Public Hearing on Proposed 2026 Town Budget — Agenda packet

Town of River Falls Budget Public Hearing & Town Elector Meeting October 27, 2025 TOWN OF RIVER FALLS Public Hearing and Special Town Meeting for 2024 Town Budget Tuesday, November 12, 2024; River Falls Town Hall The Town of River Falls 2024 Budget Public Hearing was called to order at 7:33 PM by Town Board Chair, Diana Smith. Chair Smith stated that a budget summary was posted and published per state statute. Chair Smith then called on Treasurer Rita Kozak to discuss/review the revenue portion of the budget, and Clerk Sarah Meyer to discuss/review expense portion. The public was allowed to ask questions and obtain clarification. Joe Mahoney made a motion to close the Public Hearing. John Galgowski seconded the motion. Motion carried. At 7:54 PM Chair Smith called a Special Town meeting of the Electors to order. Joe Mahoney moved, and Rita Kozak seconded that Mary Foster and Greg Smith act as counters for the votes. Joe Mahoney moved to accept Budget Meeting Resolution #1, a Resolution by Town Electors to Endorse the Town Board’s Resolution to Exceed the Levy Limit. Siri Smith seconded. A vote of the electors was conducted. 14 town electors voted in favor of the Resolution, with 0 Nay and 0 Abstentions. Motion Carried. Joe Mahoney moved to accept Budget Meeting Resolution #2, a Resolution by Town Electors to Use Previous Year’s Unused Tax Levy. Rita Kozak seconded. A vote of the electors was conducted. 14 town electors voted in favor of the Resolution, with 0 Nay and 0 Abstentions. Motion Carried. Joe Mahoney moved to accept Budget Meeting Resolution #3, a Resolution by Town Electors to Establish the Compensation for Elected Town Officers. Rita Kozak seconded. A vote of the electors was conducted. 15 town electors voted in favor of the Resolution, with 0 Nay and 0 Abstentions. Motion Carried. John Galgowski moved to accept Budget Meeting Resolution #4, a Resolution by Town Electors to Adopt the Total Town Tax Levy. Siri Smith seconded. A vote of the electors was conducted. 15 town electors voted in favor of the Resolution, with 0 Nay and 0 Abstentions. Motion Carried. Joe Mahoney moved to close the Special Meeting of the Electors. Siri Smith seconded. Motion carried. The Special meeting adjourned at 8:09 PM. Respectfully submitted, Sarah Meyer, Town Clerk NOTICE OF SPECIAL TOWN MEETING OF ELECTORS Town of River Falls, Pierce County Notice is hereby given that a special town meeting of the electors of the Town of River Falls, Pierce County , Wisconsin will be held at the town hall located at W9015 770th Avenue, River Falls, Wisconsin, on the 27th day of October 2025, immediately following the completion of the Public Hearing on the proposed 2026 town budget, which begins at 7:00pm, for the following purposes: 1. To consider the adoption of a resolution by the electors at the town meeting endorsing a town board resolution which proposes that the town levy exceed the state allowable levy limit under Wis. Stat. § 66.0602, specifically a proposed tax levy which would exceed the allowable town tax levy for 2025 (to be collected 2026), after adjustments, by 12.24%, for a dollar increase of $109,872. 2. To establish the compensation for elected town officers, pursuant to Wis. Stat. § 60.10(1)(b)1. 3. To approve the 2025 total town tax levy (to be collected in 2026), pursuant to Wis. Stat. § 60.10(1)(a). A special Town Board meeting will be held following the completion of the Special Meeting of the Town Electors to review and approve the 2026 town budget and to set an additional budget hearing and elector meeting if necessary. Dated this 10th day of October 2025. By: Sarah Meyer, Town Clerk of the Town of River Falls. TOWN OF RIVER FALLS NOTICE OF PUBLIC HEARING 2025 2026 % Change REVENUES: Taxes: General Property Taxes $891,306 $1,007,512 11.53% Other Taxes $5,810 $800 -626.25% Intergovernmental Revenues $281,016 $287,269 2.18% Licenses & Permits $22,126 $15,099 -46.54% Fines, Forfeitures, Penalties $350 $100 -250.00% Public Charges for Services $107,940 $93,100 -15.94% Miscellaneous Revenue $20,350 $165,187 87.68% TOTAL REVENUES $1,328,898 $1,569,067 7.45% EXPENDITURES: General Government $189,049 $218,817 13.60% Public Safety $142,000 $146,970 3.38% Public Works - Highway $788,255 $987,100 20.14% Public Works - Recycling $70,000 $83,432 16.10% Health & Human Services $3,250 $6,500 50.00% Culture & Recreation $2,000 $18,500 89.19% Conservation & Development $11,000 $12,270 10.35% Zoning Administrator $12,000 $12,000 0.00% Capital Outlay $15,000 $0 -100.00% Future Facilities Fund $0 $0 0.00% Reserve for Contingencies $15,000 $5,017 -198.98% Debt Service $81,344 $78,461 -3.67% TOTAL EXPENDITURES $1,328,898 $1,569,067 15.31% Reserve Accounts (Estimated starting balance 1/1/25): Checking Account $10,000 Money Market Account $600,000 Highway Equipment Designated Fund $44,937 Capital Outlay Designated Fund $40,000 Equity Account $330,000 Notice is hereby given that the Town of River Falls, Pierce County, Wisconsin will hold a public hearing on the town's proposed 2026 budget on Monday, October 27, 2025 at 7:00 p.m., at the River Falls Town Hall, W9015 770th Avenue, River Falls, WI. Immediately following the public hearing, a Special Town Elector Meeting will be held to approve the 2025 total town tax levy to be collected in 2026. The proposed budget in detail is available for inspection on the town's website at www.riverfallstown.com and at the clerk's office by appointment. The following is a summary of the proposed budget. 7/31/2025 2025 Estimated Budget 2025 Actuals - January 1 - August 31 Projected 2025 Totals 2026 Estimated Budget Taxes Property Tax Levy *** $891,306 $891,306 $891,306 $1,007,512 3 settlement amounts plus lottery credit *** Only include the Town's share of property taxes (not all of the property taxes) Personal Property Taxes (after 2/15) $0 $143 $143 $0 State Forestry Programs (after 2/15) $5,000 $418 $418 $0 Only include forestry payments received after the February 15th tax settlement date with the county. Tax Chargeback/Omitted Taxes $0 $0 $0 $0 PILT payments (Payment in Lieu of Taxes) are not included since they are considered part of the tax settlement and not a forestry payment. Sales Tax $10 $0 $0 $0 Ag Use Penalty Tax $0 $0 $0 $0 Special Charges/Interest on the Tax Roll/Delinq PP Tax Collected $800 $800 $800 $800 $897,116 $892,667 $892,667 $1,008,312 Intergovernmental Revenue Shared Revenue $97,509 $14,577 $97,509 $100,024 Estimates released after 9/15 Shared Revenue - Utility Aid $522 $78 $522 $335 General Transportation Aid (estimates arrive ~10/1) $164,095 $123,071 $164,095 $176,766 Shared Bridges $0 $0 $0 $0 Recycling Grant $6,400 $6,404 $6,404 $6,400 Soldier's Graves $15 $0 $15 $15 TRIP/LRIP $0 $24,623 $24,623 $0 Federal Disaster Aid/Flood Aid $0 $0 $0 $0 State Computer Aids $52 $52 $52 $52 Dog License Refund from Co. $550 $660 $660 $660 Municipal Services Payment $45 $41 $41 $41 Personal Property Aid from the State $1,069 $0 $1,069 $1,039 Intergovernmental Revenue - Other $0 $2,600 $2,600 $0 small bridge and culvert Annexation Payment from City of RF $10,760 $0 $10,760 $1,937 $281,016 $172,105 $308,349 $287,269 Licenses & Permits Dog & Kennel Licenses $1,500 $1,229 $1,229 $1,300 Other Licenses & Permits $1,500 $1,420 $1,420 $1,400 hauler, alcohol, special event, bartender Conditional Use Permits $300 $720 $300 Building Permits & Land Use Fees $10,000 $8,780 $10,000 Zoning Fee & Land Use Impact Fees Collected $8,000 $1,299 $1,299 Cable Franchise Fees $826 $756 $800 $22,126 $14,203 $2,649 $15,099 Fines, Forfeitures, Penalties Mid-Year Budget Updates Revenues Building Permit Fines $0 $0 $0 $0 Other Fines/Fees/Penalties $350 $131 $131 $100 Dog Fines $350 $131 $131 $100 Public Charges for Service Recycling Center Income $70,000 $43,242 $57,656 $58,000 Private Work/Hwy. Revenue $0 $0 $0 $0 salt/sand sales, culvert sales, private work Driveway/Site Inspections/Trans of Dev Site Fee $4,640 $500 $1,000 Building Inspection Fees Certified Survey Maps $1,700 $775 $1,000 Board of Appeals/Rezones $0 $700 $0 Fence Reviews $0 $0 $0 Fire Calls/Inspections $13,000 $11,374 $15,165 $13,000 2% Fire Dues $15,000 $16,818 $16,818 $17,000 Glass Valley Cemetery Plots $1,400 $700 $1,400 Land Rental Payment $1,200 $0 $1,200 $1,200 Other Public Charges for Services $1,000 $1,244 $1,244 $500 utility Installation permit, public charges for services- other, mobile home fees $107,940 $75,353 $92,083 $93,100 Other Revenue Interest $20,000 $18,016 $24,021 $20,000 Refunds $100 $1,621 $6,621 $0 Tractor parts refund, Election Equipment cost share Miscellaneous Income/Donations $250 $0 $250 $250 Donations, insurance payments Sale of Town Property/Trade-ins $0 $0 $0 $100,000 Old Plow Truck sale BCPL Loan (truck and tractor) $0 $300,000 $300,000 $0 Transfer from Savings $44,937 $20,350 $319,637 $330,892 $165,187 TOTAL REVENUES $1,328,898 $1,474,097 $1,626,771 $1,569,067 10/8/2025 2024 Year End Actuals 2025 Estimated Budget Aug 31Actuals Projected 2025 Totals 2026 Estimated Budget General Government Board-salary $41,460 $39,725 $28,064 $37,419 $50,000 Printing/Publication $1,878 $2,000 $3,870 $5,160 $4,000 copy machine and publications Dues/ Workshops/Memorials/Mileage $2,066 $3,000 $3,463 $3,710 $3,800 Legal $900 $3,000 $0 $3,000 $3,000 Engineer (non-road) $0 $0 $0 $0 $5,700 Insurance $14,158 $20,000 $16,410 $18,000 $22,000 Clerk Salary & Retirement $47,910 $55,588 $38,030 $50,707 $55,000 Office/Website/Postage/Internet $4,665 $8,000 $7,563 $11,196 $11,607 Elections $10,065 $15,000 $11,793 $11,793 $10,000 Treasurer Salary $15,454 $15,000 $10,079 $13,439 $15,000 Pierce Co. Tax Collections $2,619 $2,236 $2,118 $2,118 $2,200 Dog Licensing $947 $1,000 $598 $598 $750 Assessing - Maintenance $8,400 $8,500 $6,375 $8,500 $8,600 Contract ends 2026 Assessing - Revaluation $10,000 $10,000 $0 $10,000 $10,000 Town Hall $4,439 $6,000 $4,787 $11,729 $17,160 $164,961 $189,049 $133,149 $187,369 $218,817 Public Safety Law Enforcement $0 $0 $0 $0 $0 2% Fire Dues $15,007 $15,000 $16,719 $16,719 $17,000 Fire calls/equip./inspections $70,166 $100,000 $68,499 $71,499 $99,970 Ambulance $26,015 $27,000 $26,604 $26,604 $30,000 Don't currently have contract ###s for 2026 $111,188 $142,000 $111,821 $114,822 $146,970 Public Works - Highway Road Materials $513,227 $384,655 $124,012 $348,247 $422,000 Saddle Club, cold patch, dust control, Hubbell, sealcoating Salt/Sand Expense $14,919 $25,000 $6,941 $10,000 $19,000 Misc. Hwy. $334 $1,000 $240 $250 $0 Bridges $0 $2,000 $2,600 $2,600 $0 2025 Bridge and Culvert program Signs/Culverts $5,502 $10,000 $10,386 $13,886 $17,000 Fuel & Oil $20,291 $50,000 $19,213 $25,617 $25,000 Supplies & Repairs $56,819 $50,000 $50,025 $65,000 $61,500 2026 Budget Expense - Workshop Highway Dept. Labor & Uniforms $118,960 $200,000 $165,269 $220,359 $226,000 Town Shop $4,203 $10,000 $2,682 $7,576 $11,600 Highway Equipment $16,215 $15,000 $310,085 $310,085 $165,000 Roads Engineering $0 $0 $0 $0 $0 Tree Removal $40,529 $40,000 $28,010 $28,010 $40,000 Set Aside for 2027 $790,998 $787,655 $719,462 $1,031,630 $987,100 Public Works - Recycling Recycling Dept. Labor $28,491 $30,000 $19,637 $26,483 $33,000 Recycling $7,204 $9,605 $9,500 Recycling Container Rental $253 $361 $432 Other Related Recycling Expenses $5,574 $10,000 $7,457 $9,943 $12,900 Solid Waste $27,691 $30,000 $15,744 $20,992 $27,600 $61,756 $70,000 $50,295 $67,384 $83,432 Health & Human Services Animal Control $1,338 $2,500 $659 $900 $1,000 Cemetery $539 $750 $0 $750 $5,500 2025 Lawn tractor paid for out of DF $1,877 $3,250 $659 $1,650 $6,500 Culture & Recreation Parks Labor, Fuel, Basic Expenses $5,500 Parks Special Project $7,500 Halverson Park Bridge $1,842 $2,000 $1,360 $1,813 $18,500 2025 Lawn tractor paid for out of DF Conservation & Development $10,638 $11,000 $1,575 $10,450 $12,270 celebrations and committee pay Zoning Administrator (& Assistant) $11,641 $12,000 $7,042 $11,000 $12,000 Debt Service BCPL Loan Repayment - Grader $81,344 $81,944 $81,344 $81,344 $9,698 principal + interest BCPL Loan Repayment - Truck & Tractor - - - - $68,763 $81,344 $81,944 $81,344 $81,344 $78,461 Capital Outlay $15,000 $15,000 $0 $15,000 $0 Future Facilities $5,000 $0 $0 $0 $0 Contingency Fund $15,000 $15,000 $0 $15,000 $5,016 TOTAL EXPENSES $1,271,244 $1,328,898 $1,106,707 $1,537,462 $1,569,067 Source Amount Levy $1,007,512 64.21% Other Taxes $800 0.05% Intergovernmental Revenue $287,269 18.31% Licenses and Permits $15,099 0.96% Fines, Forfeitures, Penalties $100 0.01% Public C harges $93,100 5.93% Other Revenue (interest, refunds, etc $165,187 10.53% $1,569,067 100.00% Revenues by Source 64% 0% 18% 1% 0% 6% 11% Revenues by Source Levy Other Taxes Intergovernmental Revenue Licenses and Permits Fines, Forfeitures, Penalties Public Charges Other Revenue (interest, refunds, etc $218,818 $146,970 $987,100 $83,432 $6,500 $18,500 $12,270 $12,000 $78,461 $5,016 Expenses by Category General Government Pulic Safety Public Works - Roads Public Works - Recycling Health and Human Services Culture and Recreation Conservation & Development Zoning Administrator Debt Service Contingency Fund Expenses by Category Category Amount General Government $218,818 13.95% Public Safety $146,970 9.37% Ambulance and Fire Public Works - Roads $987,100 62.91% Public Works - Recycling $83,432 5.32% Health and Human Services $6,500 0.41% Animal Control & Cemetery Culture and Recreation $18,500 1.18% Conservation & Development $12,270 0.78% celebrations, committee pay Zoning Administrator $12,000 0.76% Debt Service $78,461 5.00% Contingency Fund $5,016 0.32% $1,569,067 100.00% RESOLUTION BY TOWN ELECTORS TO ENDORSE THE TOWN BOARD’S RESOLUTION TO EXCEED THE LEVY LIMIT Town of River Falls, Pierce County Budget Meeting Resolution #1 Whereas, the State of Wisconsin has imposed levy limits on town tax levies for 2025 and thereafter under Wis. Stat. § 66.0602; Whereas, Wis. Stat. § 66.0602(5) allows the town electors in a town with a population of less than 3,000 to exceed the maximum allowable levy limit by adoption of a resolution at a town meeting of the town electors; Whereas, the town board has adopted a resolution supporting an increase in the town tax levy which would exceed the maximum allowable state levy limit for the Town of River Falls; Whereas, a special town meeting of the town electors has been called and properly noticed to consider the adoption of a resolution to endorse a town board resolution to exceed the state levy limits, specifically by increasing the allowable town tax levy for 2025 (to be collected in 2026) by 12.24%; THEREFORE, the special town meeting of the Town of River Falls, Pierce County, Wisconsin, by a majority vote of the eligible electors duly assembled and voting on this 27th day of October 2025, hereby resolves and orders as follows: 1. The town electors of the Town of River Falls, Pierce County, Wisconsin endorse the town board resolution to increase the town tax levy for 2025 (to be collected in 2026) by 12.24% over the state’s allowable 2025 levy limit, for a dollar increase of $109,872 over the allowable 2025 town tax levy. 2. The town clerk shall post or publish this resolution as required by law under Wis. Stat. § 60.80(1)(a) within 30 days after its adoption. Adopted this 27th day of October 2025 at a Special Town Meeting of the Town Electors. Number of town electors voting aye _________ Number of town electors voting nay _________ Number abstaining or not voting (if determined) ________ Signature of Town Meeting Chair: ______________________________ Attested by Town Clerk: ____________________________ RESOLUTION OF TOWN ELECTORS TO ESTABLISH THE COMPENSATION FOR ELECTED TOWN OFFICERS AT THE SPECIAL TOWN MEETING OF TOWN ELECTORS Town of River Falls, Pierce County Budget Meeting Resolution #2 Whereas, the Wis. Stat. § 60.10(1)(b) authorizes the town electors of a town to establish compensation for elected town officers at a town meeting of the electors; Whereas, a special town meeting of the town electors has been called and properly noticed to approve elected town officer pursuant to Wis. Stat. § 60.10(1)(b); Whereas, the town electors, after proper notice, have, via a special town meeting vote, authorized the Town of River Falls to establish the compensation for elected town officers at a town meeting of the electors. THERFORE, the special town meeting of the Town of River Falls, Pierce County, Wisconsin, by a majority vote of the eligible electors duly assembled and voting on the 27th day of October 2025 hereby resolved and orders as follows: 1. The town electors of the Town of River Falls, Pierce County, Wisconsin, hereby establish elected town officers compensation as follows: a. Town Supervisors #3 and #4 shall each be paid $6,800/year and $25 per diem for meetings not including all Board and Special Meetings 2. The town clerk shall properly post or publish this resolution as required by law under Wis. Stat. § 60.80(1)(a) within 30 days after its adoption. Adopted this 27th day of October 27, at a Special Town Meeting of the Town Electors. Number of town electors voting aye _________ Number of town electors voting nay _________ Number abstaining or not voting (if determined) ________ Signature of Town Chair: ________________________________ Attested by Town Clerk: ________________________________ RESOLUTION OF TOWN ELECTORS TO ADOPT THE TOTAL TOWN TAX LEVY AT SPECIAL TOWN MEETING OF TOWN ELECTORS Town of River Falls, Pierce County Budget Meeting Resolution #3 Whereas, Wis. Stat. § 60.10(1)(a) authorizes the town electors of a town to adopt the town tax levy at a town meeting of the electors; Whereas, a special town meeting of the town electors has been called and properly noticed to approve the 2025 total town tax levy (to be collected in 2026), pursuant to Wis. Stat. § 60.10(1)(a); Whereas, the town electors, after proper notice, have, via a special town meeting vote, authorized the Town of River Falls, Pierce County to exceed the allowable state levy limit; THEREFORE, the special town meeting of the Town of River Falls, Pierce County, Wisconsin, by a majority vote of the eligible electors duly assembled and voting on this 27th day of October 2025, hereby resolves and orders as follows: 1. The town electors of the Town of River Falls, Pierce County, Wisconsin adopt the total town tax levy for 2025 (to be collected in 2026) in the amount of $1,007,512. 2. The town clerk shall post or publish this resolution as required by law under Wis. Stat. § 60.80(1)(a) within 30 days after its adoption. Adopted this 27th day of October 2025, at a Special Town Meeting of the Town Electors. Number of town electors voting aye _________ Number of town electors voting nay _________ Number abstaining or not voting (if determined) ________ Signature of Town Meeting Chair: ______________________________ Attested by Town Clerk: ____________________________