Finance Committee Agenda Packet (PDF)

In compliance with the Americans with Disabilities Act, any person needing assistance to participate in this meeting, should contact the Office of the County Clerk at (920)746 2200. Notification 72 hours prior to a meeting will enable the County to make reasonable arrangements to ensure accessibility to that meeting. ______ AGENDA (AMENDED) 1. Call Meeting to Order 2. Establish a Quorum ~ Roll Call 3. Adopt Agenda / Properly Noticed 4. Approve Minutes of the June 17, 2026 Finance Committee Meeting 5. Communications 6. Public Comment 7. Finance Director Department Update ➢ Investment Report ➢ Comparison of Sales Tax Revenues ➢ Unassigned Fund Balance & Contingency Fund Status ➢ Health Insurance & Workers Comp 8. New Business (Review / Action) A. Ehlers Investment Partners Presentation (Tami Olszewski) B. Airport Project Costs Overruns C. Setting Minimum Bid for Foreclosure Sale - Treasurer D. 3-Year Land Records Life Cycle Extension Contract with Fidlar Technologies – Register of Deeds E. Resolution No. 2026-__Emergency Repair Landfill Leachate Pump Repairs F. Allocation of Special Projects Fund G. First Review of Proposed 2027-2031 Capital Improvements Program (C.I.P.) 9. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee 10. Next Meeting Date • Wednesday, August 19, 2026 – 8:30 a.m. 11. Adjourn Deviation from order shown may occur Notice of Public Meeting Wednesday, July 22, 2026 9:00 a.m. or immediately following the joint meeting of the Highway & Facilities and Finance Committees which begins at 8:30 a.m. whichever occurs later FINANCE COMMITTEE Door County Government Center County Board/ Chambers Room (C101-102) - 1st floor 421 Nebraska Street, Sturgeon Bay, WI Oversight for Finance Department, Register of Deeds, and County Treasurer This meeting will be conducted by teleconference or video conference. Members of the public may join the meeting remotely or in-person. To attend the meeting via computer: Go To: https://us02web.zoom.us/j/8862778 8535?pwd=2EPKU8MABDbI4jqOIz bpywVWBqCjxZ.1 Meeting/Webinar ID: 886 2778 8535 Passcode: 688949 To Connect via phone: 1-312-626-6799 Page 1 of 39 Door County Finance Committee Meeting Oversight for Finance Department, Register of Deeds, and County Treasurer Door County Government Center Wednesday, June 17, 2026 Minutes “These minutes have not been reviewed by the oversight committee and are subject to approval at the next regular committee meeting.” Call Meeting to Order The Wednesday, June 17, 2026 Finance Committee was called to order by Chairman Jeff Miller at 8:30 a.m. at the Door County Government Center. Establish a Quorum ~ Roll Call Committee Members present: Jeff Miller, Hugh Zettel, Dale Vogel, Collin Jeanquart, Dave Smith, Theresa Cain- Bier, David Englebert Others in Attendance: Administrator Ken Pabich, Finance Director Steve Wipperfurth, Assistant Finance Director Brenda Hawkey, DCEDC Michelle Lawrie, F&P Director Wayne Spritka and Chief Deputy County Clerk Barb Pavlik. Virtual Attendance: None Adopt Agenda / Properly Noticed Motion by Vogel, seconded by Zettel to adopt the agenda. Motion carried by voice vote. Approve Minutes of the May 19, 2026 Finance Committee Meeting Motion by Jeanquart, seconded by Vogel to approve the minutes of the May 19, 2026 Finance Committee meeting. Motion carried by voice vote. Communications Finance Director Steve Wipperfurth introduced Brenda Hawkey as the new Assistant Finance Director. Public Comment None. Finance Director Department Update Investment Report Report included in the meeting packet. Comparison of Sales Tax Revenues Wipperfurth reviewed the report included in the meeting packet. He noted that the 2023 $1,400,000 excess is being utilized in 2025, and $598,000 excess in 2025 will be utilized in 2027. More discussion on a later agenda item in the meeting. Unassigned Fund Balance & Contingency Fund Status Wipperfurth reviewed the reports included in the meeting packet. Stated nothing to really report on the Unassigned Fund Balance. He noted on the General Contingency fund, the unaudited 2025 carryforward amount of $398,337.68 and the Payroll Contingency fund balance of $6,201,392.28, that will be discussed later in the meeting on the various reserve accounts. Health Insurance & Workers Comp Reports included in the meeting packet were reviewed. He noted that the 2025 ending balance of the medical benefits fund balance of $5,095,291.18, and the County’s workers comp claims 2025 ending balance of $1,348,921.42 that will also be discussed later in the meeting with the reserve accounts. Page 2 of 39 New Business (Review / Action) Housing Study Support - DCEDC A letter form DCEDC regarding the 2019 Housing Study and a copy of the RFP that was sent out was included in the packet. DCEDC Michelle Lawrie updated the committee on the Housing Study that was done in 2019. Many things have changed since then so Lawrie stated that a third-party study needs to be done again. Based on consultants that replied to the study, it is determined that the approximate cost will be around $35,000. DCEDC has asked all municipalities for support for this study and is requesting to the County of Door to consider supporting this study with a contribution amount of $10,000. Zettel requested that the County and municipalities also get access to the results from the data of this study, and would also like to see that the County and the municipalities have input on the recommendation from this study. Finance Director Wipperfurth is requesting transfer of funds of $10,000 from Special Projects Fund Reserves (Initiave 60) to Operation Expense – Affordable Housing Motion by Englebert, seconded by Zettel to approve $10,000 in support for DCEDC Housing Study and to transfer funds from the Special Projects Fund Reserve to Operation Expense-Affordable Housing. Motion carried by voice vote. General, Internal Service, and Special Revenue Reserves Wipperfurth went through all the reserves that are in the County which were included in the packet. They show the purpose of the funds, the funding source, how it is being used and the target balance for each fund. Some of the bigger funds include Sales Tax Reserve, General Contingency Reserve, Payroll Contingency, Medical Benefit Fund Reserve, Workers Compensation Fund Reserve, Vehicle Replacement Reserve, Communication Tower Reserve, Facilities Maintenance Reserve and Technology & Maintenance Replacement Reserve, along with several other funds, for a total of 48 funds. These funds carryover from year to year. Wipperfurth went through each of the reserves to explain to the committee what each of these are for and how they work. When some are over the target balance, it needs to be decided if that should be drawn down and moved someplace else. Pabich stated that this will be part of the budget process. Pabich stated that he and Wipperfurth will go through to decide what reserve accounts could be drawn down and then provide a summary of that, and their suggestion as to where to utilize it. He stated that they would still budget for these reserves to make sure they don’t go below their target. Jeanquart asked to see a report of the funds that have been drawn down in the past to see which funds were drawn down and where they were transferred to, to understand the process of these reserves. Cain-Bieri stated she would like to see the Payroll Contingency Fund stay for payroll purposes only as that is what it was budgeted for, and should not be drawn down even though it is over the target balance, to help cover future increases. Wipperfurth noted that some of the reserves can only be used for what it is intended for, therefore cannot be drawn down to utilize someplace else. Special Projects Fund Allocation The special projects fund allocation balance was included in the packet. These funds came from the ARPA funds that were given to the county during COVID. Pabich explained each of the projects and is looking for the committee to determine what to do with these and the need to do something with these funds soon. Further discussion on this in a future meeting. 2025 Department Closeout Update Wipperfurth went through the 2025 department closeout that was included in the packet. He stated that we received a grant for just over $140,000 for Health & Human Services that needs to be added to the balance of $1,515,199.74. This will be finalized by the end of July. Page 3 of 39 Communication/Tower Project Update – Bonding Reimbursement Resolution Wipperfurth explained the resolution that was included in the packet is if the County goes for bonding for the Towers Project, to be able to be reimbursed up to $15,000,000 for money paid out of pocket up front by the County. Motion by Vogel, seconded by Jeanquart to approve the Communication/Tower Project Bonding Reimbursement resolution and move it on to County Board. Motion carried by voice vote. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee Special Projects Fund Allocation Next Meeting Date Wednesday, July 22, 2026 – 8:30 a.m. Adjourn Motion by Jeanquart, seconded by Cain-Bieri to adjourn. Time: 9:57 a.m. Respectfully submitted by Barb Pavlik, Chief Deputy County Clerk Page 4 of 39 Page 5 of 39 Page 6 of 39 Month Received 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 (Sales for Month of) March 161,230$ 161,906$ 155,129$ 162,310$ 182,416$ 171,130$ 195,203$ 211,766$ 198,944$ 211,337$ 229,777$ 255,225$ 330,284$ 324,076$ 315,756$ 365,162$ 378,997$ (Jan) April 164,071$ 155,243$ 124,272$ 154,690$ 169,317$ 218,027$ 287,266$ 185,464$ 178,122$ 193,950$ 209,211$ 331,566$ 318,898$ 304,165$ 288,256$ 321,149$ 382,047$ (Feb) May 138,257$ 140,806$ 209,173$ 203,393$ 205,490$ 217,611$ 185,645$ 231,900$ 254,044$ 253,811$ 222,043$ 351,618$ 346,259$ 382,185$ 459,901$ 481,852$ 439,129$ (March) June 215,690$ 213,900$ 216,350$ 180,364$ 187,608$ 236,927$ 304,099$ 281,925$ 284,725$ 266,349$ 239,267$ 449,426$ 467,142$ 478,444$ 437,399$ 428,388$ 496,193$ (April) July 278,796$ 304,873$ 253,695$ 317,710$ 338,410$ 370,861$ 358,121$ 354,873$ 392,287$ 444,423$ 413,655$ 597,300$ 575,496$ 564,858$ 585,353$ 743,265$ (May) Aug 281,811$ 343,137$ 422,498$ 426,927$ 457,286$ 412,462$ 438,177$ 506,672$ 612,799$ 570,278$ 513,189$ 602,055$ 733,661$ 802,127$ 804,469$ 818,292$ (June) Sept 438,668$ 400,437$ 392,873$ 369,808$ 352,942$ 467,420$ 492,873$ 489,378$ 437,497$ 438,280$ 571,420$ 743,151$ 746,325$ 774,003$ 729,027$ 805,079$ (July) Oct 353,927$ 310,984$ 364,323$ 389,095$ 444,035$ 457,574$ 449,303$ 433,956$ 489,571$ 561,281$ 560,971$ 600,343$ 622,096$ 661,866$ 794,962$ 859,136$ (Aug) Nov 247,201$ 329,297$ 350,025$ 350,974$ 323,406$ 345,890$ 418,609$ 490,129$ 484,654$ 477,028$ 445,384$ 551,975$ 666,578$ 703,686$ 677,852$ 576,662$ (Sept) Dec 245,800$ 245,873$ 208,385$ 218,690$ 266,275$ 343,500$ 318,205$ 297,835$ 290,493$ 302,207$ 399,233$ 474,545$ 511,693$ 485,087$ 483,835$ 545,906$ (Oct) Jan 172,867$ 150,070$ 190,692$ 222,760$ 234,126$ 262,179$ 211,998$ 197,823$ 273,070$ 298,987$ 335,455$ 345,361$ 316,513$ 288,955$ 485,858$ 432,587$ (Nov) Feb 212,513$ 234,896$ 192,825$ 200,069$ 182,565$ 204,410$ 266,561$ 294,339$ 290,852$ 330,913$ 341,315$ 379,656$ 491,915$ 545,928$ 394,632$ 420,812$ (Dec) Annual 25,293$ -$ -$ -$ -$ -$ -$ -$ Total 2,936,124$ 2,991,422$ 3,080,240$ 3,196,790$ 3,343,876$ 3,707,991$ 3,926,060$ 3,976,060$ 4,187,058$ 4,348,844$ 4,480,920$ 5,682,221$ 6,126,860$ 6,315,380$ 6,457,300$ 6,798,290$ 1,696,366$ 99,815$ % to Budget 97.87% 103.87% 104.41% 103.74% 106.30% 114.44% 116.50% 115.25% 111.65% 115.97% 119.49% 151.53% 153.17% 128.89% 104.15% 109.65% 27.36% Year-to-Date Budgeted 3,000,000$ 2,880,000$ 2,950,000$ 3,081,590$ 3,145,590$ 3,240,000$ 3,370,000$ 3,450,000$ 3,750,000$ 3,750,000$ 3,750,000$ 3,750,000$ 4,000,000$ 4,900,000$ 6,200,000$ 6,200,000$ 6,200,000$ 2025 vs 2026 Subsequent Levy Offset -$ 111,422$ 130,240$ 115,200$ 198,286$ 467,991$ 556,060$ 526,060$ 437,058$ 598,844$ 730,920$ 1,932,221$ 2,126,860$ 1,415,380$ 257,300$ 598,290$ 67,805$ Average % to Date for this time period should be 33.33% DOOR COUNTY WISCONSIN 0.5% Sales Tax Rebate Collection History For, January, 2010 thru April, 2026 Ahead (behind) same month in prior year 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 $2,936,124 $2,991,422 $3,080,240 $3,196,790 $3,343,876 $3,707,991 $3,926,060 $3,976,060 $4,187,058 $4,348,844 $4,480,920 $5,682,221 $6,126,860 $6,315,380 $6,457,300 $6,798,290 $1,696,366 7/15/202610:37 AMM:\Sales Tax -- Receipts and Payments\NEW Half Percent Sales Tax Rebate Collection Report by Sales YearNEW Half Percent Sales Tax Rebate Collection Report by Sales Year STW Page 7 of 39 The following information on the General Fund is being provided to the Door County Board of Supervisors pursuant to Rule 19: Unaudited Unassigned Fund Balance--General Fund as of 12/31/2025 35,097,583.22$ 2026 Approved Changes to Unassigned Fund Balance: CIP Project - Tower/Communication Project (13,000,000.00) Transfer to Building Equipment Replacement Fund for JC Roof Project in 2030 (2,600,000.00) (15,600,000.00) Projected 2026 Unassigned Fund Balance 19,497,583.22$ Unaudited Steve Wipperfurth, Finance Director As of 12/31/2023 As of 12/31/2024 As of 12/31/2025 As of 6/30/2026 Unassigned Fund Balance 27,383,135.48$ 33,441,650.48$ 35,134,303.10$ 19,497,583.22$ Unassigned Fund Balance is designed to serve as a measure of the fund's financial resources available for appropriation and has a direct impact on bond ratings and borrowing power of the county. Current Unassigned Fund Balance 19,497,583.22$ General Fund Budgeted Expenditures - 2026 59,074,587.00$ All Other Budgeted Funds Requiring Tax Levy - 2026 28,475,111.00$ The County's current unassigned fund balance of 19,497,583.22$ represents approximately 22.27030% of its governmental funds budgeted expenditures. This level of funding is above the the 12%-15% reserve funding levels set forth in Resolution 72-03 adopted August 26, 2003. From the policy: 12% is the base per County Board Policy at which point the County would never want to let the unassigned fund balance reserved for working capital go below. Note: The amount above (below) the upper limit of 15% which, if above, could be a consideration for unforeseen expenditures 6,365,128.52$ 15% Upper Limit would equate to an unassigned fund balance of 13,132,454.70$ 12% Lower Limit would equate to an unassigned fund balance of 10,505,963.76$ DOOR COUNTY UNASSIGNED FUND BALANCE (located within the General Fund) As of June 30, 2026 Page 8 of 39 General Contingency #100.06.1161.59103 2025 Contingency Balance Carryforward (Estimated) Unaudited 398,337.68$ 2026 Budget for Contingency Expense 100,000.00$ Total General Contingency Available for 2026 498,337.68$ NOTE: The 2025 Contingency Balance Carryforward (Estimated)" shown above does not include the close out of final expenses for 2025 to the General Contingency Balance; this should be completed in May, 2026. Uses - 2026 Expenses not to exceed $162,100 related to the 980 housing; $67,000 coming from 980 Housing Reserve and $95,100 from Contingency Expense (Resolution #2026-18) (95,100.00)$ Expenses not to exceed $25,000 related to the One Big Beautiful Bill---No Tax on Overtime implementation cost. (Resolution #2026-22) (25,000.00)$ Expenses not to exceed $32,000 related to the Facility Security Improvements (Resolution #2026-31) (32,000.00)$ Subtotal (152,100.00)$ Available Balance--General Contingency Expense Unaudited 346,237.68$ Payroll Contingency Payroll Reserve - #100.32106 Unaudited 5,306,964.42$ 2026 Budget for Payroll Contingency - #100.06.1161.59101 1,329,795.00$ Total Payroll Contingency Available for 2026 6,636,759.42$ Uses - 2026 Estimated Cost for 2026 of Compensation Plan and Increases for General Municipal Employees (519,370.00)$ Subtotal (519,370.00)$ Available Balance--Payroll Contingency Expense/Payroll Reserve Unaudited 6,117,389.42$ Door County Contingency Accounts June 30, 2026 Page 9 of 39 2025 Ending Balance Unaudited 5,095,291.18$ 2026 Revenues: Retired Employees Medical 32,691.28$ County Share Medical 3,532,544.62$ Employee Share Medical 427,994.26$ County Share Dental 154,548.34$ Pro-rated Employee Dental (part-time) 1,175.84$ Miscellaneous -$ Sub-Total All Contributions 4,148,954.34$ Insurance Reimbursements 164,993.62$ Total Revenues to Date 4,313,947.96$ 2026 Expenditures: Claims Paid Medical 3,104,891.11$ Claims Paid Dental 184,413.09$ Prescription/Drug Claims -$ Total Claims 3,289,304.20$ Specific Premium (Stop Loss Insurance) 657,045.20$ Administrative and Miscellaneous Fees 250,530.75$ Wellness Program -$ Transfers to Other Funds -$ Total Expenditures to Date 4,196,880.15$ 2026 Net Gain/(Loss) to Date 117,067.81$ Current Fund Balance to Date Unaudited 5,212,358.99$ Notes: 2025 -- Same Time Period Net Gain or (Loss) (94,690.60)$ Difference between same time period-- current year verses prior year 211,758.41$ Target Reserve to be maintained--based on consultant's recommendations 7/22/2024 5,200,000.00$ Door County Medical Benefits Fund For Period thru June 30, 2026 Page 10 of 39 2025 Ending Fund Balance Unaudited 1,348,921.42$ 231,179.89$ -$ 231,179.89$ (433,590.00)$ -$ (433,590.00)$ (202,410.11)$ Unaudited 1,146,511.31$ Notes: The Workers' Compensation Modification Rate of 1.0 represents the industry average. A lower rate indicates better safety performance, while a higher rate indicates more frequent or costly claims. The Modification Rates from prior 10 years are shown below: 2016 - 0.76 2021 - 0.75 2017 - 0.78 2022 - 0.77 2018 - 0.77 2023 - 0.77 2019 - 0.80 2024 - 0.81 2020 - 0.68 2025 - 0.83 Door County Workers' Compensation Fund For Period thru June 30, 2026 Revenues Insurance Reimbursements/Dividends Total 2026 Revenues to Date Expenditures Transfers Out Total 2026 Expenditures and Transfers Out to Date 2026 Net Gain/(Loss) to Date Current Fund Balance, to Date Page 11 of 39 Portfolio Overview – Door County July 2026 Page 12 of 39 ECONOMIC UPDATE 2 Page 13 of 39 3 U.S. Treasury Rates: Par Curve Source: Treasury Direct As of: 7/1/2026 7/1/2026 6/1/2026 MoM ∆ 7/1/2025 YoY ∆ 1 Mo. 3.64% 3.69% -0.05% 4.26% -0.62% 2 Mo. 3.70% 3.70% 0.01% 4.39% -0.69% 3 Mo. 3.81% 3.70% 0.11% 4.33% -0.52% 6 Mo. 3.96% 3.76% 0.20% 4.24% -0.28% 1 Yr. 3.98% 3.80% 0.18% 4.00% -0.02% 2 Yr. 4.15% 4.03% 0.12% 3.77% 0.38% 3 Yr. 4.16% 4.08% 0.08% 3.74% 0.42% 5 Yr. 4.21% 4.17% 0.05% 3.83% 0.38% 7 Yr. 4.33% 4.30% 0.03% 4.02% 0.31% 10 Yr. 4.46% 4.45% 0.01% 4.24% 0.22% 20 Yr. 4.97% 4.97% -0.01% 4.77% 0.19% 30 Yr. 4.96% 4.97% -0.01% 4.77% 0.20% Treasury Rates Page 14 of 39 4 U.S. Treasury Forward Rates Source: Bloomberg As of: 06/29/2026 Tenor Spot 3 Mo 3 Yr 1 Mo 3.67 4.06 4.26 2 Mo 3.73 4.07 4.26 3 Mo 3.81 4.07 4.27 6 Mo 3.99 4.04 4.33 9 Mo 3.99 4.04 4.31 1 Yr 4.00 4.12 4.29 2 Yr 4.15 4.20 4.29 3 Yr 4.16 4.20 4.41 4 Yr 4.19 4.23 4.47 5 Yr 4.21 4.25 4.54 7 Yr 4.33 4.37 4.64 9 Yr 4.43 4.46 4.85 10 Yr 4.47 4.52 4.93 12 Yr 4.65 4.68 5.04 15 Yr 4.81 4.84 5.14 20 Yr 4.97 4.99 5.17 US Treasury Actives Curve Page 15 of 39 5 Federal Funds Effective Rate Next Meeting: July 29th, 2026 Current Target Rate: 3.50 – 3.75% Page 16 of 39 PORTFOLIO SUMMARY 6 Page 17 of 39 7 Portfolio Objectives Safety Preservation of Principal Risk Mitigation Diversification Liquidity Core vs Liquid Funds Yield Fixed Rate vs Variable Rate Buy and Hold Page 18 of 39 8 Portfolio Overview 6/30/2026 Page 19 of 39 9 General Fund Investment Summary 1/1/2025 – 12/31/2025 Page 20 of 39 10 General Fund Cash Projection Page 21 of 39 11 Page 22 of 39 12 Important Disclosure Ehlers is the joint marketing name of the following affiliated businesses (collectively, the “Affiliates”): Ehlers & Associates, Inc. (“EA”), a municipal advisor registered with the Municipal Securities Rulemaking Board (“MSRB”) and the Securities and Exchange Commission (“SEC”); Ehlers Investment Partners, LLC (“EIP”), an SEC registered investment adviser; and Bond Trust Services Corporation (“BTS”), a holder of a limited banking charter issued by the State of Minnesota. Where an activity requires registration as a municipal advisor pursuant to Section 15B of the Exchange Act of 1934 (Financial Management Planning and Debt Issuance & Management), such activity is or will be performed by EA; where an activity requires registration as an investment adviser pursuant to the Investment Advisers Act of 1940 (Investments and Treasury Management), such activity is or will be performed by EIP; and where an activity requires licensing as a bank pursuant to applicable state law (paying agent services shown under Debt Issuance & Management), such activity is or will be performed by BTS. Activities not requiring registration may be performed by any Affiliate. This communication does not constitute an offer or solicitation for the purchase or sale of any investment (including without limitation, any municipal financial product, municipal security, or other security) or agreement with respect to any investment strategy or program. This communication is offered without charge to clients, friends, and prospective clients of the Affiliates as a source of general information about the services Ehlers provides. This communication is neither advice nor a recommendation by any Affiliate to any person with respect to any municipal financial product, municipal security, or other security, as such terms are defined pursuant to Section 15B of the Exchange Act of 1934 and rules of the MSRB. This communication does not constitute investment advice by any Affiliate that purports to meet the objectives or needs of any person pursuant to the Investment Advisers Act of 1940 or applicable state law. Page 23 of 39 DOOR COUNTY TREASURER County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 RYAN SCHLEY DOOR COUNTY TREASURER (920) 746-2286 treasurer@co.door.wi.us July 13, 2026 Attn: Door County Finance Committee Re: Determining the Minimum bid amount for foreclosure properties As our ordinance states, the Finance Committee has the authority to establish the appraisal value for properties being offered for sale due to tax foreclosure. This is the approach we used last year when obtaining a reasonable independent appraisal was not feasible. Last year, the Committee chose to use the Estimated Fair Market Value listed on the most recent property tax bill as the appraisal value and established that amount as the minimum bid for the initial sale attempt. Below are the two properties proposed for this year's sale. Please provide your guidance on whether using the Estimated Fair Market Value as the appraisal value would be an acceptable approach again this year. Parcel # Assessed Value Estimated Fair Market Value Assessment Ratio (municipality driven) 0220304282714Z7 $36,000 $40,700 0.8835 1270028262534N $10,800 $20,300 0.5308  2025 Tax bills are included for reference.  Average Assessment Ratio: This ratio, provided by the Wisconsin Department of Revenue, shows the relationship between the total assessed value of all taxable property in a municipality and its estimated fair market value. Respectfully submitted, Ryan Schley Door County Treasurer Page 24 of 39 Page 25 of 39 Page 26 of 39 1 Door County WI Register of Deeds Door County WI Register of Deeds 3-Year Land Records Life Cycle Extension This Extension is made this ___ day of ________________, 2026 between Door County WI and Fidlar Technologies (“Fidlar”). Door County WI and Fidlar hereby agree that the Computer System and Software License Sales Agreement dated 06/20/2023 between Door County WI and Fidlar (the “Agreement) is hereby extended for a 3-year period commencing on 01/01/2027 and terminating on 12/31/2029. Except as amended by this Extension, the terms and conditions of the Agreement, which are incorporated herein and made a part hereof, shall continue in full force and effect during the 3-year term of this Extension. SOFTWARE SERVICES SUMMARY Fidlar Technologies Product\Service Description Cost AVID Year 1 - $25,901.00 Year 2 –$25,901.00 Year 3 - $25,901.00 Receipting (cashiering) Included Indexing Included Assisted Indexing Functionality (OCR) Included SSN Redaction Batch Processing Included iNSPECT Interface Included Automated Verification Functionality Included Astra - eRecording Catcher Included Property Fraud Alert Service Included Laredo & Tapestry (See Schedule D for remote access) No Change to Current Plan Implementation Services Included Project Management Included Workflow Analysis Included Installation/Configuration Included Data Conversion Included Comprehensive Training Included Internal Included Public Included Recommended Hardware Specifications Not Included LifeCycle Annual Maintenance Included 1-800 Support Included System Upgrades Included Training on New features & Functionality Included State Mandated or Regulatory Updates Included Page 27 of 39 2 Door County WI Register of Deeds 3 YEAR PAYMENT MILESTONES AND DATES: LifeCycle Payments would continue to be invoiced on same schedule for the next 3 years: Year 1 - $25,901.00 Year 2 - $25,901.00 Year 3 - $25,901.00 FIDLAR TECHNOLOGIES LIFECYCLE SERVICE INCLUDES:  The use of our AVID software product during the life of this contract  The use of any future software product Fidlar may develop to replace AVID for the purpose of recording land records documents  Project management, installation, conversion (excluding any needed or requested data clean-up), and training needed for the initial installation of any future Fidlar Technologies product developed to replace AVID for the purpose of recording land records documents  The use of new add-on modules Fidlar may develop and offer to the market for the purpose of recording land records documents  Software Maintenance to the currently licensed Fidlar developed Software Products  Furnishing telephone support relative to the currently licensed Fidlar developed Software Products, either in their original or maintained form  Providing legislative up dates to the Fidlar developed Software Products as required by the State, except those updates that require fundamental modifications to the core design of the product  Providing product enhancements on an ongoing basis, the frequency based on the age of the product and market requirements FIDLAR TECHNOLOGIES LIFE CYCLE SERVICE DOES NOT INCLUDE:  The 3 rd party software and hardware necessary to operate AVID, any related modules, or any future Fidlar developed product for the purpose of recording land records documents  The installation, maintenance, or support of 3 rd party software and hardware now or in the future  Any current or future Fidlar developed software product or service not designed or offered to the market for the purpose of recording land records documents  Any form of ownership or perpetual license to Fidlar developed software products  Any product, service, or responsibility, now or in the future, for the backing up, recovery, or disaster recovery of information  Any custom development for special requests from the Client  Any needed or requested training except as stated in the above section  Use of Fidlar developed remote access products except as outlined in Schedule D of this contract Page 28 of 39 3 Door County WI Register of Deeds  Enhancements or modifications to software programs at user's request; such work would be considered a billable extra  Support to new or existing Fidlar Technologies Products not covered by this contract  Operating System versions or their support or installation  Database Management System versions or their support or installation  Diagnosis or correction of problems caused by operator negligence  Diagnosis or correction of problems caused by hardware, data media, or 3rd party software or other systems not covered by this Agreement  Diagnosis or correction of problems caused by some naturally occurring event such as storm, flood, etc.  Conversion costs for changes to database structure, if needed BUYER REPRESENTS THAT THIS LIFECYCLE EXTENSION HAS BEEN READ AND ACCEPTED: DOOR COUNTY WI FIDLAR TECHNOLOGIES Dated:____________________________ Dated:_______________________________ By:_______________________________ _ By:__________________________________ Name:____________________________ _ Name:_______________________________ _ Title:_____________________________ _ Title:________________________________ _ Page 29 of 39 ROLL CALL Board Members Aye Nay Exc. Dist. 1 D. Englebert Dist. 2 T. Thayse Dist. 3 J. Tlachac Dist. 4 N. Robillard Dist. 5 J. Miller Dist. 6 K. Fisher Dist. 7 C. Morkin Dist. 8 C. Jeanquart Dist. 9 R. Shaw Dist. 10 A. Heim Peter Dist. 11 H. Bacon Dist. 12 N. Norton Dist. 13 D. Vogel Dist. 14 H. Zettel Dist. 15 E. Gauger Dist. 16 T. Cain-Bieri Dist. 17 D. Smith Dist. 18 V. Hancock Dist. 19 P. Pluff Dist. 20 W. Kalms Dist. 21 N. Goss BOARD ACTION Vote Required: Two Thirds of Members Elect Motion to Approve Adopted 1st Defeated 2nd Yes: No: Exc: Reviewed by: , Corp. Counsel Reviewed by: , Administrator FISCAL IMPACT: The fiscal impact is a decrease of up to $25,000 to the landfill reserve account which leaves a balance of $374,174.03. STW Certification: I, Jill M. Lau, Clerk of Door County, hereby certify that the above is a true and correct copy of a resolution that was adopted on the 28th day of July , 202 6 by the Door County Board of Supervisors. Jill M. Lau County Clerk, Door County Resolution No. 2026-__ EMERGENCY REPAIR – LANDFILL LEACHATE PUMP TRANSFER OF NON-BUDGETED FUNDS TO THE DOOR COUNTY BOARD OF SUPERVISORS: WHEREAS, In accordance with Section 65.90(5)(ar) Wisconsin Statutes 1 and Rules of Order #19 the amounts of the various appropriations and the 2 purposes for such appropriations stated in a budget may not be changed 3 unless authorized by a vote of two -thirds of the entire membership of the 4 County Board of Supervisors; and 5 6 WHEREAS, The 4-inch submersible sewage suction pump at the landfill 7 is essential for the prope r and continuous transfer of leachate from the 8 leachate collection tank to the semi -tanker used for hauling leachate to the 9 Sturgeon Bay Wastewater Treatment Plant; and 10 11 WHEREAS, The leachate pump has stopped functioning and is no longer 12 capable of supporting required landfill operations, creating an urgent need for 13 replacement in order to maintain regulatory compliance and prevent 14 interruption in leachate management; and 15 16 WHEREAS, The Highway Department, with support of the Door County 17 Administrator, deemed it appropriate and necessary to replace the leachate 18 pump at a cost not to exceed twenty five thousand dollars ($25,000.00); and 19 20 WHEREAS, Due to the urgency and necessity of maintaining leachate 21 transfer operations, the replacement of the leachate pump is in process at an 22 expense not to exceed twenty five thousand dollars ($25,000.00); and 23 24 WHEREAS, The Finance Committee, based on input from the Highway 25 Department, recommends the transfer of an amount not to exceed twenty five 26 thousand dollars ($ 25,000.00) from the Landfill Reserve Account (Account 27 #209.33108) to the Landfill Repair and Maintenance Expense Account 28 (Account # 209.55.3444.52301) to pay for the necessary emergency 29 replacement of the landfill leachate pump. 30 31 NOW, THEREFORE, BE IT RESOLVED, That the Door County Board of 32 Supervisors does hereby approve the transfer of an amount not to exceed 33 twenty five thousand dollars ($25,000.00) from the Landfill Reserve Account 34 (Account # 209.33108) to the Landfill Repair and Maintenance Expense 35 Account (Account #209.55.3444.52301) to pay for the emergency replacement 36 of the landfill leachate pump. 37 38 SUBMITTED BY: FINANCE COMMITTEE Jeff Miller, Chair Collin Jeanquart David Englebert Dale Vogel Theresa Cain-Bieri Hugh Zettel Dave Smith Page 30 of 39 Special Projects Funds Balance as of 12-31-2025 2,132,784.88$ Total Special Projects Fund Balance as of 12-31-2025 2,132,784.88 Expenditures Special Projects Balance as of 12/31/2025 Actual Expenses of Special Projects thru 6/30/2026 Transfer between Projects Remaining Balance Initiative 2: Broadband Broadband Program 172,592.70 172,592.70 Broadband Total 172,592.70$ Broadband Remaining Balance 172,592.70$ Initiative 3: Environmental Non-native Phragmites Control 75,000.00 75,000.00 Well Water Testing 123,407.65 4,863.50 118,544.15 - Environmental Total 198,407.65$ Environmental Remaining Balance 193,544.15$ Initiative 4: Health & Human Services Childcare Facilities, Programs & Services 14,384.57 14,384.57 Sober Living Facility 758,554.57 758,554.57 Electronic Beach Advisory Signs 10,000.00 10,000.00 - Health & Human Services Total 782,939.14$ Health & Human Services Remaining Balance 782,939.14$ Initiative 5: Public Health, Protection & Safety Worker Retention Incentive (450 employees x $400) - - Emergency Services - Employees Educational Assistance Program 103,606.11 2,423.65 101,182.46 SPL Payouts - - County Addressing - - Other - - Public Health, Protection & Safety Total 103,606.11$ Public Health, Protection & Safety Remaining Balance 101,182.46$ Initiative 6: Reserves 286,188.97 286,188.97 Reserves Total 286,188.97$ Reserves Remaining Balance 286,188.97$ Land Use Services 589,050.31 589,050.31 Total Expenditures 7,287.15 2,125,497.73 Total Remaining Balance for Special Projects 2,125,497.73$ SPECIAL PROJECTS FUND ALLOCATION Updated July 15, 2026 by Steve Wipperfurth, Door County Finance Department Balance 6/30/2026 Page 31 of 39 Eligible for Eligible for Project 2027 Project Long Term Short Term Federal State Levy Other* TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Administration 2027-49-01 Government Center Building Security 150,000 150,000 - - - - - 150,000 - 150,000 Library - 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - 200,000 - 200,000 Airport 2021-53-03 Snow Removal Equipment Building ("Other" is CIP carryover from prior year) 1,355,000 795,324 2,150,324 2022-53-01 Taxiway 1, 2, & 3 ("Other" is CIP carryover from prior year) 1,435,000 287,000 1,722,000 2026-53-01 Airport Master Plan 10,000 10,000 2027-53-01 Hangar #72 Bi-Fold Door Replacement 115,000 115,000 2022-53-02 Wildlife and Perimeter Security Fence 25,000 25,000 - - 2,790,000 - 150,000 1,082,324 4,022,324 Highway 2027-33-01 CTH NP (STH 42/57 - Terminus) 790,000 790,000 2027-33-02 CTH H (CTH O - CTH S) 626,000 626,000 2027-33-03 CTH C (Fox Lane - Four Corners Road) 457,200 457,200 2027-33-04 CTH B (CTH G - Birch Lane) 582,468 549,932 1,132,400 2027-33-05 CTH TT (N.Lake Michigan Dr - Coast Guard Station) 400,000 400,000 2027-33-06 CTH D (CTH X - CTH J) 277,900 277,900 2027-33-07 CTH HH (STH 42 - Reynolds Road) 381,780 381,780 2027-33-08 CTH F (Park Street - Campgrounds) 300,667 300,667 - - - - - - - 582,468 3,783,479 - 4,365,947 Museum 2023-37-03 Museum & Archives / Younkers ("Other" is CIP carryover from prior years) 4,959,851 4,959,851 - - - - - - 4,959,851 4,959,851 Table 1 Cost Summary by Funding Source and Year FY 2027 Updated 06-25-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 6.25.26 2027CostSummary - 1 7/15/2026 Page 32 of 39 Eligible for Eligible for Project 2027 Project Long Term Short Term Federal State Levy Other* TOTAL No. Name Financing Financing Table 1 Cost Summary by Funding Source and Year FY 2027 Updated 06-25-26 Technology Services 2025-13-02 Public Safety Radio System Upgrade ("Other" is from CIP carryover from prior year; Tower Project Reserve- $1,899,819; DOJ Grant-$3,796,410; Unassigned Fund Balance-$13,000,000) 12,691,066 18,696,229 31,387,295 2027-13-01 Core Switch Replacements ("Other" is from IS Equipment Replacement Fund) 255,000 255,000 2027-13-02 Phone System Replacement/Upgrade ("Other" is from IS Equipment Replacement Fund) 215,000 215,000 12,691,066 - - - - 19,166,229 31,857,295 Emergency Services 2024-29-01 Egg Harbor/Jacksonport Ambulance Station ("Other" is CIP carryover from prior year) 900,000 1,400,000 2,300,000 - - - - 900,000 1,400,000 2,300,000 TOTAL - 2027 C.I.P. 12,691,066 - 2,790,000 582,468 5,183,479 26,608,404 47,855,417 2026 Adopted C.I.P. - - 9,818,000 523,980 4,719,378 7,797,099 22,858,457 2027 Over (Under) 2026 Adopted 12,691,066 - (7,028,000) 58,488 464,101 18,811,305 24,996,960 % Increase/Decrease 2027 over 2026 100% 0% -72% 11% 10% 241% 109% M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 6.25.26 2027CostSummary - 2 7/15/2026 Page 33 of 39 Eligible for Eligible for Project 2028 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - - 200,000 - 200,000 Airport 2026-53-01 Airport Master Plan ("Other" is CIP carryover from prior year) 470,000 10,000 10,000 490,000 2027-53-02 Wildlife and Perimeter Security Fence 25,000 - 25,000 - - - - - - - - - - - 470,000 - 35,000 10,000 515,000 Highway 2028-33-01 CTH E (Logerquist Road - CTH A) 262,700 - 262,700 2028-33-02 CTH E (Church Street - Heritage Lake Road) 197,750 - 197,750 2028-33-03 CTH W (Detriot Harbor Road - McDonald Road) 361,978 790,022 - 1,152,000 2028-33-04 CTH W (Main Road - Range Line Road) 147,483 292,517 440,000 2028-33-05 CTH C (Hwy 42/57 - County Line) 790,000 - 790,000 2028-33-06 CTH TT (STH 42/57 - Lake) 885,000 - 885,000 2028-33-07 CTH CC (CTH C - Terminus) 388,500 - 388,500 2028-33-08 CTH S (Wilson Road - Justice Center) 252,000 - 252,000 - - - - 509,460 3,858,490 - 4,367,950 - - - - - - - - - - - - - Tech Services 2028-13-01 USC M5's Server Replacements ("Other" is from IS Equip Replacement Fund) 175,000 175,000 - - - - - - 175,000 175,000 TOTAL - 2028 C.I.P. - - 470,000 509,460 4,093,490 185,000 5,257,950 Table 2 Cost Summary by Funding Source and Year FY 2028 Updated 06-25-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 6.25.26 2028CostSummary 7/15/2026 Page 34 of 39 Eligible for Eligible for Project 2029 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - - 200,000 - 200,000 Airport - - 2027-53-02 Wildlife and Perimeter Security Fence - - 25,000 - 25,000 - - - - 25,000 - 25,000 Highway 2029-33-01 CTH C (Four Corners Road - E Gardner Road) 430,000 - 430,000 2029-33-02 CTH J (CTH O - N Carnot Road) 726,020 - 726,020 2029-33-03 CTH D (CTH C - Misere Road) 430,000 - 430,000 2029-33-04 CTH D (Sand Hill Road - CTH Y) 287,000 - 287,000 2029-33-05 CTH B (Birch Lane - White Cedar) 582,468 831,132 - 1,413,600 2029-33-06 CTH G (CTH B - Bluff Pass) 337,750 - 337,750 2029-33-07 CTH U (County Line - Midway Road) 845,867 - 845,867 - - - - - - - - - 582,468 3,887,769 - 4,470,237 TOTAL - 2029 C.I.P. - - - 582,468 4,112,769 - 4,695,237 Table 3 Cost Summary by Funding Source and Year FY 2029 Updated 06-25-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 6.25.26 2029CostSummary 7/15/2026 Page 35 of 39 Eligible for Eligible for Project 2030 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - - 200,000 - 200,000 Airport 2027-53-02 Wildlife and Perimeter Security Fence 25,000 25,000 - - - - - 25,000 - 25,000 Sheriff 2030-28-01 JC AV Equipment Upgrade (Major Case, Jury Assembly, Multipurpose Room) 87,273 87,273 - - - - - 87,273 - 87,273 Facilities and Parks 2030-37-01 Justice Center Roof Replacement ("Other" is from the Unassigned Fund Balance) 276,469 2,600,000 2,876,469 - - - - - 276,469 2,600,000 2,876,469 911 Dispatch 2030-69-01 Vesta 911 Upgrade ("Other" is from Dispatch 911 Replacement Reserve) 216,784 216,784 - - - - - - 216,784 216,784 Highway 2030-33-01 CTH Y (Partridge Road - W County Line Road) 147,482 523,848 - 671,330 2030-33-02 CTH DK (Junction Road - Belgian Drive) 582,468 459,040 - 1,041,508 2030-33-03 CTH XC (CTH D - CTH H) 538,335 - 538,335 2030-33-04 CTH I (CTH T - STH 57) 362,100 - 362,100 2030-33-05 CTH TT (Lake Forest Park - City Limits) 628,050 - 628,050 2030-33-06 CTH T (STH 57 - CTH V) 1,256,100 - 1,256,100 2030-33-07 - - - - - - - - - - - - - - - - 729,950 3,767,473 - 4,497,423 - - - - - - - Tech Services 2030-13-01 County Board, Chambers, Peninsula Room AV Upgrade ("Other" is from IS Equip Replacement Fund) - - - - 250,000 250,000 2030-13-02 WIFI / Wireless Upgrade ("Other" is from IS Equip Replacement Fund) - - - - 115,000 115,000 - - - - - 365,000 365,000 TOTAL - 2030 C.I.P. - - - 729,950 4,356,215 3,181,784 8,267,949 Table 4 Cost Summary by Funding Source and Year FY 2030 Updated 06-25-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 6.25.26 2030CostSummary 7/15/2026 Page 36 of 39 Eligible for Eligible for Project 2031 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) ("Other" is from Library CIP Reserve $1M + City of Sturgeon Bay $2.2M) Anticipated the City will contribute $2.2M which is 50% 200,000 3,400,000 3,600,000 - - - - - 200,000 3,400,000 3,600,000 Airport 2027-53-02 Wildlife and Perimeter Security Fence ("Other" is CIP carryover from prior year) 2,575,000 25,000 75,000 2,675,000 - - - 2,575,000 - 25,000 75,000 2,675,000 Highway 2031-33-01 CTH B (N Shore Side Circle - Bluff Drive) 361,978 452,022 - 814,000 2031-33-02 CTH E (Heritage Lake Road - CTH A) 556,800 - 556,800 2031-33-03 CTH G (Bluff Pass - East Shore Drive) 196,000 - 196,000 2031-33-04 CTH K (CTH C - CTH N) 625,000 - 625,000 2031-33-05 CTH D (CTH XC - Misere Road) 600,000 - 600,000 2031-33-06 CTH XC (CTH D - CTH H) 600,000 - 600,000 2031-33-07 CTH N (CTH DK - Ledge Road) 209,000 209,000 2031-33-08 CTH N (CTH DK - Chaudiors Dock) 418,000 418,000 2031-33-09 CTH N (Four Corners Road - Sugar Creek Park) 176,700 176,700 - - - - 361,978 3,833,522 - 4,195,500 Tech Services 2031-13-01 Door Control System (FOB) ("Other" is from IS Equip Replacement Fund) - - - - 220,000 220,000 2031-13-02 Firewall Replacement / Upgrade ("Other" is from IS Equip Replacement Fund) 75,000 75,000 - - - - - 295,000 295,000 TOTAL - 2031 C.I.P. - - 2,575,000 361,978 4,058,522 3,770,000 10,765,500 Table 5 Cost Summary by Funding Source and Year FY 2031 Updated 06-25-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 6.25.26 2031CostSummary 7/15/2026 Page 37 of 39 SUMMARY 2027 2028 2029 2030 2031 TOTALS Airport 4,022,324 515,000 25,000 25,000 2,675,000 7,262,324 Facilities & Parks - - - 2,876,469 - 2,876,469 Highway 4,365,947 4,367,950 4,470,237 4,497,423 4,195,500 21,897,057 911 Dispatch 216,784 216,784 Sheriff - 87,273 87,273 Emergency Services 2,300,000 - - 2,300,000 Museum 4,959,851 - - - - 4,959,851 Library 200,000 200,000 200,000 200,000 3,600,000 4,400,000 Emergency Mgmt - Technology Services 31,857,295 175,000 - 365,000 295,000 32,692,295 Land Use Services - Court Systems - - Administration 150,000 150,000 TOTALS 47,855,417 5,257,950 4,695,237 8,267,949 10,765,500 76,842,053 Updated 06-25-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 6.25.26 Total SUMMARY by Dept 7/15/2026 Page 38 of 39 (For Information only) Department Project Initial Project Year Carryover / Reserve Balance Total Estimated Expenditure 2027 2028 2029 2030 2031 Airport Hangar #72 Bi-Fold Door Replacement 2027 - 115,000 115,000 Airport Snow Removal Equipment Building 2021 795,324 2,150,324 2,150,324 Airport Taxiway 1, 2, & 3 2022 287,000 1,722,000 1,722,000 Airport Wildlife Perimeter Fencing 2022 75,000 2,775,000 25,000 25,000 25,000 25,000 2,675,000 Airport Airport Master Plan 2026 10,000 500,000 10,000 490,000 Highway County Road Construction 2026 - 21,897,057 4,365,947 4,367,950 4,470,237 4,497,423 4,195,500 Emergency Services Egg Harbor/Jacksonport Ambulance Station 2024 1,400,000 2,300,000 2,300,000 Administration Government Center Building Security 2027 - 150,000 150,000 Library Library-St. Bay branch (split 50/50 with City) 2025 1,200,000 4,400,000 200,000 200,000 200,000 200,000 3,600,000 Museum Museum & Archives 2023 4,959,851 4,959,851 4,959,851 Facilities and Parks JC - Roof Replacement 2030 2,600,000 2,876,469 2,876,469 - Tech Services Public Safety Radio System Upgrade 2025 18,696,229 31,387,295 31,387,295 Tech Services Core Switch Replacements 2027 255,000 255,000 255,000 Tech Services Phone System Replacement/Upgrade 2027 215,000 215,000 215,000 Tech Services USC M5's Server Replacements 2028 175,000 175,000 175,000 Tech Services County Board, Chambers, Peninsula Room AV Upgrade 2030 250,000 250,000 250,000 Tech Services WIFI/Wireless Upgrade 2030 115,000 115,000 115,000 Tech Services Door Control System (FOB) 2031 220,000 220,000 220,000 Tech Services Firewall Replacement/Upgrade 2031 75,000 75,000 75,000 Sheriff JC AV Equipment Upgrade (Major Case, Jury Assembly, Multipurpose Room) 2030 - 87,273 87,273 911 Dispatch Vesta 911 Upgrade 216,784 216,784 216,784 - - - - - - TOTAL EXPENDITURES 31,545,188 76,842,053 47,855,417 5,257,950 4,695,237 8,267,949 10,765,500 FUNDING SUMMARY: Federal Aids 5,835,000 2,790,000 470,000 2,575,000 State Aids 2,766,324 582,468 509,460 582,468 729,950 361,978 Long-Term Financing (15-25 years) 12,691,066 12,691,066 Short-Term Financing (60 days) - Tax Levy 21,804,475 5,183,479 4,093,490 4,112,769 4,356,215 4,058,522 Prior Carryover / Reserves 31,545,188 26,608,404 185,000 3,181,784 1,570,000 Unassigned Fund Balance - Other - City of Sturgeon Bay (Library) 2,200,000 2,200,000 TOTAL FUNDING 76,842,053 47,855,417 5,257,950 4,695,237 8,267,949 10,765,500 Capital Project Cost Summary by Year Updated 06-25-26 Final year of expenditure includes the reserve amount. M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 DOOR COUNTY CIP Cost Summary by Year-updated 6.25.26 7/15/2026 Page 39 of 39