000.00) 875,000.00 10,000.00 Budget per Month 141,250.00 145,833.33 72,916.67 72,083.33 (4,583.33) 72,916.67 833.33 January registrations (rec'd in February) 133,411.21 135,921.40 87,557.88 63,709.13 (2,510.19) 48,363.52 23,848.75 February registrations (rec'd in March) 133,985.55 127,742.01 118,878.62 62,764.89 6,243.54 8,863.39 56,113.73 March registrations (rec'd in April) 166,187.00 159,990.63 137,072.00 81,873.51 6,196.37 22,918.63 55,198.49 April registrations (rec'd in May) 165,737.55 153,301.87 154,860.00 75,579.00 (1,558.13) 79,281.00 May registrations (rec'd in June) 169,280.00 155,872.75 82,375.50 13,407.25 73,497.25 June registrations (rec'd in July) 162,334.00 152,334.50 81,374.13 9,999.50 70,960.37 July registrations (rec'd in August) 162,647.00 143,486.25 79,360.88 19,160.75 64,125.37 August registrations (rec'd in September) 137,754.00 170,786.00 79,445.12 (33,032.00) 91,340.88 September registrations (rec'd in October) 174,073.25 162,758.51 69,739.00 11,314.74 93,019.51 October registrations (rec'd in November) 154,295.50 153,435.96 70,785.00 859.54 82,650.96 November registrations (rec'd in December) 118,007.00 118,398.00 66,472.90 (391.00) 51,925.10 December registrations (rec'd in January) 129,166.74 129,439.88 62,012.10 (273.14) 67,427.78 Totals 599,321.31 1,784,513.40 1,684,880.35 875,491.16 9,929.72 99,633.05 809,389.19 Average Month 149,830.33 148,709.45 140,406.70 72,957.60 2026 / 2025 2025 / 2024 2024 / 2023 Sales Tax Progress 41220 2026 2025 2024 2023 Variance Variance Variance Annual Budget 13,797,187.00 12,537,000.00 11,600,000.00 10,500,000.00 1,260,187.00 937,000.00 1,100,000.00 Budget per Month 1,149,765.58 1,044,750.00 966,666.67 875,000.00 105,015.58 78,083.33 91,666.67 January (rec'd in March) 954,386.87 810,022.86 800,671.86 783,190.93 144,364.01 9,351.00 17,480.93 February (rec'd in April) 956,817.08 785,796.25 581,576.20 723,882.01 171,020.83 204,220.05 (142,305.81) March (rec'd in May) 1,130,289.92 1,176,506.73 1,260,438.65 935,748.93 (83,931.92) 324,689.72 April (rec'd in June) 855,706.78 912,048.26 1,251,098.80 (56,341.48) (339,050.54) May (rec'd in July) 1,551,604.61 949,715.53 1,038,445.70 601,889.08 (88,730.17) June (rec'd in August) 1,231,677.54 1,274,785.88 1,364,100.14 (43,108.34) (89,314.26) July (rec'd in September) 1,054,431.19 1,033,141.16 1,120,065.36 21,290.03 (86,924.20) August (rec'd in October) 1,474,520.00 1,121,069.13 908,168.26 353,450.87 212,900.87 September (rec'd in November) 856,532.63 1,277,272.72 1,294,012.64 (420,740.09) (16,739.92) October (rec'd in December) 1,162,147.44 960,406.06 1,011,113.57 201,741.38 (50,707.51) November (rec'd in January) 1,084,486.56 1,349,867.36 691,494.45 (265,380.80) 658,372.91 December (rec'd in February) 1,146,727.61 1,006,555.96 1,511,369.72 140,171.65 (504,813.76) Totals 3,041,493.87 13,190,160.20 12,527,548.77 12,632,690.51 315,384.84 662,611.43 (105,141.74) Average Month 1,013,831.29 1,099,180.02 1,043,962.40 1,052,724.21 ADMINISTRATION COMMITTEE MONTHLY REPORT As of May 31, 2026 Page 30 of 74 Consideration of Tax Deed Bids- Village of Star Prairie (182-1011-30-100) Cover Memo To: Administration Committee From: Ken Witt, County Administrator Christine Hines, County Clerk Date: July 14, 2026 Agenda Item: Consideration of Tax Deed Bids- Village of Star Prairie (182-1011-30-100) Background Information: The sale of these properties was noticed as a class 3 publication in the Hudson Star Observer from April 16, 2026 through May 6, 2026. The Administration Committee will act on bids, if any are received. If bids are received, property information will be attached. Page 31 of 74 CHAPTER 3 ORDINANCE DELEGATING POWER TO ACQUIRE, MANAGE, AND SELL TAX-DEEDED LANDS The County Board of Supervisors of the County of St. Croix does ordain as follows: 3.01 PURPOSE. The purpose of this ordinance is to delegate powers and duties vested in the St. Croix County Board of Supervisors relating to the acquisition of tax -deeded lands to the County Clerk and the management and sale of tax -deeded lands to the Administration Committee. 3.02 AUTHORITY. Wis. Stat. § 75.35(2)(d) authorizes the County Board to delegate its power to acquire, manage, and sell tax-deeded lands. 3.03 DEFINITIONS. (A) “Beneficiaries” means any person nominated in a will to receive an interest in property other than in a fiduciary capacity. See Wis. Stat. § 851.03. (B) “Heir” means a person, including the surviving spouse, who is entitled under the statutes of intestate succession to an interest in property of a decedent. See Wis. Stat. § 851.09. (C) “Owner-Occupied, Single-Family Residence” means any single-family residential unit used by one family which owns the property as their permanent and primary residence and, upon request, is able to provide the County Treasurer with such evidence establishing the satisfaction of these terms. (D) “Tax-deeded lands” means lands which have been acquired by a county through enforcement of the collection of delinquent taxes by tax deed, foreclosure of tax certificate, deed in lieu of tax deed, action in rem under Wis. Stat. § 75. 521 or other means. See Wis. Stat. § 75.35(1). 3.04 PROCEDURES. (A) The County shall comply with the provisions of Wis. Stat. §§ 75.35, 75.36 and 75.69 in the disposition of tax-deeded lands. (B) Pursuant to Wis. Stat. § 75.35(2)(d), the County Board of Supervisors hereby delegates to the Administration Committee the power to acquire, manage and sell tax-deeded lands including the power to determine which properties to acquire. (C) The County Board of Supervisors recognizes that there may be properties where it is undesirable for the County to acquire the property through the process set forth in Wis. Stats. Chap. 75 and hereby delegates to the Treasurer, in conjunction with the Corporation Counsel, the authority to make such determination. The Treasurer shall provide a report Page 32 of 74 to the Administration Committee annually listing all properties the Treasurer has refused to foreclose upon with a reason for such refusal. If a property is not acquired for any reason authorized in this section, the Treasurer shall notify the appropriate assessor and request that the value of such property be reduced. (D) Within 30 days of the County’s acquisition of a tax-deeded land, the Treasurer shall notify the former owner, by registered mail or certified mail sent to the former owner’s mailing address on the tax bill, that the former owner may be entitled to a share of the proceeds of a future sale of the tax-deeded land. (E) Within 120 days of the County’s acquisition of a tax -deeded land, the County Clerk may retain licensed appraisers to determine the value of tax-deeded land and/or licensed real estate brokers or salespersons to assist in selling tax-deeded land, and to pay fees or commissions for such services. If the tax-deeded land has an assessed value of less than $50,000 at the time of the issuance of the tax deed, the “Tax Deed Land Appraisal Committee” consisting of the Corporation Counsel, County Clerk, and County Treasurer shall determine the appraised value. (F) The following provisions in this section relate to tax-deeded lands that are owner-occupied, single-family residences. This section may, at the sole discretion of the Treasurer, be applied to tax-deeded lands that are not owner-occupied, single-family residences. 1. Within 60 days of the County’s acquisition of a tax-deeded land, the Treasurer shall provide notice to the former owner, the former owner’s heirs or the former owner’s beneficiaries, of the right to repurchase the tax-deeded land. Such notice shall be mailed to the former owner’s last known address on file with the Treasurer. 2. If a former owner of tax- deeded land, or such former owner’s heir or beneficiary, notifies the Treasurer in writing of an intent to repurchase the tax-deeded land within 90 days of the date the County acquired the tax-deeded land, the Treasurer shall order a title report from a title insurance company showing all liens of record against the tax-deeded land in existence on the day prior to the judgment of foreclosure in favor of the County, the cost of which shall be paid in advance by the person notifying the Treasurer of the intent to repurchase the tax-deeded land. 3. If the former owner, or such former owner’s heir or beneficiary, provides proof of satisfaction of all liens of record as established in the title report within 30 days of the date of the title report and provides the County with the funds due pursuant to Wis. Stat. § 75.35(3), the Treasurer shall convey the tax-deeded land to the former owner, or such former owner’s heir or beneficiary, by quit-claim deed. (G) Unless a tax-deeded land is repurchased above, within 240 days of the County’s acquisition of a tax-deeded land [180 days for tax-deeded lands acquired on or after January 1, 2026] the County Clerk shall publish on the County’s website and either (i) publish a class 1 notice or (ii) advertise on a multiple listing service the availability of a tax-deeded land for Page 33 of 74 purchase and the appraised value of the tax -deeded land. The publications shall include information regarding the method of sale to be utilized. (H) The County Clerk is authorized to sell tax-deeded lands by open or closed bid or engage a licensed real estate broker or salesperson to assist in selling any tax-deeded land. (I) The Administration Committee may accept the bid most advantageous to the County but, at the first attempt to sell a tax-deeded land, every bid less than the appraised value of the tax-deeded land shall be rejected. No tax-deeded land may be sold for an amount that is less than the tax-deeded land’s appraised value unless the Administration Committee has reviewed and approved such a sale and no tax-deeded land may be sold for an amount that is less than the amount of the highest bid unless the Administration Committee prepares a written statement, available for public inspection, that explains the reasons for accepting a bid that is less than the highest bid. The Administration Committee may, as a reason for accepting a bid that is less than the highest bid, give preference to adjoining property owners. The County Clerk shall notify, by mail, the clerk of the municipality in which a tax-deeded land is located of the sale of a tax-deeded land at least three weeks prior to the time of the sale. Tax-deeded land previously advertised for sale that did not sell on the first attempt may be sold for any amount determined by the Tax Deed Land Appraisal Committee. After the first attempt, such tax-deeded land may be sold by publication of a class 1 notice, under Wis. Stat. Chap. 985, and posting on County website as an ongoing sale. (J) The Treasurer shall send to the owner any proceeds to which the former owner is entitled under Wis. Stat. § 75.36(2m)(a) by certified mail to the former owner’s last known address. If the payment to the former owner is returned to the County or otherwise not claimed by the former owner within one year following the mailing of the proceeds, the payment shall be considered unclaimed funds and disposed of pursuant to Wis. Stat. § 59.66(2). Neither the former owner nor any person making a claim for any funds under this section is entitled to interest on sums owed by the County hereunder. (K) Sections (G), (H), (I) and (J) do not apply to the withdrawal and sale of county forest lands, nor to the sale or exchange of lands to or between the County and a municipality or the state. 3.05 A PPROV AL OF PRIOR SALES. T he sales or other disposition of tax-deeded lands done without County Board approval prior to the adoption of this ordinance are hereby approved. 3.06 A MENDMENTS TO CHAPTER. A ny future amendments, revisions, or modifications of Wisconsin statutes incorporated herein are intended to be made part of this Chapter as such amendments, revisions, or modifications are made to said Statutes. 3.07 E FFECTIVE DATE. This Chapter shall take effect and be in force from and after its proper passage and publication pursuant to Wisconsin Law. Page 34 of 74 Ordinance No. 518(99) – June, 1999 Repealed and Recreated: Ordinance No. 944 (2025) - February, 2025 Page 35 of 74 TAX DELINQUENT PROPERTIES FOR SALE-ST. CROIX COUNTY, WISCONSIN Sealed bids marked “SEALED BID – TAX DEED” will be received in the office of the St. Croix County Clerk, St. Croix County Government Center, 1101 Carmichael Road, Hudson, WI 54016 until 4:00 p.m. on June 15, 2026, for the purchase of the tax titled properties listed below pursuant to Wis. Stats. § 75.69. Bids will be opened at 10:00 a.m. on June 16, 2026, at the St. Croix County Government Center and presented to the Administration Committee on June 16, 2026, at 5:00 p.m. also at the St. Croix County Government Center. A certified or cashier’s check for ten percent (10%) of your bid shall accompany each bid. Checks should be made payable to St. Croix County. Checks will be returned to unsuccessful bidders. The County reserves the right to reject any or all bids, or accept the bid considered most advantageous to the county. Full payment is due from the successful bidder within thirty (30) days of the bid award. To view maps showing the location of the parcels, go to the Land Use Planning and Development page of the St. Croix County website (www.sccwi.gov) and click on Maps, GIS and Land Information or contact the County Clerk’s office. To obtain a bid form visit the Tax Deed Information page under the County Clerk section of the St. Croix County website. Christine Hines, St. Croix County Clerk ______________________________________________________________________________________________________________________ BIDS LESS THAN MINIMUM SET VALUE WILL NOT BE CONSIDERED. CITY OF NEW RICHMOND -PIN: 261-1176-90-000 (343 N. 3RD ST) Legal Description: The East 3 ½ rods of Outlot No. 281 of the Outlot Plat of the City of New Richmond, WI, St. Croix County, Wisconsin MINIMUM SET VALUE: $117,675 TO VIEW THE PROPERTY CONTACT JIM MOE AT 715-781-0387 THEMOES@WESTCONSINREALTY.COM CITY OF GLENWOOD CITY-PIN: 231-1000-60-000 (129 MAPLE ST) Legal Description: Lot 9, Block 1, Original Plat of the City of Glenwood City, WI, St. Croix County, Wisconsin MINIMUM SET VALUE: $15,000 VILLAGE OF STAR PRAIRIE -PIN: 182-1011-30-100 (NO PROPERTY ADDRESS) Legal Description: That PT of BLK 4 S & M Add Located S of the Apple River of the Village of Star Prairie, WI, St. Croix County, WI MINIMUM SET VALUE: $200 Page 36 of 74 VILLAGE OF STAR PRAIRIE -PIN: 182-1027-20-100 (NO PROPERTY ADDRESS) Legal Description: Sec 12 T31N R18W that PT of NE NE lying N of Apple River of the Village of Star Prairie, WI, St. Croix County, WI MINIMUM SET VALUE: $2,700 TOWN OF GLENWOOD -PIN: 016-1085-80-001 F/K/A PIN:016-1085-80-000 (1583 COUNTY ROAD D) Legal Description: Lots 4 and 5, Block 2, Linderfields Addition to the Village of Emerald, Town of Glenwood, St. Croix County, Wisconsin, and that portion of the discontinued public way as described in Document Number 1096555; EXCEPTtheEast63 feet of the South60 feet ofLot4, Block 2, and EXCEPT the South 17 feet of Lot 4, Block 2, of Linderfields Addition (aka S.E. Linderfields Addition) to the Village of Emerald. SET VALUE: $6,000 TOWN OF STAR PRAIRIE -PIN: 038-1051-60-000 (1316 COUNTY ROAD H) Legal Description: A Parcel of land located in the Southwest Quarter of the Northwest Quarter (SW¼ of NW¼) of Section 12, Township 31 North, Range 18 West, Town of Star Prairie, St. Croix County, Wisconsin, described as follows: That part of the Northeastern area of said SW¼ of NW¼ of Section 12, lying between the N line of County Trunk Highway “H” as now laid out and traveled as of the date of May 12, 1955, and the S bank of Apple River; subject to existing easements for highway and utility purposes. MINIMUM SET VALUE: $25,000 St. Croix County will issue a Quit Claim Deed upon receipt of final payment by certified or cashier’s check within thirty (30) days of the bid award. The Quit Claim Deed on a successful bid will be made out only to the person or persons who have signed the bid sheet. All sales approved and awarded by the St. Croix County Administration Committee are final and NO REFUNDS WILL BE GIVEN. All tax deeded properties are sold “AS IS” by Quit Claim Deed and no written or implied warranty is given. Full payment is due from the successful bidder within thirty (30) days of the bid award. Buyer is responsible for recording fees. No abstract or title insurance will be provided by the County. It is the responsibility of the purchaser to determine any defects in title or property. St. Croix County makes no warranty as to the condition of the water or sanitary sewer systems on those parcels where such facilities exist. Land uses are subject to zoning ordinances where applicable. New access to public roads may require county or local municipal approval. The parcels may or may not have corner stakes delineating property boundaries. The County makes no warranty that these corners are in the correct location and does not provide a survey if corners are absent. Any surveying and corner establishment are the buyer’s responsibility. Chapter 75 of the Wisconsin Statutes governs tax deed sales. ST. CROIX COUNTY RESERVES THE RIGHT TO REJECT ANY OR ALL BIDS. Page 37 of 74 SUBMIT BID FORM IN A SEALED ENVELOPE MARKED “SEALED BID – TAX DEED” WITH CERTIFIED OR CASHIER’S CHECK FOR 10% OF YOUR BID, TO THE ST. CROIX COUNTY CLERK, 1101 CARMICHAEL ROAD, HUDSON, WI 54016 BY THE DEADLINE NOTED ABOVE. BID FORMSCAN BE OBTAINED AT THE ST. CROIX COUNTY CLERK’S OFFICE OR ON OUR WEBSITE: https://sccwi.gov/DocumentCenter/View/3059/Bid-Form- Page 38 of 74 TAX DEED PROPERTY BIDS FOR: PIN # 182-1011-30-100 Village of Star Prairie MINIMUM BID SET AT $200 BID # Received From 10% Check Received Amount 1 Village of Star Prairie (Please see letter submitted as well) Yes $200.00 2 Robert Kazmarek (West Allis, WI) Yes $225.00 Page 39 of 74 Page 40 of 74 Page 41 of 74 Consideration of Tax Deed Bid — Village of Star Prairie (182-1027-20-100) Cover Memo To: Administration Committee From: Ken Witt, County Administrator Christine Hines, County Clerk Date: July 14, 2026 Agenda Item: Consideration of Tax Deed Bid — Village of Star Prairie (182-1027-20-100) Background Information: The sale of these properties was noticed as a class 3 publication in the Hudson Star Observer from April 16, 2026 through May 6, 2026. The Administration Committee will act on bids, if any are received. If bids are received, property information will be attached. Page 42 of 74 TAX DELINQUENT PROPERTIES FOR SALE-ST. CROIX COUNTY, WISCONSIN Sealed bids marked “SEALED BID – TAX DEED” will be received in the office of the St. Croix County Clerk, St. Croix County Government Center, 1101 Carmichael Road, Hudson, WI 54016 until 4:00 p.m. on June 15, 2026, for the purchase of the tax titled properties listed below pursuant to Wis. Stats. § 75.69. Bids will be opened at 10:00 a.m. on June 16, 2026, at the St. Croix County Government Center and presented to the Administration Committee on June 16, 2026, at 5:00 p.m. also at the St. Croix County Government Center. A certified or cashier’s check for ten percent (10%) of your bid shall accompany each bid. Checks should be made payable to St. Croix County. Checks will be returned to unsuccessful bidders. The County reserves the right to reject any or all bids, or accept the bid considered most advantageous to the county. Full payment is due from the successful bidder within thirty (30) days of the bid award. To view maps showing the location of the parcels, go to the Land Use Planning and Development page of the St. Croix County website (www.sccwi.gov) and click on Maps, GIS and Land Information or contact the County Clerk’s office. To obtain a bid form visit the Tax Deed Information page under the County Clerk section of the St. Croix County website. Christine Hines, St. Croix County Clerk ______________________________________________________________________________________________________________________ BIDS LESS THAN MINIMUM SET VALUE WILL NOT BE CONSIDERED. CITY OF NEW RICHMOND -PIN: 261-1176-90-000 (343 N. 3RD ST) Legal Description: The East 3 ½ rods of Outlot No. 281 of the Outlot Plat of the City of New Richmond, WI, St. Croix County, Wisconsin MINIMUM SET VALUE: $117,675 TO VIEW THE PROPERTY CONTACT JIM MOE AT 715-781-0387 THEMOES@WESTCONSINREALTY.COM CITY OF GLENWOOD CITY-PIN: 231-1000-60-000 (129 MAPLE ST) Legal Description: Lot 9, Block 1, Original Plat of the City of Glenwood City, WI, St. Croix County, Wisconsin MINIMUM SET VALUE: $15,000 VILLAGE OF STAR PRAIRIE -PIN: 182-1011-30-100 (NO PROPERTY ADDRESS) Legal Description: That PT of BLK 4 S & M Add Located S of the Apple River of the Village of Star Prairie, WI, St. Croix County, WI MINIMUM SET VALUE: $200 Page 43 of 74 VILLAGE OF STAR PRAIRIE -PIN: 182-1027-20-100 (NO PROPERTY ADDRESS) Legal Description: Sec 12 T31N R18W that PT of NE NE lying N of Apple River of the Village of Star Prairie, WI, St. Croix County, WI MINIMUM SET VALUE: $2,700 TOWN OF GLENWOOD -PIN: 016-1085-80-001 F/K/A PIN:016-1085-80-000 (1583 COUNTY ROAD D) Legal Description: Lots 4 and 5, Block 2, Linderfields Addition to the Village of Emerald, Town of Glenwood, St. Croix County, Wisconsin, and that portion of the discontinued public way as described in Document Number 1096555; EXCEPTtheEast63 feet of the South60 feet ofLot4, Block 2, and EXCEPT the South 17 feet of Lot 4, Block 2, of Linderfields Addition (aka S.E. Linderfields Addition) to the Village of Emerald. SET VALUE: $6,000 TOWN OF STAR PRAIRIE -PIN: 038-1051-60-000 (1316 COUNTY ROAD H) Legal Description: A Parcel of land located in the Southwest Quarter of the Northwest Quarter (SW¼ of NW¼) of Section 12, Township 31 North, Range 18 West, Town of Star Prairie, St. Croix County, Wisconsin, described as follows: That part of the Northeastern area of said SW¼ of NW¼ of Section 12, lying between the N line of County Trunk Highway “H” as now laid out and traveled as of the date of May 12, 1955, and the S bank of Apple River; subject to existing easements for highway and utility purposes. MINIMUM SET VALUE: $25,000 St. Croix County will issue a Quit Claim Deed upon receipt of final payment by certified or cashier’s check within thirty (30) days of the bid award. The Quit Claim Deed on a successful bid will be made out only to the person or persons who have signed the bid sheet. All sales approved and awarded by the St. Croix County Administration Committee are final and NO REFUNDS WILL BE GIVEN. All tax deeded properties are sold “AS IS” by Quit Claim Deed and no written or implied warranty is given. Full payment is due from the successful bidder within thirty (30) days of the bid award. Buyer is responsible for recording fees. No abstract or title insurance will be provided by the County. It is the responsibility of the purchaser to determine any defects in title or property. St. Croix County makes no warranty as to the condition of the water or sanitary sewer systems on those parcels where such facilities exist. Land uses are subject to zoning ordinances where applicable. New access to public roads may require county or local municipal approval. The parcels may or may not have corner stakes delineating property boundaries. The County makes no warranty that these corners are in the correct location and does not provide a survey if corners are absent. Any surveying and corner establishment are the buyer’s responsibility. Chapter 75 of the Wisconsin Statutes governs tax deed sales. ST. CROIX COUNTY RESERVES THE RIGHT TO REJECT ANY OR ALL BIDS. Page 44 of 74 SUBMIT BID FORM IN A SEALED ENVELOPE MARKED “SEALED BID – TAX DEED” WITH CERTIFIED OR CASHIER’S CHECK FOR 10% OF YOUR BID, TO THE ST. CROIX COUNTY CLERK, 1101 CARMICHAEL ROAD, HUDSON, WI 54016 BY THE DEADLINE NOTED ABOVE. BID FORMSCAN BE OBTAINED AT THE ST. CROIX COUNTY CLERK’S OFFICE OR ON OUR WEBSITE: https://sccwi.gov/DocumentCenter/View/3059/Bid-Form- Page 45 of 74 TAX DEED PROPERTY BIDS FOR: PIN # 182-1027-20-100 Village of Star Prairie MINIMUM BID SET AT $2,700 BID # Received From 10% Check Received Amount 1 Village of Star Prairie (Please see letter submitted as well) Yes $2,700.00 Page 46 of 74 Page 47 of 74 Page 48 of 74 Consideration of Tax Deed Bid — Town of Warren (042-1097-20-010) Cover Memo To: Administration Committee From: Ken Witt, County Administrator Christine Hines, County Clerk Date: July 14, 2026 Agenda Item: Consideration of Tax Deed Bid — Town of Warren (042-1097-20-010) Background Information: The sale of this parcel was first noticed as a class 3 publication in the Hudson Star Observer from June 20, 2024 through July 10, 2024 with a minimum bid set at $400.00. This parcel received no bids at that time. The Tax Deed Committee adjusted the value to $200.00 and the parcel was noticed as a class 1 publication in the Hudson Star Observer from May 1, 2025 through May 7, 2025 for sale on an ongoing basis (no minimum bid required). The Administration Committee will act on bids, if any are received. If bids are received, property information will be attached. Page 49 of 74 TAX DELINQUENT PROPERTY FOR SALE-ST. CROIX COUNTY, WISCONSIN Sealed bids marked “SEALED BID – TAX DEED” will be received in the office of the St. Croix County Clerk, St. Croix County Government Center, 1101 Carmichael Road, Hudson, WI 54016 until 4:00 p.m. on July 15, 2024, for the purchase of tax titled property listed below pursuant to Wis. Stats. § 75.69. Bids will be opened at 10:00 a.m. on July 16, 2024, at the St. Croix County Government Center and presented to the Administration Committee on July 16, 2024, at 5:00 p.m . also at the St. Croix County Government Center. A certified or cashier’s check for ten percent (10%) of your bid shall accompany each bid. Checks should be made payable to St. Croix County. Checks will be returned to unsuccessful bidders. The County reserves the right to reject any or all bids, or accept the bid considered most advantageous to the county. Full payment is due from the successful bidder within thirty (30) days of the bid award. To view maps showing the location of these parcels, go to the S t. Croix County website (Tax Delinquent Properties for Sale) or contact the County Clerk’s office. Bid forms are available on the St. Croix County website or in the St. Croix County Clerk’s office. Christine Hines, St. Croix County Clerk BIDS FOR LESS THAN THE APPRAISED VALUE ON THESE PROPERTIES WILL NOT BE CONSIDERED. TOWN OF GLENWOOD—PIN: 016-1048-35-000 Legal Description: SEC 22 T30N R15W PT SW NE LYING WESTERLY OF STATE HWY 128 Appraised Value: $350.00 TOWN OF GLENWOOD—PIN: 016-1026-30-100 Legal Description: SEC 12 T30N R15W PT SW SW LYING S OF RR Appraised Value: $350.00 ____________________________________________________________________________________ TOWN OF GLENWOOD- PIN: 016-1062-50-010 Legal Description: SEC 29 T30N R15W PT NE SW TRI >CORNER IN SW COR OF NE SW COM SW COR OF NE SW TH N 18FT; TH SELY TO PT S LN 18FT E OF SW COR; TH 18 FT W TO POB Appraised Value: $350.00 TOWN OF KINNICKINNIC—PIN: 022-1070-20-120 Legal Description: SEC 25 T28N R18W PT NE NW TRI> PARCEL DESC AS BEGINNING NE COR NE NW, TH W 1 1/2 RDS; TH SELY TO A PT 1 1/2 RDS S OF NE CORNER; TH N TO POB. Appraised Value: $350.00 TOWN OF TROY—PIN: 040-1312-15-995 Legal Description: SEC 4 T28N R19W PTS NE SW & SE SW COTTAGE MEADOWS ('05) OUTLOT 1 DRAINAGE EASEMENT Appraised Value: $500.00 TOWN OF TROY—PIN: 040-1312-15-996 Legal Description SEC 4 T28N R19W PT NW SW COTTAGE MEADOWS ('05) OUTLOT 2 DRAINAGE EASEMENT Appraised Value: $500.00 _____________________________________________________________________________________ TOWN OF TROY—PIN: 040-1312-15-997 Legal Description: SEC 4 T28N R19W PT NW SW COTTAGE MEADOWS ('05) OUTLOT 3 CONSERVATION EASEMENT Appraised Value: $19,000.00 TOWN OF TROY—PIN: 040-1312-15-998 Legal Description: SEC 4 T28N R19W PT NE SW COTTAGE MEADOWS ('05) OUTLOT 4 CONSERVATION EASEMENT Appraised Value: $28,000.00 _____________________________________________________________________________________ TOWN OF TROY—PIN: 040-1312-15-999 Legal Description: SEC 4 T28N R19W PT NE SW COTTAGE MEADOWS ('05) OUTLOT 5 CONSERVATION EASEMENT Appraised Value: $21,500.00 _______________________________________________________________________________________ TOWN OF TROY—PIN: 040-1312-16-000 Page 50 of 74 Legal Description: SEC 4 T28N R19W PT NE SW COTTAGE MEADOWS ('05) OUTLOT 6 Appraised Value: $450.00 _______________________________________________________________________________________ TOWN OF WARREN—PIN: 042-1097-20-010 Legal Description: SEC 34 T29N R18W PT SE SE DESC AS BEG SE COR SEC 34; TH N 60 RODS; TH W 60 RODS; TH S TO NORTH SIDE HWY 94 ROW; TH SELY ALNG ROW TO S LN OF SEC 34; TH E TO POB; EXC CSM VOL 1/64 & EXC PT TO HWY DESC AS THE E 60 FT OF THE S 221.45 FT Appraised Value: $400.00 _______________________________________________________________________________________ CITY OF HUDSON—PIN: 236-2059-06-000 Legal Description: SEC 30 T29N R19W CARMICHAEL RIDGE OUTLOT 6 Appraised Value: $350.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-991 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 06 GREEN SPACE Appraised Value: $650.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-992 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 07 PRIVATE STREET Appraised Value: $500.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-993 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 08 GREEN SPACE Appraised Value: $1,500.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-994 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 09 PRIVATE STREET Appraised Value: $500.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-995 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 10 GREEN SPACE Appraised Value: $850.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-996 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 11 PRIVATE STREET Appraised Value: $1,200.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-997 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 12 GREEN SPACE Appraised Value: $600.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-998 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 13 PRIVATE STREET Appraised Value: $500.00 _______________________________________________________________________________________ CITY OF NEW RICHMOND—PIN: 261-1298-00-999 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 14 GREEN SPACE Appraised Value: $700.00 _______________________________________________________________________________________ St. Croix County will issue a Quit Claim Deed upon receipt of final payment by certified or cashier’s check within thirty (30) days of the bid award. The Quit Claim Deed on a successful bid will be made out only to the person or persons who have signed the bid sheet. All sales approved and awarded by the St. Croix County Administration Committee are final and NO REFUNDS WILL BE GIVEN. All tax deeded properties are sold “AS IS” by Quit Claim Deed and no written or implied warranty is given. • Full payment is due from the successful bidder within thirty (30) days of the bid award. • Buyer is responsible for recording fees. • No abstract or title insurance will be provided by the County. • It is the responsibility of the purchaser to determine any defects in title or property. • St. Croix County makes no warranty as to the condition of the water or sanitary sewer systems on those parcels where such facilities exist. • Land uses are subject to zoning ordinances where applicable. • New access to public roads may require county or local municipal approval. Page 51 of 74 • The parcels may or may not have corner stakes delineating property boundaries. The County makes no warranty that these corners are in the correct location and does not provide a survey if corners are absent. Any surveying and corner establishment are the buyer’s responsibility. • Chapter 75 of the Wisconsin Statutes governs tax deed sales. • ST. CROIX COUNTY RESERVES THE RIGHT TO REJECT ANY OR ALL BIDS. SUBMIT BIDS IN A SEALED ENVELOPE MARKED “SEALED BID – TAX DEED” TO THE ST. CROIX COUNTY CLERK, 1101 CARMICHAEL ROAD, HUDSON, WI 54016 BY THE DEADLINE NOTED ABOVE. Page 52 of 74 TAX DELINQUENT PROPERTY FOR ON GOING SALE ST. CROIX COUNTY, WISCONSIN Pursuant to Sec. 75.69 of Wisconsin Statutes, several parcels of tax delinquent real estate acquired by St. Croix County, Wisconsin, hereinafter described and which were not sold on the first attempt for a price equal to or greater than the appraised value set, are now being offered for sale at a price most advantageous to St. Croix County, INCLUDING AMOUNTS LESS THAN the property's appraised value. St. Croix County reserves the right to reject any and all bids. If you choose to submit a bid, sealed bids marked “SEALED BID – TAX DEED” may be submitted to the office of the St. Croix County Clerk, St. Croix County Government Center, 1101 Carmichael Road, Hudson, WI 54016 between the hours of 8:00 a.m. - 4:00 p.m. Monday through Friday for the purchase of tax titled property. Bids will be opened and presented to the Administration Committee at its next scheduled meeting after the bids are received by the County Clerk. A 10% deposit by cashier’s check or money order, payable to the St. Croix County must accompany all bids. No personal checks will be accepted. Deposits will be refunded to unsuccessful bids. The County reserves the right to reject any or all bids, or accept the bid considered most advantageous to the County. Full payment is due from the successful bidder within 30 days of the bid award. To view maps showing the location of these parcels, go to the Land Use, Planning and Development page of the St. Croix Cunty website (www.sccwi.gov) and click on Maps, GIS and Land Information or contact the County Clerk’s office. To obtain a bid form visit the Tax Deed Information page under the County Clerk section of the St. Croix County website. Christine Hines, St. Croix County Clerk TOWN OF GLENWOOD--PIN: 016-1062-50-010 Legal Description: SEC 29 T30N R15W PT NE SW TRI >CORNER IN SW COR OF NE SW COM SW COR OF NE SW TH N 18FT; TH SELY TO PT S LN 18FT E OF SW COR; TH 18 FT W TO POB Appraised Value: $175.00 TOWN OF TROY--PIN: 040-1312-15-995 Legal Description: SEC 4 T28N R19W PTS NE SW & SE SW COTTAGE MEADOWS ('05) OUTLOT 1 DRAINAGE EASEMENT Appraised Value: $250.00 TOWN OF TROY--PIN: 040-1312-15-997 Legal Description: SEC 4 T28N R19W PT NW SW COTTAGE MEADOWS ('05) OUTLOT 3 CONSERVATION EASEMENT Appraised Value: $9,500 TOWN OF TROY--PIN: 040-1312-15-998 Legal Description: SEC 4 T28N R19W PT NE SW COTTAGE MEADOWS ('05) OUTLOT 4 CONSERVATION EASEMENT Appraised Value: $14,000 TOWN OF TROY--PIN: 040-1312-15-999 Legal Description SEC 4 T28N R19W PT NE SW COTTAGE MEADOWS ('05) OUTLOT 5 CONSERVATION EASEMENT Appraised Value: $10,750 TOWN OF WARREN--PIN: 042-1097-20-010 Legal Description: SEC 34 T29N R18W PT SE SE DESC AS BEG SE COR SEC 34; TH N 60 RODS; TH W 60 RODS; TH S TO NORTH SIDE HWY 94 ROW; TH SELY ALNG ROW TO S LN OF SEC 34; TH E TO POB; EXC CSM VOL 1/64 & EXC PT TO HWY DESC AS THE E 60 FT OF THE S 221.45 FT Appraised Value: $200.00 CITY OF NEW RICHMOND--PIN: 261-1298-00-993 Legal Description: SEC 10 T30N R18W PT NW SW EVERGREEN VALLEY II OUTLOT 08 GREEN SPACE Appraised Value: $750.00 Page 53 of 74 BID # Received From 10% Check Received Amount 1 Robert Kazmarek (West Allis, WI) Yes $225.00 TAX DEED PROPERTY BIDS FOR: PIN # 042-1097-20-010 Town of Warren NO MINIMUM BID REQUIRED ONGOING SALE Page 54 of 74 Page 55 of 74 Consideration of New Position Requests for 2027 Budget Cover Memo To: Administration Committee From: Ken Witt, County Administrator Audrie Haycraft, Human Resources Director Date: July 14, 2026 Agenda Item: Consideration of New Position Requests for 2027 Budget Background Information: Treasurer's Office request an additional 1.0 FTE Second Deputy. Similar job duties to existing Second Deputy. Office staff would expand from 3 to 4. Cost would be offset by reduction of seasonal staff used during collection times and increase in collection fees charged to municipalities. Estimated net annual cost of $50,000. The department has accepted several different additional duties over the last several years without increased staffing, and customer inquiries have increased with additional tax collections, a growing population, and varying payment complexities. Staff has to work at a pace that is not sustainable, creates more risk opportunities, and does not allow for decent customer service especially during collection times. Most importantly, comparing staffing to other counties with a similar workload, the Treasurer department is not sufficiently staffed. Without an additional deputy, the workload will have to be reduced, likely including the decision to end contracting to collect property tax. This is a service the county has provided to municipalities and taxpayers for many years, and they highly value it. Without this service, municipalities will need to purchase and learn the tax collection software and train on tax collections and staff accordingly. It will be burdensome for most, and significantly diminish the service currently provided. Page 56 of 74 Summary: I am respectfully requesting to add one full-time position of a Second Deputy in the Treasurer Office. Please note that: • St. Croix County Treasurer staffing is below that of comparable counties, despite a higher workload. • Workload has increased by more than 25% in recent years. • Current staffing creates service risks, coverage gaps, and retention issues. • This office generates revenue and provides quality service to many. • Loss of tax collection activities could reduce revenue by $234,000. • Adding one FTE will improve service, reduce risk, and protect revenue. 1) Staffing Comparisons between Departments: The following counties are neighboring and/or in this WCTA District and reported their staffing levels in these departments. Property Listers and seasonal employees are not counted. Populations are from the Wisconsin Green Book. Key Observations: • St. Croix is the only county in this group where the Treasurer has fewer staff than the Clerk, and most Treasurers have more than the Clerk. • Most of these Treasurers have only one less staff than the Register of Deeds, but St. Croix has two less. • The St. Croix Treasurer staffing level is comparable to significantly smaller counties. Both Pierce and Dunn, with less than half the population and approximately half the number of tax bills, and collecting for less municipalities, operate with three full-time employees. • St. Croix has more staffing in its Clerk and Register of Deeds departments than almost all these counties, so it should follow with the Treasurer Office. County Population Treasurer Clerk ROD Clark 35,001 3 2 3 Chippewa 67,801 3 3 4 Eau Claire 110,871 4 3 4 Dunn 45,693 3 2.5 3 Pierce 42,605 2.9 3 3 Polk 45,575 3 3 4 Taylor 20,150 2 1.5 1.5 Wood 73,846 3 2.8 5 St Croix 98,849 3 4 5 Page 57 of 74 2) Staffing Comparisons between Treasurer Offices: The following displays Treasurer data in comparable counties. Staff count does not include property listers nor seasonal staff. Factors driving Treasurer workload are: population, number of tax parcels, number of municipalities, and whether first installment taxes are collected. County Staff Population Tax Bills Municipalities Collections Chippewa 3 67,801 48,000 32 1 Dunn 3 45,693 33,980 30 14 Pierce 3 42,605 26,026 25 5 Polk 3 45,575 33,000 36 none Eau Claire 4 110,871 45,000 30 3 Fond Du Lac 4 103,699 57,457 33 2 La Crosse 3.5 123,232 52,297 18 none Sheboygan 6 118,465 56,727 28 none Walworth 5 106,571 69,245 30 none Ozaukee 3 93,111 38,730 16 none St Croix 3 98,849 50,440 35 18 Key Observations: • The first four neighboring counties are smaller than St. Croix, with approximately half the population, less tax bills, less municipalities, and less tax collections, and yet they are all staffed at three. • Five of the next six comparable counties with a similar population are staffed between four and six, and the workload in St. Croix is at least equal to but mostly greater than all of these. • Fond du Lac is arguably the best match, and its Treasurer has a staff of four. • St. Croix now collects for 18 of 35 municipalities, about 75-80% of both the number of bills and the tax dollars. 3) Increased Workload and County Growth: In recent years the Treasurer has accepted additional responsibilities with no added staffing: • Check Distribution: By statute the Treasurer is to distribute payments, and this takes approximately 5-6 hours per week, a duty removed from Finance, now operating with one less employee, at least partly due to this change. Page 58 of 74 • Highway Receipting: This was accepted from Highway for better cash-handling practice by having all payments received in the Treasurer Office, eliminating transfer of payments between locations and better streamlining the receipting. • Property Tax Collection: The Treasurer recently contracted to collect for two additional municipalities, an estimated 18-20% increase in duties and revenues. At the same time: • St. Croix County is growing in both population and parcel count, which naturally increases transactions processed by Treasurer staff including payments received, payments disbursed, invoices generated, and banking activity. • Customer interactions, both in-person and by phone, continue to increase, despite online options. Comments heard are that people don’t trust the mail, and that they’ve written their checks incorrectly in the past, which is an increasing issue as people do not write as many checks. It is time-consuming to research and contact taxpayers to get a corrected payment. Resolving bad checks, returned payments, missed escrow payments, overpayments, and delinquent notices continue well into March, and even April. Seasonal employees do not help with these issues, like an additional permanent employee can. • Adequate staffing will allow for more appropriate time spent with other mandated services such as tax foreclosures, unclaimed funds, and lottery credit management. 4) Workload Sustainability, Coverage, and Retention: Current staffing level presents several operational challenges: • Time off is very limited in December, January, February, and July, making it difficult to schedule time off between three employees during the remaining months, without leaving one person alone. • One person alone in the office is challenging, as there is often more than one customer on the phone and at the counter at the same time. Customers also include other department employees, and customers who need change for a large bill or directions to another department. Interruptions are often constant. Daily deadlines still must be met, including online bank approvals and decisions, and preparing the daily deposits for the courier. • Furthermore, one person alone in the office is at least somewhat of a risk factor. We need to go to the mail room several times each day, go outside to check the drop-box, deliver items to other departments, and use the restroom. This leaves the office vacant and the phone unanswered. It’s not a good look for the public who walk past and see a vacant suite. • Working alone does not allow a real lunch break or other breaks. We have occasionally scheduled a seasonal employee, but there is not enough work they are trained to perform outside the heavy tax collection seasons. The seasonal is only Page 59 of 74 able to accept items that are dropped off and take messages, so it’s an inefficient use of the wage. It’s also not good service when there is an employee who cannot assist customers. • With only three employees, there is no workable option to flex time because it is too difficult to leave the rest of the staff short. Other departments can offer more flexibility in multiple ways. • There is no remote work option, as with many other county departments. • Only the Treasurer and First Deputy have bank authority, so one must always be in office to perform daily banking tasks. Time off is reliant on the other’s schedule. • The customer base of the Treasurer staff includes a population of 100,000, owners of 50,500 tax parcels, municipal clerks and treasurers numbering 35-70, numerous escrow and escrow processing companies, and all other county department staff, perhaps the largest customer base of all departments. These factors contribute to negative ramifications: • Two employees left this office due in part to the stressful pace and lack of flexibility. • The previous treasurer was constantly overwhelmed, and that was prior to accepting the additional responsibilities mentioned above. • One additional FTE will help reduce stress and feelings of being ‘under-water’ and ‘beat-down’ and likely increase both morale and retention. 5) Cost Offsets: While adding a position represents an investment, there are meaningful offsets: • An additional employee would reduce the dependence on seasonal staff. A permanent employee can process more tax payments more efficiently with less interruption to other permanent staff and can also help with additional tasks during that time, such as balancing tax batches and making corrections and answering more complex inquiries at the counter and on the phone. Reducing the budget for seasonal employee wages from 1.5 to 1.0 FTE would create savings of $19,580. • An additional employee would eliminate the need for assistance from Finance, reducing interdepartmental wage expense of $2,200. • Part of the cost of an additional employee will be offset with an increase in the tax collection charge, generating $18,000 in additional revenue, directly justified by needing additional staff for this process. • New contracts to collect taxes for two additional municipalities have already increased revenue by $10,900. • Changing our operational bank during 2026 is projected to reduce bank service fees by approximately $14,000 annually. The extra work required for this transition will further offset the cost of an additional employee. Page 60 of 74 • Additionally, the acceptance of check disbursement has already contributed to reduced staffing in Finance, and the acceptance of Highway receipting will potentially reduce future staffing in Highway. Estimated Cost of 1 FTE 90,000 Less reduction of seasonal wage -19,580 Less interdepartmental wage -2,200 Less additional collection revenue -18,000 Less collection revenue already recognized -10,900 Less reduction in bank fees -14,000 Actual Cost of 1 FTE 25,320 6) Opportunity Costs: Without adequate staffing, workload will need to be reduced, and tax collection contracting will likely cease. Significant consequences should be considered: • Our Tax Collection Agreement Section IV. A. states ‘The County agrees to provide adequate staffing during the tax collection period to effectively handle the volume of taxpayers making payments.’ Increased transactions and complexities require a fourth permanent employee in this office. • Collecting taxes currently generates approximately $80,000 in revenue from tax collection fees (before a fee increase). The county also earns interest on the monies collected, as it is held and paid on a weekly basis. The average 2025 LGIP rate of 4.29% multiplied by the $128.5 million collected and held an average of nine days equates to approximately $136,000 in interest revenue. These monies also provide a large cash flow to work with during these months, keeping other county monies invested elsewhere. • There is precedent, as other county treasurers have ceased collecting first installment taxes. In St. Croix this will reduce revenues by approximately $234,000. • Without county tax collection, there will be a significant loss in service to taxpayers and escrow companies. Experienced and efficient county tax collection provides quality, informed answers to countless inquiries from taxpayers, escrow companies, escrow processing companies, and title companies on a full-time basis. It provides a one-stop resource for most county properties. Municipal treasurers have been very clear that they do not want to collect taxes, learn the software, balance and account for monies, field all the questions, and trouble-shoot the varying issues. Conclusion: The Treasurer Office has experienced significant and sustained increases in workload, complexity, and service demand, without corresponding staffing adjustments. Comparative Page 61 of 74 data, operational demands, and retention considerations all support the need for an additional full-time position. Adding a fourth staff member would: • Align staffing more appropriately with both comparable counties and internal departments • Support continued revenue generation and growth • Improve service levels and operational resilience • Enhance employee retention and workplace sustainability These benefits are all in alignment with the ‘St. Croix County Way’. Additionally, I’d like to learn more about onboarding this position in the fall of 2026, to provide meaningful assistance with December and January collections and to avoid training during this time. Thank you for your consideration. Denise Anderson St. Croix County Treasurer Page 62 of 74 Consideration of Health Plan Design for 2027 Self-Funded Health Insurance Plan Cover Memo To: Administration Committee From: Ken Witt, County Administrator Audrie Haycraft, Human Resources Director Date: July 14, 2026 Agenda Item: Consideration of Health Plan Design for 2027 Self-Funded Health Insurance Plan Background Information: The Administration Committee annually approves the St. Croix County Self-Funded Employee Health Insurance Plan Design. The plan design defines the coverage parameters that determine employee benefit levels. The plan design also has a direct impact on the insurance premiums recommended by the County's actuary. Health insurance premiums are shared by the County and employees. Premiums are collected each pay period and serve as the primary revenue source for the Self-Funded Health Insurance Fund. Claim payments, reinsurance costs, and other related expenses comprise the expenditures of the fund. Only one change is requested for 2027. This is the second year of a planned three-year adjustment to gradually shift a portion of premium costs from the employer to employees. The proposed change would adjust the employer/employee premium cost share from 89%/11% to 88%/12%. This change, together with increasing the County's reinsurance stop-loss retention, is expected to limit the County's health insurance cost increase for the 2027 budget to approximately 3% to 4.5%. Page 63 of 74 2027 Health Plan Renewal • Claims experience supports a projected 7.2% increase in total plan expenses (combined employee and employer costs) • Only plan design change requested is Cost Share from 89/11 to 88/12 as year two of three in planned cost share shift (started at 90/10 going to 87/13) • Administratively we are increasing stop-loss specific deductible from $175,000 to $350,000 per individual claim – bids finalized in August • Two changes result in 3% - 4.5% total increase to County expense • Other Highlights and Actuary Assumptions • Analysis is based on claims experience data from April 2024 to March 2026. • Assumes On-Site Clinic expenses are off-set by savings • Adjustment in stop-loss was key to allow us to maintain same plan design after multiple years of increases Page 64 of 74 Health Plan Design Changes – Traditional Plan 2026 2027 Difference Benefit Feature Single Family Single Family Single Family Deductible $1,250 $2,500 $1,250 $2,500 No Change No Change Max OOP $4,000 $8,000 $4,000 $8,000 No Change No Change Pharmacy OOP Max $750 $1,500 $750 $1,500 No Change No Change Office Visit CoPay $50 $50 No Change Specialist CoPay $80 $80 No Change ER CoPay $350 $350 No Change Specialty Pharmacy $250 cap per fill $250 cap per fill No Change Page 65 of 74 Health Plan Design Changes – High Deductible Health Plan 2026 2027 Difference Benefit Feature Single Family Single Family Single Family Deductible $2,000 $4,000 $2,000 $4,000 No Change No Change Max OOP $5,000 $10,000 $5,000 $10,000 No Change No Change County HSA Contribution $600 $1,200 $600 $1,200 No Change No Change Page 66 of 74 2027 Dental Plan Renewal • No substantial changes to plan design in 2027 Maintaining 50-50 Cost share • Planning for 10% increase Final Rates will come later this summer Page 67 of 74 Resolution Establishing Library Levy Cover Memo To: Administration Committee From: Ken Witt, County Administrator Dustin Hawkins, Finance Director Date: July 14, 2026 Agenda Item: Resolution Establishing Library Levy Background Information: Wis. Stat. § 43.12 requires that counties reimburse libraries for the cost of serving residents living within municipalities located in the county that do not have their own municipal library. Residents are referred to in Wisconsin library finance terms as “rural residents." The cost is determined by dividing the total operating expenditures by the total number of circulations and then multiplying that amount by the number of actual circulations provided to rural residents of the County who have used that municipal library. The County, in its Plan of Library Services (“Library Plan”), has determined that it is just and proper to reimburse the libraries at no less funding than the full cost (100%) of providing library services to rural residents. Page 68 of 74 Resolution No. RESOLUTION ESTABLISHING LIBRARY LEVY FOR 2027 BUDGET 1 WHEREAS, Wis. Stat. § 43.12 requires that counties reimburse libraries for the cost of 2 serving residents living within municipalities located in the county that do not have their own 3 municipal library; and 4 5 WHEREAS, such residents are referred to in Wisconsin library finance terms as “rural 6 residents;” and 7 8 WHEREAS, the cost is determined by dividing the total operating expenditures by the 9 total number of circulations and then multiplying that amount by the number of actual 10 circulations provided to rural residents of the County who have used that municipal library; and 11 12 WHEREAS, the County, in its Plan of Library Services (“Library Plan”), has determined 13 that it is just and proper to reimburse the libraries at no less funding than the full cost (100%) of 14 providing library services to rural residents. 15 16 NOW, THEREFORE, BE IT RESOLVED that St. Croix County shall pay all 17 municipal libraries serving residents living in municipalities that do not have their own 18 municipal library 100% of the cost of rural circulation by March 1, 2027. 19 20 BE IT FURTHER RESOLVED that this Resolution be reflected in the County’s budget 21 for 2027. Administration Committee Recommended MOVER: SECONDER: AYES: EXCUSED: None St. Croix County Board of Supervisors Action: This Resolution was ADOPTED by the St. Croix County Board of Supervisors on September 1, 2026: ___________________________________ ___________________________________ Bob Feidler, County Board Chair Christine Hines, County Clerk Page 69 of 74 SOURCE * Pg. 6, VI, #6 less #7Pg. 2, III, #1a Pg. 9, XI, #2b Library 2025 Operating Expenses 2025 Total Circulation Cost per Circ. 2025 County Rural Circul. Required Minimum 70 % Cost of Rural Circ. 100 % Cost of Rural Circ. Baldwin 292,182$ 43,815 $6.67 17,207 $80,322 $114,746 Deer Park 79,774$ 12,007 $6.64 5,129 $23,854 $34,077 Glenwood City 96,874$ 9,115 $10.63 3,058 $22,750 $32,500 Hammond 229,249$ 22,932 $10.00 8,200 $57,383 $81,975 Hudson 1,384,797$ 181,528 $7.63 92,207 $492,385 $703,407 New Richmond 952,547$ 166,452 $5.72 76,681 $307,173 $438,819 River Falls 1,404,469$ 192,867 $7.28 33,194 $169,205 $241,721 Roberts 303,240$ 54,723 $5.54 29,514 $114,484 $163,548 Somerset 337,845$ 47,662 $7.09 26,576 $131,866 $188,380 Spring Valley 85,128$ 21,726 $3.92 3,088 $8,470 $12,100 Woodville 117,892$ 14,235 $8.28 4,468 $25,902 $37,003 Total $5,283,997 767,062 299,322 $1,433,794 $2,048,276 Out of County $53,739 $76,767 Grand Total$1,487,533$2,125,043 ST. CROIX COUNTY LIBRARY FUNDING for 2026 LEVY 2027 BUDGET Page 70 of 74 100% 70%Difference # of circs cost per op exp total circs circ Amery Area Public Library 9,869 6,908 2,961Polk 1550 $6.37 450,509 70,758 6.37 225 Scholl Ct. Amery, WI 54001 Balsam Lake Public Library 518 363 155 Polk 54 $9.60 170,527 17,766 9.60 PO Box 340 Balsam Lake, WI 54810 Barron Public Library 368.00 258.00 110.00Barron 56 $6.58 276,144 41,980 6.58 10 N. 3rd St. Barron, WI 54812-1119 Boyceville Public Library 199 139 60 Dunn 29 $6.85 129,484 18,915 6.85 903 Main Street PO Box 129 Boyceville, WI 54725 Cameron Public Library 184.00 129.00 55.00Barron 21 $8.75 153,881 17,588 8.75 506 Main Street, PO Box 343 Cameron , WI 54822 Centuria Public Library 247 173 74 Polk 11 $22.49 93,325 4,149 22.49 409 4th Street Centuria, WI 54824 Calhoun Memorial Library 61 43 18 Barron 8 $7.58 250,109 32,996 7.58 321 Moore Street, PO Box 25 Chetek, Wi 54728 Clear Lake Library 16,612 11,628 4,984Polk 2166 $7.67 162,525 21,191 7.67 PO Box 365 Clear Lake, WI 54005 Colfax Public library 28 20 8 Dunn 4 $7.01 196,184 27,994 7.01 613 Main St. PO Box 525 Colfax , WI 54730-0525 Geraldine E Anderson Library 249 174 75 Polk 31 $8.03 93,035 11,581 8.03 PO Box 547 Dresser, WI 54009 Ellsworth Public Library 2,675 1,873 802 Pierce 332 $8.06 468,510 58,139 8.06 312 W. Main Street Ellsworth, WI 54011 LE Phillips Memorial Public Library4,021 2,815 1,206Eau Claire 481 $8.36 5,384,747 644,071 8.36 400 Eau Claire Street Eau Claire, WI 54701 Menomonie Public Library 27,125 18,988 8,137Dunn 4981 $5.45 1,085,598 199,347 5.45 600 Wolske Bay Road Menomonie, WI 54751 Milltown Public Library 86 60 26 Polk 7 $12.36 207,707 16,811 12.36 PO Box 69 Milltown, WI 54858 Osceola Public Library 7,928 5,550 2,378Polk 1032 $7.68 339,144 44,146 7.68 PO Box 816 Osceola, WI 54020 Prescott Public Library 3,011 2,108 903 Pierce 394 $7.64 350,459 45,855 7.64 800 Borner St. N. Prescott, WI 54021 St Croix Falls Library 2,557 1,790 767 Polk 305 $8.38 294,596 35,146 8.38 PO Box 608 St Croix Falls, WI 54024 Thomas St. Angelo Public Library1,029 720 309 Barron 133 $7.74 430,119 55,575 7.74 1305 2nd Avenue Cumberland, WI 54829 Out of County 76,767 53,739 23,028 ST. CROIX COUNTY OUT OF COUNTY LIBRARY FUNDING for 2026 Page 71 of 74 Discussion on Budget Process Cover Memo To: Administration Committee From: Ken Witt, County Administrator Date: July 14, 2026 Agenda Item: Discussion on Budget Process Background Information: The budget process for St. Croix County begins early each year, and newly elected County Board Supervisors often have limited background on the County's finances, budget development process, and the major issues affecting the upcoming budget. This agenda item is intended to provide an opportunity for the County Board to discuss what information, training, or resources would be most helpful to better understand and participate in the budget process. Under Wisconsin law, the County Administrator is responsible for preparing and submitting the annual budget to the County Board. The County Board's role is to review the recommended budget, consider amendments, and ultimately adopt the County's annual budget. The following statutes outline these responsibilities, and the attached budget timeline summarizes St. Croix County's current budget development process. Wis. Stat. § 59.18 – County Administrator (5) Message to the board; submission of annual budget. The county administrator shall annually, and otherwise as necessary, communicate to the board the condition of the county, and recommend such matters to the board for its consideration as the county administrator considers expedient. Notwithstanding any other provision of the law, the county administrator shall be responsible for the submission of the annual budget to the board. Wis. Stat. § 59.60 – Budgetary procedure in certain counties. (6) Hearings on estimates; submission to board. (a) The county executive or county administrator shall review the estimates of expenditures and revenues and hold public hearings on such estimates at which the head or a representative of every county department shall appear and give information with regard to the appropriations requested, including work programs, other justification of expenditures, and other data that the county executive or county administrator requests. The county executive or county administrator shall make changes in the proposed budget that in the executive's or administrator's discretion are considered desirable or proper. (b) On or before October 1, and after the hearings required under par. (a), the county executive or county administrator shall submit the amended proposed budget to the board. The amended proposed budget shall be the executive's or administrator's budget and shall include all of the following: 1. A simple, clear, general summary of the detailed contents of the budget. 2. A comparative statement by organization unit and principal object of expenditure showing the actual expenditures of the preceding fiscal year, the appropriations and estimated expenditures for the fiscal year currently ending, and the recommended appropriations for the budget period next succeeding. 3. A comparative statement of the actual revenues from all sources including property taxes during the preceding fiscal year, the anticipated revenues and the estimated revenues for the fiscal year currently ending, and the anticipated revenues for the budget period next succeeding, including any surplus from the preceding fiscal year not otherwise appropriated under sub. (9). (c) The anticipated revenues for the budget period next succeeding shall be equal in amount to the recommended Page 72 of 74 appropriations. (d) The executive's or administrator's budget shall be accompanied by a message prepared by the county executive or county administrator outlining the important features of the budget plan, identifying any major changes in policy or recommended appropriations or revenues compared with the current fiscal year, and explaining the reasons for those changes. Page 73 of 74 Budget Process & Schedule Committee of the Whole reviews budget priorities with Department Heads April Capital Project requests to Finance Director, CIP Team starts review. County Board adopts budget priorities. May CIP Team recommends capital projects to County Administrator, reviews CIP at Standing Committees. June Departments start working on operating budget request. Committee of the Whole on CIP . July County Administrator, Finance Director, Department Heads meet to review operating budget requests. August Standing Committees review of operating budget requests. September Committee of the Whole review of the County Administrator recommended budget. October Public Hearing on budget and approval of tax levy. November Page 74 of 74