Town Board Meeting — Agenda packet

County Board Update- Townof Sturgeon Bay Board Meeting HughZettel, District 14 District14@co.door.wi.us Summary of February 24, 2026 County Board Meeting Public Comment • None provided Special Reports • Discussion by Aaron Leclairon proposed Central EMS location Resolutions (All Unanimous 18Yes,0No, 1Absent,2-Vacant) orVoiceVote, except where noted} • 2026-05Approval of Donationtothe Door CountyTransportation Department • 2026-06Approval of Donationtothe Aging and Disability Resource Center • 2026-07 Authorizing Staff to Identify and Negotiatethe Purchase of Real Estateforthe Proposed Middle Emergency ServicesStation • 2026-08 Support Wisconsin Establishing a Membership withthe Multi-State InformationSharing and Analysis Center (MS-ISAC} • 2026-09 Schauer Road.Redesignand Reconstruction Project -Transfer of Non-Budgeted Funds • 17Yes, 1No, 1Absent, 2-Vacant Ordinances (All Unanimous 18Yes, 0No, 1Absent 2-Vacant) orVoiceVote, except where noted} • Report-Text Amendment tothe Door CountyComprehensive Zoning Ordinance • 2026-02Amendment tothe Text of the Door CountyComprehensiveZoning Ordinance o Amendedto remove changes to Section 5.10 Committee Reports • Highlightsof Wisconsin CountiesAssociationConference, February 9, 2026 ~ $2.5M budget surplus and providing propertytax relief o Data Centers Next Meeting: March24, 2026, 9AM 9- March-2026 HughZettel, District 14 1 3/8/26 Jeff Feuerstein Town of Sturgeon Bay Board and officers TSB BB Committee, Hugh Zettel, Jessica Hatch Update at 3/9/26 Town Meeting. 1. Committee meetings. a. No committee meeting since last report b. A virtual meeting will be held Friday 3/13from 1300-1400 to discuss/confirm some service locations ATT has questions with. Some members will meet in person. Jeff to confirm location and forward to Michelle for posting 2. Update from ATT a. No new updates b. Completion of areas by end of March seems aggressive. Have requested updated timing c. Discussing plans for payment. With difficulty in scheduling ATT is suggesting 90 day terms after invoicing 3. Summary and action items a. Nothing to report b. Questions? c. Comments? Date: From: To: CC: Subject: OrdinancetoAdopttheWisconsinMunicipalRecords Schedule STATE OF WISCONSIN Town of Sturgeon Bay, Door County SECTION 1- TITLE AND PURPOSE This ordinance is entitled the Town of Sturgeon Bay Ordinanceto Adopt the Wisconsin Municipal Records Schedule. Thepurpose of this ordinanceistoprovidethe legal custodian(s) ofpublic recordsin thepossession of theTown of Sturgeon Bay withtheauthoritytoretain and destroy those records. SECTION II: AUTHORITY The Town Board of the Town of Sturgeon Bay, County, Wisconsin,hasthe specific authority under ss. 60.83 and ss. 19.21(4), Wis. Stats., to adopt anordinance to address themanagement and destruction ofpublic records. SECTION III: ADOPTION OF WISCONSINMUNICIPALRECORDS SCHEDULE The Wisconsin Municipal Records Schedule, as approved by thePublicRecords Board on August 27, 2018, attached hereto and incorporatedherein byreference,ishereby adopted bythe Town Board ofthe Town of Sturgeon Bay, astheTown's officialrecordretention schedule. SECTION IV:NOTIFICATION TOWISCONSIN STATE HISTORICAL SOCIETY When arecord hasmet thetermsoftheretention period,therecord maybe destroyedbythe legal custodian of the record,provided the custodian hascomplied withthenotification requirement set forth ins. 19.21(4), Wis. Stats.,tothe Wisconsin StateHistorical Society. SECTION V: CONFLICT Inthe event of any conflict betweenthetermsofthis ordinanceand anyapplicable state statute, the applicable state statute shall control. SECTION VII: REVOCATION OF PRECEDING ORDINANCE This ordinanceherebyrevokes and supersedes anyprior resolutionsor ordinancesadopted bythe town board relatingto theretention and/or destruction ofpublic recordsof theTown of Sturgeon Bay. SECTION VIII: EFFECTIVE DATE Thisordinance shallbecome effectiveupon itspublication and/orpostinginthemanner set forth in s. 60.80, Wis. Stats. Adoptedthis 9~day of March, 2026, By the Town Board ofthe Town of Sturgeon Bay, Door County: Chair- Skipp Robertson Attest: Michelle Stemard, Clerk 1/29/26, 1:51 PM SD Referendum Poster no background.jpg SouthernDoor Schools: A CriticalVote for Our FutureL D1 S April 7,2026 IOperational Referendum A choice about stability,programs,and long-term planning. Lagging State Funding No GeneralAid Increase Unfunded SpecialEducationGaps Shrinking State Share - - - - - - Source: Wisconsin Association ofSchool Boards= = = = = = = = = = = =- (~-~:~ ~-~ o~·~ ~-~ ---g~ -r ~ ~jl- o_u_r_F_u_tu_r_e_:--- - - If the Referendum DOES NOT PASS (ID$1.67 million deficit persists (IDSalary freeze for all employees ®16 teacher & staff outs (IDReduced programs &options If the Referendum PAS SES ~ Closes $1.67 million deficit ~ Sustain valuable programs and improve operations ~ Retain and attract staff with competitivecompensationpackages $3.15M ANNUAL FOR 3YEARS acilities) ref ~ that. orts.priorities ~~ ident nunity survey ~ ~ 920-825-7311 Contact: superintendent Kevin Krutzik kkrutzik@sdsdk12.wi.us www .southerndoor.k12.wi.us/operational_referendum_information https://mail.google.com/mail/u/0/#inbox/FMfcgzQfBZIRrhhbjWqjjdQNPfbzVJNq?projector=1&messagePartld=0.1 1/1 Southern Door County School District Operational Referendum Considerations and Background Information The Southern Door County School District is at a critical decision point that will determine the long-term sustainability of the programs our community values. Our current $975,000 operational referendum expires at the end of the 2025-2026 school year,creating an immediate funding shortage. In response, the Board of Education and Administrative team have developed a plan rooted in our mission and guided by community feedback from the Strategic Priorities Survey (October 2025). Our goal is simple: to ensure Southern Door continues to provide high-quality education in the most cost-effective, responsible way. To clearly communicate both the challenges and the path forward, our plan is organized into four key "Pillars": Pillar 1: District Points of Pride Pillar 2: Cost-Saving Measures Already Implemented Pillar 3: Operational Referendum Investments and Programming Pillar 4: Administrative Reductions if Referendum Does Not Happen or Does Not Pass Pillar 1: District Points of Pride We are proud of the strong academic, arts, and extracurricular achievements that define Southern Door and reflect our community's values. These accomplishments represent the high-quality student experience we aim to maintain: • Exceeding Expectations on District DPI Report Card and a 97% graduation rate over the last five years • Rigorous academic offerings, including Advanced Placement (AP) courses, Dual-Enrollment (college) courses, and 4K- 12 STEAM (Science, Technology, Engineering, Art, Math) courses • Strong student involvement in athletics, fine arts, and Youth Apprenticeship programs • Full-day 4K and before/after-school childcare • Tax mill rate decrease for six consecutive years Pillar 2: Cost-Saving MeasuresAlready Implemented Over the last several years, the district made significant reductions to operate more efficiently, including: • Staff reductions (24 employees over the last six years), in the areas of information technology (IT), reading intervention, nursing, teaching, maintenance/transportation, paraprofessional (associate) support, and administration. Some additional examples are: o Combined Elementary and Middle School Principal positions into one position o Delayed hiring for key roles • Delayed technology,textbook, facility/maintenance equipment, and bus purchases • Reduced offerings in the following: field trips, academic courses, athletic/extracurriculars, and student services • Increased class sizes and/or reduced class sections along with lowered budgets for classroom supplies and routine facility maintenance December 18, 2025 Pillar 3: Operational Referendum Investmentsand Programming The administration recommends the board pursue a three-year, $3,150,000 annual operational referendum for the April 7, 2026 ballot. Due to effective debt management, this plan is expected to keep the mill rate steady at an estimated $6.99.The referendum is essential for long-term financial stability and directly supports the priorities identified through survey feedback from students, employees, parents, and community members: safety, responsible financial management, staffing, facilities, and student achievement. SchoolYear Existing Referendum New Sample Referendum Estimated Tax Mill Rate* 2028-29 $0 $3,150,000 $6.99 2027-28 $0 $3,150,000 $6.99 2026-27 $0 $3,150,000 $6.99 2025-26 $975,000 $6.99 2024-25 $975,000 $7.53 2023-24 $975,000 $8.53 2022-23 $975,000 $8.70 2021-22 $975,000 $8.71 2020-21 $975,000 $8.78 *assumes 3.5% equalizedproperty valuegrowth Top 5 Recommended Strategic PriorityAreas Item/Program Approximate Dollar (fromStrategic Priorities Survey) Allocations Safety & Security •Upgrades to doors, cameras, and security/alarm $90,000 systems •Continued investment to maintain secure facilities Enrollment, Operations & •Increase fund balance to limit short-term $190,000 Financial Responsibility borrowing •Support rising utility and insurance costs •Plan for transportation purchases (bus/van replacement) •Maintain essential staffing and operations Staff Recruitment & Retention •Increase salaries and analyze full compensation $855,000 packages for all employee groups to be more competitive with area districts Facilities Maintenance •Right-size custodial/maintenance positions $27,000 •Address annual repairs and replacements •Complete necessary plumbing and water main/line updates across campus December 18,2025 Student Achievement & •Increase budget for curriculumteacher $315,000 District Report Card professional learning Outcomes •Increase intervention positionsto meet state-required mandates and improve student outcomes •Increase classroombudgetstosupport student academic achievement •Right-sizetechnical, support,and special education positionsto carryout services relatedto student needs Recommended Total Operational ReferendumAllocations $1,477,000 Projected Structural Deficit $1,673,000 (Current Operational Referendum $975,000 +2025-26 Approved Budget Deficit $519,000 +2026-27 Projected Cost Increases $179,000) Total Operational ReferendumAmount $3,150,000 Pillar 4: Administrative Recommendations if Referendum Does Not Happen or Does Not Pass Without the referendum, the district willface asignificant budget deficit requiring deep cuts that will directly impact students and allemployeegroups.This may include reducing electives and extracurricular opportunities, and cutting employee positions - leading to larger class sizes, program reductions, andfewer learning opportunitiesfor students. This is not a long-term plan, but recommendations forthe 2026-27 school year based on an analysis of the Strategic Priorities Survey results. Recommended Areas of Reduction Item/Program Approximate Dollar Reductions Employee Reductions •Salary/pay freezefor all employees $1,212,000 •Reduce 6coresubject areateachers •Reduce elective programs and 4teachers •Reduce 6associates district-wide •Reduce custodial/maintenanceemployee hours Compensation Reductions •Health insurance plan changes $310,000 •Reduce extra pay assignmentsfor staff Program Reductions •Reduce paid co-curricular positions/activities $61,000 •Reduce athletic offerings (teams) and coach assignments •Limit travelfor away co-curricular events •Delay replacement of athletic equipment/uniforms Technology Reductions •Delay replacement of student devices, computers, $50,000 and related infrastructure Curriculum/Resource •Reduce learning resources and materials for $40,000 Reductions students and teachers Total Recommended Reductions Needed if Referendum Does Not Pass $1,673,000 (Reductions for 2026-2027 School Year) December 18, 2025 December 18,2025 Southern Door County School District Operational Referendum {April 7, 2026) Frequently Asked Questions {FAQ) Introduction ENGAGE - EMPOWER - EXCEL The Southern Door County School District isproud of our students, our staff,and thevibrant community we serve.We are committed toproviding ahigh-quality education that prepares every student for life after graduation. Werecognize that educating our youth is a significant investment of public resources.Wetake our fiscal responsibility seriously andunderstand that any request for additional fundingrequires clearjustification and community trust. Toremain transparent about our district's needsandtheupcoming vote,wehave compiled thisFAQbased directly on questions from community members. • AHistory of Partnership:Community support through operational referendain 2014, 2018, 2020, and 2022 hasbeen the backbone of our educational programming. • Ongoing Transparency:Weprovide updates vianewsletters, town hall meetings, social media, and local media partnerships to ensure you havethe facts. • Fiscal Accountability:Every dollar is managed withthe goal of delivering exceptional valueto students, families, andtaxpayersalike. FrequentlyAsked Questions regarding the Operational Referendum (last updated2/19/26) The following questionshavebeen raised during recent discussionsof an operationalreferendum in the Southern Door County School District. Wewill continue to answer questions asthey comeup,updatethis document, andpost theupdated document to our website. If you have specific questionsthat arenot answered in this document,please use this Google Form to share your questions or concerns about thereferendum. You may also contact Superintendent Kevin Krutzik atkkrutzik@sdsd.k12.wi.us or callhim at 920-825-7311. Thankyou for taking sometime tobe informed on this important topic. 1. When will the election be held? The Southern Door County School District Board of Education voted on January 19, 2026 to provide our taxpayers an opportunity to have their voices heard on Tuesday, April 7, 2026 through an operational referendum to exceedthe revenue limit. 2.Why does the School District need to goto referendum? The School Board decided to proceed with an updated operational referendum since the current 3-year referendum expires at the end of the 2025-26 schoolyear. The fundsprovided by areferendum are critical so the district can continue to maintain the educational programs we currently offer to the students and families of our community. We have cut a variety of positions over the years and have made changes to save the district and taxpayers money related to staff compensation and benefits, but we can no longer sustain our current programs within the revenue limit imposedby the State. We still need an operational referendum to cover the gap between what the revenue limit formula (implemented in 1993) would allow and what our community hascometo expect from us. This referendum allows us the resources we need to provide quality educational programs, including the competitive compensation for staffmemberswho areneeded to workwith our students. 3. How does Wisconsin's school funding system affect local districts, and why do some districts need to seek operational referendums? In Wisconsin, state school funding has not kept pace with rising costs. For years, revenue limits were largely flat while expenses such as utilities, insurance, transportation, and classroom supplies continued to increase.When funding staysthe samebut costsgo up, districts are left with agrowing gap. Recent state budget decisions have added to this pressure. In the 2025-27 state budget, districts were allowed to increase their revenue limitsby $325 per student,but the statedid not provide additional general school aid to fund that increase.As aresult, districtswerepermitted to spend morebut were expected to raise most or all of that funding locally through property taxes. At the same time, districts are required toprovide essential services---especially special education- thatare only partially funded by the state and federal government. Theremaining costsmust come fromthe district's general operatingbudget,reducing funding available for all students. Because school districts cannot raise revenue on their own, an operational referendum becomes the only legal way to maintain current programs and services.This iswhy nearly 90% of Wisconsin school districts have relied on operational referendums to support basic operations. This trend reflects the structure of the state funding system- not localmismanagement. 4. How much money wouldthe referendum be for? The referendum would be a non-recurring revenue limit override to be used for educational programming for three years. The amount would be $3.15 million each year for the next three school years: 2026-2027, 2027-2028, and 2028-2029. 5. If the referendum passes, what will the additional money be used for? Unlike a capital referendum used for construction or remodeling,thisreferendum is strictly for day-to-day operational expenses. The referendum is essential for long-term financial stability and directly supports the priorities identified through a survey conducted in the Fall of 2025 providing feedback from students, employees, parents, and community members: safety,responsible financialmanagement, staffing, facilities, and student achievement. Top 5 Strategic PriorityAreas Item/Program (from StrategicPriorities Survey) Safety& Security •Upgradestodoors,cameras,andsecurity/alarmsystems •Continuedinvestmenttomaintainsecurefacilities Enrollment,Operations& •Increase fundbalancetolimit short-termborrowing FinancialResponsibility •Supportrisingutilityandinsurancecosts •Planfortransportationpurchases(bus/vanreplacement) •Maintainessentialstaffingandoperations StaffRecruitment& •Increasesalariesandanalyzefullcompensationpackagesforallemployee Retention groupstobemorecompetitivewithareadistricts Facilities Maintenance •Right-size custodial/maintenancepositions •Address annualrepairs andreplacements •Completenecessaryplumbing andwater main/lineupdates across campus Student Achievement & •Increasebudget for curriculum teacher professional learning District Report Card •Increase intervention positions tomeet state-required mandates and improve Outcomes student outcomes •Increase classroom budgetsto support student academic achievement •Right-sizetechnical, support,and special education positionsto carry out servicesrelated to student needs 6.If the referendum doesn't pass, what will happen? If the operational referendum does not pass on April 7, 2026, the Board of Education and Administration will be forced to address a significant budget deficit through deep and immediate cuts. These actions would directly impact students and all employee groups and could include reducing or eliminating programs and departments, cutting electives and extracurriculars, increasing class sizes, and reducing staff. Such reductions would likely accelerate studentsconsidering enrolling in neighboring districtsthrough open enrollment, further worsening the district's financialposition. For this reason, the Board and Administration do not view additional reductions or short-term measures, such asusing fundbalance, as aviable or sustainable solution.Theserecommendationsreflect an analysis of the Strategic Priorities Survey and apply to the 2026-27 school year. This is NOT a long-term plan or solution. Areas of Reduction Item/Program EmployeeReductions ~Salary/pay freezefor allemployees •Reduce 6core subject area teachers •Reduce electiveprograms and 4 teachers •Reduce 6associates district-wide •Reduce custodial/maintenance employee hours Compensation Reductions •Health insuranceplan changes •Reduce extra pay assignments for staff Program Reductions •Reducepaid co-curricular positions/activities •Reduce athletic offerings (teams) and coach assignments •Limit travel for away co-curricular events •Delayreplacement of athletic equipment/uniforms Technology Reductions •Delayreplacement of student devices, computers, andrelated infrastructure Curriculum/Resource •Reduce learning resources andmaterials for students and teachers Reductions 7. If this operational referendum does not pass, can the District "revise"the amount and ask for less in asubsequent vote? Yes, the Board of Education has the authority to adjust the requested amount for any future referendum. However,thereare significant timing andbudgetary constraintsto consider: • Statutory Limits on Elections: Under Wisconsin State Statute, a school district is limited to holding no more than two referendum votes in asingle calendaryear. • The Waiting Period: Because our upcoming vote counts as one of these two opportunities, the District would be unable to return to voters with a revised proposal until the next regularly scheduled election- which, in this cycle,would be November of 2026. • Immediate Budgetary Impact: Because the District should approve a balanced budget before the November election occurs, a "No" vote in the spring means theDistrict cannot count on those funds for the upcoming school year. The Bottom Line: While a revised amount could be presented in the future, it would not provide funding in time to bridge the current budget gap. Consequently, the reductions identified in Question 6 above- which include significant cuts to staffing, programs, and services- would need to be implemented for the start of the 2026-27 school year to ensurethe District remains fiscally solvent. 8.Why does the referendum increase from the current 3-year referendum at $975,000 peryear to $3.15 million per year for the operational referendum on April 7, 2026? The funding amount is increasing because the current referendum does not keep pace with the district's ongoing operating costs. While the 2022 referendum helped stabilize the budget, it was not large enough to cover year-to-year cost increases such as staff salaries, benefits, and other basic operating expenses needed to maintain current programs and services. The District uses amulti-year budget forecast that factorsin state funding,projectedproperty value changes, local revenue trends, and expected cost increases. We take a conservative approach when making these projections, including modest assumptions about future property value growth. Based on this analysis, the District's projected funding gap has grown, resulting in the need to increase the referendum amount from $975,000 to $3,150,000 to sustain current operations. 9. How much will it cost me as ahomeownerin each of the three school years? The Southern Door School District includes nine municipalities, each with different assessment cycles. Because local assessed values vary,the staterequires districtsto use Equalized Value (Fair Market Value) to calculate tax rates. This ensures taxes are distributed fairly across allmunicipalities. Since property values can change each year, it's difficult to predict the exact dollar impact on an individual tax bill. Therefore, the District communicates impact using the mill rate, which is the cost per $1,000 of a home'sFair Market Value. The proposed referendum is structured to hold the school mill rate steady at $6.99 per $1,000 of Equalized Value for all three years (at the current 2025-26 level). This provides stability and avoids unexpected increases from the referendum itself. Actual tax bills may still vary based on changes in property values or future state funding decisions,but the District'splan is designed tomaintain aconsistent school tax rateover thethree-year period. Using the tablebelow,here'show the school tax ratemay apply to asample home. Home Value Tax Tax Mill Rate Year Mill Rate (Equalized/Fair Market) SchoolTax $Change %Change $Change 2025 $6.99 $300,000 $2,097.00 2026 $6.99 $309,000** $2,159.91 $62.91 3.0% $0 2027 $6.99 $318,270** $2,224.71 $64.80 3.0% $0 2028 $6.99 $327,818** $2,291.45 $66.74 3.0% $0 **HomeValue (Equalized/Fair Market)assumesayearly 3% increase- determined bythe State ofWisconsin 10. My school property taxes went up recently;does this mean the district has more money to spend? It's a common and understandable frustration:when your property taxbill goes up, it can feel likethe school district is getting "extra" money.In Wisconsin,that is often not the case. The state sets astrictlimit on howmuch totalrevenue aschool district is allowed to collect. When the State of Wisconsin reduces its share of general school aid (equalization aid), the difference must be made up through local property taxes. When this happens, the district's overall funding may change slightly from year to year, but it is still constrained by the state-set limit. What often changes most iswho pays,not how much the district is allowed to receive. In these situations, ahigher localtax bill usually reflectsashiftin funding responsibility from the stateto local taxpayers,not a decision by the district to expandprograms or add staff. An operational referendum is the only way for the community to raise that state-imposed limit so the district cankeep pace with real-world costs---costs thecurrent funding system doesnot fully account for. It should also be noted that growth in private school vouchers- publicly funded private school enrollment- also contributed to the property tax increase on bills statewide. The impact of these voucher programs on property taxes grew by 15% thisyear,addingnearly $47million to statewideproperty taxes. 11. Would the new operational referendum make SouthernDoor one of the highest-spending districts per student? No.This claim isbased on confusion about how school spending is measured. • The most common measure looksonly at classroom-related costs (not building debt or food service). • Using that measure, Southern Door spends about $14,830 per student,which is not among the highest in the state. • The higher "all-in" number (about $19,500 per student) encompasses everything,including debt payments frompreviousbuildingprojects,remodeling, etc. • Southern Doorreceives very little state aid, so local taxpayers pay nearly 90%of district costs. • The district hasbeen paying off debt early, saving taxpayers over $2 million over the last 4years alone. • Those debt payments are ending, and the operational referendum ismeant to replace those costs- not add to them. • As aresult, overall spending per student and the tax rate (mill rate) are expected to stay about the same if thereferendumpasses. 12.Is the newindoor turf facility the reason the district is asking for ahigher operational referendum? No. The need for an operational referendum is not driven by the indoor turf facility. Operational referendums fund day-to-day district expenses such as staffing, student programming, transportation, utilities across all buildings, and maintaining educational services. The indoor turf space is only one small part of overall district operations and wasnot the cause of the increased fundingneed. The indoor turf facility isused extensively during the school dayby students and staffforphysical education classes, extracurricular activities, wellness programming, and other school-related purposes. Outside of the school day, the space is rented to non-school organizations for a fee, and Talon Community Fitness Center memberships also provide access. Revenue from these rentals and memberships is applied directly to the facility's routine operating expenses, such as heat and lighting (the facility is not air conditioned). These funding sources help offset the day-to-day costs of operating the turf space and reduce its impact on the district's generalbudget. 13. How do school vouchers play into the funding issue? How much money from the SD budget is going to vouchersfor private schools? School vouchers make school funding more complicated. When students use taxpayer-funded vouchers to attend private schools, the public school district loses part of its funding for those students-e venthough the district still hasto cover most of its ongoing costs liketransportation, staffing, andbuilding operations. Over the past three years, vouchers have reduced the district's funding, but the district is not told how many students this involves or which private schools they attend. The only information received is the financial amount which was deducted. • 2025: $138,069 • 2024: $106,371 • 2023: $63,639 We then get an increase to our revenue limit for the same dollar amount, which allowsthe District tobring in more revenue to offset the decrease in aid; however it does not return aid dollar for dollar so it can negatively impact the tax levy. 14.What is the dollar amount of state funding that has declined from 2019 until now? While it may seem like state fundinghasgonedown since 2019, the actual dollar amount of state aid has not decreased. Instead, what has changed ishow much of thetotal school budget ispaidby the stateversushow much ispaid by localtaxpayers. In 2019, 11% of the district's revenue limit was funded by state aid; it then climbed to 18% threeyearsago. In 2025, thatpercentage isprojected tobejust 10%- meaning 90% willbe fundedby localproperty taxes. This does not necessarily mean the state is sending less money overall. The percentagehas shifted because of two main factors: • Student enrollment • Localproperty values Both of these factors impact how much aid the state provides. To fully understand the funding trend, we need to consider how enrollment and property values have changed over time. Here's a quick look at how the balance has shifted: 2019 2020 2021 2022 2023 2024 2025 state aid 11% 12% 16% 18% 16% 13% 10% tax levy 89% 88% 84% 82% 84% 87% 90% 100% 100% 100% 100% 100% 100% 100% 15. How/why does open enrollment cost the district money? Open enrollment can cost an individual public school district money,primarily due to the loss of per-pupil state aid when a student leaves the district to attend school elsewhere. When a student open enrolls out of their resident district to attend another district, a set amount of state aid is transferred from the resident district to the receiving district. This means the resident district loses that amount of funding per student, even though many fixed costs (facilities, staff,utilities, etc.) remain the same.Thetotal operational costsdo not decrease in proportion to thenumber of studentswho leave. The following table outlines Open Enrollment In (students transferring into Southern Door from other school districts) and Open Enrollment Out (studentstransferring out of Southern Door and into other school districts) and the associated dollar amounts: 2020-21 2021-22 2022-23 2023-24 2024-25 Open Enrollment $1,020,190 $908,858 $939,221 $1,023,265 $1,132,901 In (Dollars) Open Enrollment $1,429,319 $1,331,080 $1,310,069 $1,380,013 $1,498,233 Out (Dollars) Net Dollar -$409,129 -$422,222 -$370,848 -$356,748 -$365,332 Amount Open Enrollment 125 111 106 114 120 In (Students) Open Enrollment 163 164 149 149 160 Out (Students) Net Students -38 -53 -43 -33 -40 16.What isthe difference between a recurring and non-recurring referendum? School districts can ask for two different types of operational referendums: recurring and non-recurring. The Southern Door County School District referendum wouldbenon-recurring. A recurring referendum means a school district will continue to get the amount of money each year indefinitely. When a school district passes a recurring referendum for $1,000,000, the district's revenue limit willbe raisedby $1,000,000 on a continualbasis. A non-recurring referendum means a school district only gets the money for the time period for which it is requested. If a school district passes a 3-year non-recurring referendum for $4 million per year, the district's revenue limit will be increased by $4 million for each of the three years.At the end of thethree years, the school district's revenue limit goes back to the revenue limit set by the state, unless another referendum ispassed. 17.How is the Southern Door County School Districtperforming academically? DPIproduces an annual report card thatrates schools and districtsaccording to a set of criteria developed by the state to produce common indicators for all Wisconsin public school districts. The state accountability report cards summarize student performance and engagement for each school and the district overall. SouthernDoor County School District - DPI Report Card StateRating/Overall Scores State Rating 2024-25 2023-24 2022-23 2021-22 2020-21 District: ExceedsExpectations 75.4 72.6 75.5 72.6 71.5 Elementary: ExceedsExpectations 81.6 78.3 77.6 75.6 78.0 Middle: Exceeds Expectations 80.2 77.3 82.6 78.6 76.4 High School: Meets Expectations 68.3 65.1 65.4 61.7 60.4 18. Why didn't the last referendum fix the problem? The operational referendum approved by voters in 2022 helped the district, but it was never enough to fully meet ongoing needs. At the time, the Board was also asking voters to support a capital referendum and wanted to limit the overall impact on taxpayers. Since then, costshave continuedto rise sharply,while state funding hasnot increased to keep pace.As aresult, stateaid and localrevenues fall short each year of what it coststo maintain our current programs, and there isno additional funding for emerging needs. The 2022 referendum was approved as a non-recurring measure and will expire in June 2026. Without meaningful increases in state support, the District must return to votersto sustain current programming and address growing needs. School districts have very limited ways to increase revenue-e ither by enrolling more students or by asking votersto approve an operational referendum. 19.What hasthe school district done to save money and livewithin their means? The school district has been a conservative spending school district for many years. Even beforerevenue limits were put into place back in 1994, our district was a low spending district. As aresult, our district's revenuewaslower than many other school districts atthe timerevenue limitswereput intoplace. The Southern Door County School District hasbeenmaking reductions tobalancethebudget for anumber of years. Over the last several years, the district made significant reductions to operate more efficiently, including: • Staff reductions (24 employees over the last six years), in the areasof information technology (IT), reading intervention, nursing, teaching, maintenance/transportation, paraprofessional (associate) support, and administration. Some additional examples are: o Combined Elementary and Middle School Principalpositions into oneposition o Delayed hiring for key roles • Delayed technology,textbook, facility/maintenance equipment, andbuspurchases • Reduced offerings in the following: field trips, academic courses, athletic/extracurriculars, and student services • Increased class sizes and/or reduced class sections along with lowered budgets for classroom supplies and routine facility maintenance 20.Has the mill rate in Southern Door increased or decreased in recent years and how does the current mill rate compare to neighboring districts? Due to effective debt management,thenew operational referendum is expected tokeep themillrate steady at an estimated $6.99. The following table displaysahistorical look at themillrate(tax rateper $1,000 of property value) in Southern Door. School Year Existing New Proposed Estimated Tax Mill Referendum Referendum Rate* 2028-29 $0 $3,150,000 $6.99 2027-28 $0 $3,150,000 $6.99 2026-27 $0 $3,150,000 $6.99 2025-26 $975,000 $6.99 2024-25 $975,000 $7.53 2023-24 $975,000 $8.53 2022-23 $975,000 $8.70 2021-22 $975,000 $8.71 2020-21 $975,000 $8.78 *assumes 3.5% equalizedpropertyvaluegrowth In addition,the following table compares current mill (tax) rates acrossneighboring school districts. (NOTE: the statewide average for mill (tax)ratewas $7.09 in the2024-25 school year): District Mill (Tax) Rate Gibraltar $2.31 Sevastopol $3.95 Washington Island $3.03 Algoma $5.98 Denmark $6.39 Luxemburg-Casco $6.62 Ashwaubenon $6.68 SouthernDoor $6.99 Sturgeon Bay $7.19 Green Bay $7.41 Kewaunee $7.56 Howard-Suamico $7.69 NOTE: The mill rate (tax rate) is determined by land value. The more land value a district hasthe lower the tax mill rate will be because the district has more value covering the expenses of the school district paid through property taxes. See question #26 for more information. 21. How does SouthernDoor compare to other school districtsinterms of perpupil spending, operational referendums, etc. Themost recently obtained data showsthe following for area school districts: Category Southern Algoma Denmark Gibraltar Kewaunee Door Students 1,001 623 1,620 533 866 DPI Report 75.4 64.3 76.1 84.7 67.6 CardScore (District) Current $975,000 $0 $925,000 $7,075,000 $0 Operational Referendum Spending Per $17,709 $15,609 $13,658 $29,724 $16,176 Student ('23-'24) Teacher Entry: $44,508 Entry:$44,000 Entry:$43,750 Entry:$51,500 Entry:$45,000 Salary Mid: $56,208 Mid: $61,000 Mid: $74,936 Range Top:$67,208 Top: $78,000 Top: $82,000 Top: $102,335 Top:$74,600 Para/ Entry:$16.19 Entry:$15.00 Entry:$18.41 Entry:$25.90 Entry: $16.10 Associate Top: $19.79 Top: $23.68 Top: $19.22 Top:$27.52 Top: $25.69 Pay Range Category Southern Luxemburg- Sevastopol Sturgeon Bay Washington Door Casco Island Students 1,001 2,021 591 1,065 56 DPI Report 75.4 78.9 83.9 83.2 83.5 CardScore (District) Current $975,000 $1,800,000 $4,250,000 $3,500,000 $995,000 Operational Referendum Spending Per $17,709 $15,346 $24,000 $17,899 $32,467 Student ('23-'24) Teacher Entry: $44,508 Entry:$45,921 Entry:$48,144 Entry:$43,472 Entry: $43,500 Salary Mid: $56,208 Mid: $56,101 Mid: $64,488 Mid: $62,841 Range Top:$67,208 Top: $74,653 Top: $81,693 Top: $75,121 Top: $57,881 (Based on licensure&years of experience) Para/ Entry:$16.19 Entry:$18.15 Entry:$17.98 Entry:$16.60 $17.00 Associate Top:$19.79 Top: $21.65 Top: $27.49 Top:$18.68 Pay Range 22. Have other school districts been going to referendum? Yes. In April 2026, 62 school districts across Wisconsin willbe asking their communities to consider an operational referendum, similar to Southern Door. In April 2025, there were a total of 94 referendum questions from 86 districts on theballot -57 of those were for a non-recurring operational referendum, like the one Southern Door is currently pursuing, and 60% of those passed. Today, there are 374 Districts in the State of Wisconsin with an operating referendum, or 89% of all Wisconsin public school districts. Currently,all five school districtsin Door County havean operational referendum. Source:PMA Securities,LLC 23. Why can't the school district use its fund balanceto make up the deficit? A common misconception is that fundbalance is a long-term savings account that canbeused to cover ongoingbudget shortfalls. In reality,fundbalance is apoint-in-time snapshot of the District's finances on June 30 and changes daily asrevenues arereceived andbills arepaid. Southern Door is a low-aided district, with nearly 90% of its funding coming from local property taxes. Those tax payments are received only three times a year- in January, February, and August. After the August payment, the District receives no major revenue until state aid is paid in early December. To meet payroll andpaybills during this gap,the District must maintain adequate fundbalance. In recent years, the District has relied on short-term borrowing to manage this cash-flow gap, costing taxpayers more than $30,000 per year in interest. Using fund balance to cover ongoing operating deficits would quickly eliminate this cushion. At the current rate, fund balance wouldbe depleted beforethe end of the second year of theproposed three-year referendum. Once the fund balance is exhausted, the District would be forced into long-term borrowing, costing hundreds of thousands of dollars annually and requiring deeper cutsto staffandprograms. This approach is absolutely not sustainable or fiscally responsible. The proposed referendum allows the District to stabilize its finances, reduce reliance on borrowing, and maintain current programs and services without shifting greater coststo taxpayers over time. 24. Is it true the district needs to go to referendum to maintain benefits for employees? Yes. Without referendum support, the District cannot maintain competitive salaries and benefits needed to attract and retain high-quality teachers and staff. Employee compensation makes up most of theDistrict's operating costs, and state funding hasnot keptpace with rising expenses. Over thepast severalyears, theDistrict has already taken stepsto control costs starting with cutting positions, but then also changing insurance plans, increasing deductibles/employee premium contributions- resulting in reduced benefits and lower take-homepay for many employees. The proposed referendum allows the District to offer competitive compensation packages, not to expand benefits beyond peer districts, but to remain competitive in a tight labor market. This is essential to attracting and retaining skilled, dedicated staff who bring stability, innovation, and strong support for student learning. Without referendum support, further reductions to compensation would make it increasingly difficult to keep qualified staffand would directly impact studentsandprograms. 25. Doesn't the school district receive aid from the state? Why arethe local property owners being asked to fix the funding issues? Wisconsin's school funding formula does not treat all districts the same. Southern Door County School District receives only about 10% of its revenue limit funding from state aid, meaning approximately 90% must be funded by local property taxes. By comparison, nearby districts with similar enrollment, such as Sturgeon Bay,receive closer to one-third of their funding from the state. Southern Door is considered a "property-rich" district under the state formula. While that may sound positive, it actually means the state assumes the district can rely more heavily on local taxpayers and therefore provides less state equalization aid. As a result, when state funding is reduced, frozen, or fails to keep pace with costs,the impact is felt much more directly atthe local level. This funding structure is especially challenging in years when the state budget provides little or no new support for public schools, despite rising costs statewide. Over time, frozen revenue limits and lagging state aid have shifted more responsibility to local taxpayers and increased the need for operationalreferendumsto maintain current services. This is not unique to Southern Door----districtsacrossWisconsin are increasingly turning toreferendums as away to offset long-term underfunding at the state level. 26.If the school district quit funding athletics or extra-curricular activities in general, would they have enough money for the educational programming? The school district's total expenses for athletics, extra-curriculars, and co-curriculars in 2024-2025 were about $700,000, or under 4%, of our total budget. While this is a substantial amount of money, the expense is very low considering the positive impact on a student's education, as well as overall percentage of the district budget. Athletics and extra-curricular activities in general are also a major priority for a number of students and families- and attract some families to our school district as well. Eliminating these programs could cause us to lose families to other districts which would make the funding situation worse yet. Here are a few examples of athletic, extra-curriculars, and co-curriculars within the Southern Door County School District: Academic &Competitive Teams Athletics (WIAA Sanctioned & School-Sponsored Sports) Forensics Books on the Bus Caring Closet Elementary Birthday Books FFA FineArts &Performing Arts Leadership & Service Organizations National Honor Society Funding Outdoor &Recreational Clubs/Field Trips Playground EquipmentUpdates Related Staffing/Personnel School Garden STEM & Career-Focused Clubs Student Fundraising Year-Round/Club&Non-WIAASports 27.Why can't we consolidate schoolsinDoor County? This is a topic that gets discussed from time to time- and is also a topic people can have very strong feelings about. While some people say this topic is not relevant as one district looks at a referendum others say it is relevant, so we decided to include it in our materials. Thereality is that one school district cannot force another school district to consolidatewith it. Even if some communities and districts decide to consolidate, residents would still have to pay property taxes to support their public school; and there would still likely need to be a referendum at some point, since the new consolidated district would still operate under the same fiscal funding formula from the State. 28.Why can't Door County havejust one superintendent? Green Bay hasjust one... Door County has five separate school districts, each with its own school board,community priorities, and legal responsibilities. Every district- regardless of size- must meet the same state and federal requirements. Green Bay operates as one unified school district and supports its superintendent with multiple layers of administration (assistant superintendents, executive directors, and departments). Door County districts are separate and do not have the added administrative layers or costs required to support a single superintendent. Having a dedicated superintendent for each school district ensures clear communication, local accountability,andresponsive leadership for each school board and community. 29.Why is the Southern Door School District's mill rate (tax rate) higherthan otherdistricts inthe county? The tax rate is determined by land value. The more land value a district has the lower the tax millrate will be because the district has more value covering the expenses of the school district paid through property taxes. Membership refersto thenumber of students living in a school district based on a3-year rolling average. District Property September *MaxRevenue Mill Valuation Membership per Member Rate Gibraltar $7,216,948,038 516 $25,274.31 $2.31 Sevastopol $3,077,428,992 532 $11,991.82 $3.95 Southern Door $2,275,122,212 1,024 $11,650.00 $6.99 Sturgeon Bay $1,731,390,858 1,058 $11,325.00 $7.19 Wash.Island $557,879,900 59 $11,790.15 $3.03 *Note:RevenueLimit per Member is without building referenda included. Source: Department of Public Instruction revenue limit worksheets. 30.How willyou communicate the district's operational referendum information with the community? In addition to the information on our website and Facebook page, district staffwill be available at the following events (open to the public) to answer questionsregarding thereferendum: February 19,2026 Parent/Teacher Conferences (4:30-7:30pm) February 23, 2026 February 24,2026 March 2, 2026 March 9, 2026 March 10, 2026 March 11, 2026 March 11, 2026 March 11, 2026 March 16, 2026 March 17, 2026 March 19, 2026 March 23, 2026 March 23, 2026 March 24, 2026 April 7, 2026 WDOR Radio Show (10:30am) Parent/Teacher Conferences (4:30-7:30pm) Town of Clay Banksboardmeeting (6:00pm) Town of Sturgeon Bay board meeting (6:00pm) STEAMNight (5:30-7:00pm) Town ofUnion boardmeeting (6:00pm) Town of Gardner board meeting (6:30pm) Town of Brusselsboardmeeting (6:30pm) Village of Forestvilleboard meeting (6:00pm) City of Sturgeon Bay Common Council meeting (6:00pm) Town ofNasewaupee boardmeeting (6:00pm) Town of Forestvilleboardmeeting (6:30pm) WDOR Radio Show (10:30am) Early Voting Begins Voting Day Conclusion Thank you for your time and attention. If you have an idea or additional question that could be added to this document to help inform our residents, please use this Google Form to share your questions or concerns about the referendum. You may also contact Superintendent Kevin Krutzik at 920-825-7311 or kkrutzik@sdsd.k12.wi.us. Thankyou in advance for your assistance. Case 2026CV000029 STATEOFWISCONSIN INTHEMATTEROFTHE FORECLOSUREOFTAXLIENSUNDER §75.521,WIS.STATS.BY DOORCOUNTY,LISTOFTAXLIENS FOR2022,INREMNO.2026-1 DOORCOUNTY PETITION CASENO.2026-CV­ CASECODE:30405 FILED 02-18-2026 DoorCounty Clerkof Circuit Court 2026CV000029 Honorable David L.Weber Branch 2 Document2 Filed 02-18-2026 Cffi.CUITCOURT Page 1of 7 TOTHECIRCUITCOURTFORDOOR COUNTY,WISCONSIN: NOW COMES Door County, a body corporate existing and operating pursuant to WisconsinLaws, by and throughitsTreasurer,Ryan Schley,andfilesthisList of TaxLiens :from 2022taxyears(andonetax lien :from tax year 2021), inclusivepursuanttotheprovisions of §75.521,Wis.Stats., and a1Ieges and showstothe court asfollows: 1. ThattheListof TaxLiensisattachedheretoandincorporatedhereinbyreferenceas if setforthin full. 2. That tax certificate(s) asto each of theparcels of realproperty describedintheattachedList of Tax Liens havebeenissuedtoDoor County,andtwo(2) or moreyearshaveelapsed sincethedateof issuance ofthe taxcertificate(s). 3. ThatDoor Countyisnowtheowner andholder oftaxliensforthetaxesoftheyearsindicatedasevidenced bythetaxcertificatesnumberedontheattachedListofTaxLiens. 4. That the Door County Board of Supervisors has, by ordinance enacted on August 26, 1986, elected to proceedunder §75.521,Wis. Stats.forthepurposeofenforcingtaxliensinDoorCounty. 5. That no municipality other than Door County has any right,title or interest in theparcels of realproperty describedinthelistoftaxliensor inthetaxliensor intheproceedsthereof,except asstatedherein. 6. Thatall descriptions aresufficienttoidentifyeachparcelaffectedby suchtax liens and otherwisemeetthe requirementsof §75.521(3) (am) 1.,Wis.Stats. WHEREFORE, Door Countypetitionsthe comt forjudgment vesting titleto each of saidparcels of land in Door County,asofthedateofentryofjudgmentandbarringanyandallclaimswhatsoever oftheformerowner or anyperson claimingthrough and under theformer owner sincethe date of filing the list of tax liens inthe OfficeoftheClerk oftheCircuit CourtofDoorCounty. DOORCOUNTYTREASURER i ~~4 ~ ~u. ''"""'""'''e" ~J U%□ 8 esSubscribedags o mio.lS f 3me This 18 ~ayor'February,20z6 (\ : l ~OIAR ~ !.z s~ Ry 1 i s : .-., i EEr :> ~ ~ CarynJun@iea, Notary MIic-S SD C ,. ,,)ti "{,' • ·" ~ ... 0orCo urt:y@ j589RSI ;2A $ My commissf~ ~ ~ o"tier-10,2026.,,,,,, ,,. .. 1111111'1• Ryan Schley,Treasurer Dated:February 18,2026 Case 2026CV000029 Document 2 Filed 02-18-2026 Page 4 of 7 Twenty-eight (28)North,RangeTwenty-five(25)East,intheTownofNasewaupee,Door County, Wisconsin. PIN022-03-04282714Z7 TaxYear2022,Sale Year2023,BillNo.35776,CertNo.536,Lien$160.21. Owner(s), Mortgagee(s),LienHolder(s):DeanSchumacher;Gordon Schumacher;WisconsinDepartment ofHealth Services;Town of Sevastopol ParcelI: AtractoflandinGovernmentLot Two(2),SectionFour(4),TownshipTwenty-eight(28) North,RangeTwenty-seven(27)East,intheTownofSevastopo1,DoorCounty,Wisconsin, describedasfollows: BeginningontheSouthlineof saidGovernmentLotTwo(2)at apointwhichis407feetWest fromwheretheSouth lineof saidGovernmentLot Twostrikesthehighwaterlineof Clark's Lake:thenceNorth27deg.45min.West alongthewesterly sideofaroad adistanceof 111feet; thenceSouth56deg.West 144feet;thenceSouth27deg.45min.East 18.5feettotheSouthline ofsaidGovernmentLotTwo(2);thenceEastalongtheSouthlineofGovernmentLot2, 162feet totheplaceofbeginning(andbeingknownasLotTwenty-one(21),anunrecordedplatinsaid GovernmentLotTwo(2). ParcelIA: Conveyinganundivided 1120thinterest inthefollowingdescribedtract:Startingatthehigh water lineof Clark'sLakeat apoint 65.5feetnortherlyfromwheretheaboveSouthlineofsaid abovedescribedGovernmentLot Two(2) strikesthehighwaterlineof Clark'sLake;thence runningwesterly 190feet,moreorless,totheeasterly sideofaroadtoapointwhichis 14 feet northerlyfromtheSouthlineofsaid GovernmentLot Two(2);thenceNortherly alongsaidroad 14 feet;thenceeasterlyto Clark'sLaketoapointwhichis65.5feetnortherlyfromthepoint of starting;thenceSoutherly 65.5feetalongsaidlaketotheplaceofbeginning.Reservingunto Donald Grunaneasement overandacrossthatportion oftheabovepropertyconveyedfronting on Clark'sLakefor accesstoandfromthewatersof Clark'sLake,inTownof Sevastopol,Door County, Wisconsin. PIN0 24-02-15272611A4~ TaxYear2022,SaleYear2023,BillNo.27730,Cert No.562,Lien$933.83. Owner(s), Mortgagee(s),LienHolder(s):JordanTWhipple;DNFAssociates,LLC;Door CountyClerkof Circuit Court;Townof SturgeonBay LotFour(4) of Certified SurveyMapNo. 1621recordedinVol. 10 CertifiedSurveyMaps,Page 1asDoc.No.645862beingasurveyintheNortheast QuarteroftheNortheast Quarter(NE 1/4 oftheNE 1/4), SectionFifteen (15),TownshipTwenty-seven(27)North,RangeTwenty-six(26) East,in theTownof SturgeonBay,DoorCounty,Wisconsin. 3 Case 2026CV000029 Document 2 Filed 02-18-2026 Page 5of 7 PIN024- 30-0401A, TaxYear2022,SaleYear2023,BillNo.28438,CertNo.596,Lien $781.37. Owner(s), Mortgagee(s),LienHolder(s):Robert EricSeward;Townof SturgeonBay LotsOne(1),Two(2)andThree(3),BlockFour (4),accordingtotherecordedPlatofLake Forest,in theTownof SturgeonBay,Door County,Wisconsin. PIN028-01-02332941G TaxYear2022, SaleYear2023,BillNo.38638,CertNo.621,Lien $2,097.13. Owner(s), Mortgagee(s),LienHolder(s):Loren Roznai;Townof Washington Lot One(I) ofCertifiedSurveyMapNo. 1846,recordedinVol. 11Certified SurveyMaps,Page 156,asDoc.No.667381; saidmapbeingapartoftheNortheast Quarter oftheSoutheast Quarter (NE1/4ofthe SE 1/4)of SectionTwo(2),TownshipThirty-three(33)North,Range Twenty-nine(29)East,TownofWashington,Door County,Wisconsin. PIN028-03-17333032N1 TaxYear2022,SaleYear2023,BillNo.39721, CertNo.667,Lien $179.75. Owner(s), Mortgagee(s),LienHolder(s):JeanneMKopek;Townof Washington Parcel I: Tract 5-S-3 of CertifiedSurveyMapNo. 119recordedinVol. 1of Certified SurveyMaps,Page 232asDoc.No.355284,beingasurveyin GovernmentLotFive(5), Section Seventeen (17), TownshipThirty-three(33)North,RangeThirty(30)East,intheTownofWashington,Door County, Wisconsin. Also, anundivided 1/54thinterest inandtoallgreenwayareasasshownonVol. 1Certified SurveyMaps,Pages 174-181, inclusive;Pages218-223,inclusiveandPages225-233, inclusive. Also, anundivided 1/54th interest inallLakeMichiganAccessAreasasshownonVol. I Certified SurveyMaps,Page224and234. Parcel II: An undivided 1/12thinterestintheprivateroaddepictedon CertifiedSurveyMapNo. 119 recordedinVol. 1CertifiedSurveyMaps,Page232 asDoc.No.355284beingasurvey in GovernmentLotFive(5), Section Seventeen(17),TownshipThirty-three(33)North,Range Thirty(30)East,intheTownofWashington,Door County,Wisconsinassetforth inVol.581 Records,Page39 asDoc.No.546628. PIN028-04-33343042B TaxYear2022,SaleYear2023,BillN0.40276,Cert No.696,Lien $408.91. Owner(s), Mortgagee(s),LienHolder(s):ThomasPVale;TownofWashington 4 Case 2026CV000029 Document 3 STATE OF WISCONSIN INTHEMATTER OF THE FORECLOSURE OF TAXLIENSUNDER§ 75.521,WIS. STATS.BYDOOR COUNTY,LIST OF TAX LIENSFOR 2022,INREM NO.2026-1 Filed 02-19-2026 DOOR COUNTY AFFIDAVIT CASENO.2026-CV­ CASECODE:30405 FILED 02-19-2026 Door County Clerkof Circuit Court 2026CV000029 Page 1of 1 CIRCUIT COURT STATEOFWISCONSIN ) )ss COUNTYOFDOOR ) I,RyanSchley,beingfirstduly sworn,onoathsays: 1. ThatIamtheTreasurerofDoorCounty,Wisconsin. 2. ThatthePetitionandList ofTaxLienswasfiledwiththeDoorCountyClerkofCourtspursuanttothe provisionsof §75.521,Wis.Stats.on2/18/2026;andpostedintheDoor CountyTreasurer's Officeon 2/18/2026. 3. ThattheListofTaxLiensandthestatementsanddatesthereincontained,aretrueandcorrectaccording totherecordsoftheofficeofthisaffiant. DOORCOUNTYTREASURER RyanSchley,CountyTreasurer Dated:February 18,2026 ,,,11IIHlll f1111 s ~ JU~- s~ i ne@ye - O N - ­ This 18 ~day'ofFebruary:s.2029. § O TARµ ~I :: ~ ~ ~~ i - ~ Cary Door( ~ ~,.-11- Mycommission'x p/I@@Siober 10,2026.~7322A Preparedby DoorCountyCorporationCounsel 421NebraskaStreet SturgeonBay,WI54235 920-746-2228 Case 2026CV000029 STATE OFWISCONSIN Filed 02-19-2026 CIRCUITCOURT FILED 02-19-2026 Door County Clerkof Circuit Court 2026CV000029 Document4 Page 1of 1 DOORCOUNTY INTHEMATTEROFTHE FORECLOSUREOFTAXLIENSUNDER §75.521,WIS. STATS.BYDOOR COUNTY,LISTOFTAXLIENSFOR2022, INREMNO.2026-1 CASENO.2026-CV-29 CASECODE:30405 NOTICE OF COMMENCEMENTOFPROCEEDINGINREM TOFORECLOSETAXLIENSBYDOOR COUNTY NOTICE TAKENOTICETHATallpersonshaving or claimingtohaveanyright,titleor interest in or lienupon therealpropertydescribedintheListofTaxLiens,InRemNo.2026-1, onfileintheOfficeoftheClerkof theCircuit Court ofDoor County,dated2/18/2026,andhereinaboveset forth, areherebynotifiedthatthe filingof suchlistoftaxliensintheOfficeoftheClerkoftheCircuit CourtofDoor Countyconstitutesthe commencement by said Door County of a special proceeding in the Circuit Court for Door County to foreclosethetaxliensthereindescribedbyforeclosureproceedinginremandthatanoticeofthependency ofsuchproceedingagainsteachpieceorparceloflandthereindescribedwasfiledintheOfficeoftheClerk of theCircuit Court of Door County on 2/18/2026. Suchproceeding isbrought againsttherealproperty hereindescribedonlyandistoforeclosethetaxliensdescribedinsuchlist. Nopersonaljudgmentwillbe enteredhereinforsuchtaxes,assessmentsor otherlegalchargesor anypartthereof. TAKEFURTHERNOTICETHATallpersonshavingor claimingtohaveanyright,titleor interest in orlienupontherealproperty describedinsaidListofTaxLiensareherebynotifiedthatacertifiedcopyof such List of TaxLienshas been posted inthe Office of the County Treasurer of Door County andwill remainpostedforpublicinspectionuptoandincluding5/1/2026whichdateisherebyfixedasthelastday forredemption. TAKEFURTHERNOTICETHATanypersonhaving or claimingtohaveanyright,titleor interest in orlienuponanysuchparcelmay,onorbeforesaid5/1/2026redeemsuchdelinquenttaxliensbypayingto the CountyTreasurer ofDoorCounty,theamountof all suchunpaidtaxliens and inadditionthereto, all interest andpenaltieswhichhaveaccruedon saidunpaidtaxliens, computedtoandincludingthedate of redemption [contactCountyTreasurertoascertainredemptionamount],plusthereasonablecoststhatDoor Countyincurredtoinitiatetheproceedingsplustheperson'sshareofthereasonablecostsofpublicationor answerthePetitionasprovidedin§75.521(7),Wis.Stats. Preparedby DoorCountyCorporation Counsel 421NebraskaStreet SturgeonBay,WI54235 920-746-2228 DOORCOUNTYTREASURER . viRyanSchley ~ Dated:February 19,2026 Case 2026CV000029 DATE SIGNED: February20, 2026 Electronically signed by Honorable David L. Weber Circuit Court Judge Page 1of 1 FILED 02-20-2026 DoorCounty Clerkof Circuit Court 2026CV000029 Document 6 Filed 02-20-2026 STATE OFWISCONSIN CIRCUITCOURT DOOR COUNTY INTHEMATTER OF THE FORECLOSUREOF TAXLIENSUNDER §75.521,WIS. STATS.BYDOOR COUNTY,LISTOF TAXLIENSFOR 2022,INREMNO.2026-1 ORDERAPPOINTING GUARDIANADLITEM CASENO.2026-CV-29 CASECODE:30405 STATEOFWISCONSIN ) )ss COUNTY OF DOOR ) Upon readingthe Petition, in the above entitled proceeding in rem, from which it satisfactorily appearsthat under the provisions of §75.521(12) (b), Wis. Stats., it is necessarythat a guardian ad !item be appointed to serve for allpersons known or unknownwho have or mayhave an interest inthe lands described in the list and who are or may beminors or incompetents at the date of filing such list; NOW,THEREFORE, ITIS ORDEREDthat Matthew Pribyl be and is hereby appointed guardian ad litem to serve for allpersons known or unknownwho have or mayhave an interest in the lands described inthe list andwho are ormaybe minors or incompetentsatthe date of filing such list pursuant to §75.521 (12)(b), Wis. Stats. Preparedby Sean P.Donohue Door County Corporation Counsel 421Nebraska Street Sturgeon Bay, WI54235 920-746-2228 StateBarNo. I090051