Town Board Budget Workshop — Minutes

Town Board Meeting Minutes Budget Workshop September 30, 2025 at 4 p.m. 1 1. Call To Order: A meeting of the Town Board of the Town of Scott was called to order at 4:03 P.M. on Tuesday, September 30, 2025 in the Town Hall by Chairman Mike Van Lanen. Present were Chairman Mike Van Lanen, Supervisors Gene Wojcik , Cari Langenberg and Norman Strebel, and Supervisor Kurt Baenen Also present were : Clerk/Treasurer Jaime Fuge, and Economic Development Coordinator/Planner Dave Cerny. Excused: Town Engineer Scott Brosteau, SMU President Al Herrman, Constable Brett Blaney 2. Pledge of Allegiance was recited. 3. Verification of Public Notice: The Affidavit of Posting indicated that the public notice of the Town Board Meeting was posted on Friday, September 26, 2025, at Town of Scott Town Hall, 2621 Jody Drive, & on the Town of Scott website at www.townofscott.com. Moved by Langenberg, seconded by Strebel to accept and file the Affidavit of Posting. Vote: Aye-5. No-0. Motion Carried. 4. Specific matters for discussion and possible action by Town Board in open session. a. Work on the 2026 budget. Fuge presented the budget. Page 1 and 2 were the summary pages. Revenues was up 2.43 percent from 2025-$1,954,871.00 to $2,002,411.37. Expenses went up 1.7 percent from $1,954,871.00 (2025) to $1,989,507.85 (2026). For Revenues, General Property Tax the budget went up from $1,155,271.00 to $1,163,421.00 (.71 percent). The board suggested no changes. For Revenues: Other Taxes there were no changes from 2025 to 2026 in the budget. The amount budgeted is $20,100.00. For special charges (garbage, etc.), there were no changes. The only change was the addition of account number 100-00-42105-000-000. In previous years, the principle of Bay Settlement and Hickory nut were combined under account number 100-00-42100-000-000. It is now two-line items with Special Assessment Hickory Nut Principle as 100-00-42100-000-000 and Special Assessment Bay Settlement Principle as 100- 00-42105-000-000. Intergovernmental Revenues increased by 13.4 percent from $279,600.00 to $317,177.46. The state shared revenue (100-00-43410-000-000) increased from $135,000 to $139,374.49 (3.24 percent). Fuge received the 2026 estimated amounts from the Wisconsin Department of Revenue in September via e-mail. The Fire Dues Insurance 2 percent (100-43420-000-000) increased from $22,500 to $27,224.77 (21 percent) based on the projections from the New Franken Fire Department. Fuge noted this is also an expense and all revenue received goes to the New Franken Fire Department. Also, Fuge stated State aid roads increased by 7.22 percent (100-00-43531-000-000) from $116,800 to $125,228.20. This is based on the e-mail received by the Wisconsin Department of Transportation. 2 Cerny noted in 2026 the Town anticipates receiving $20,000 in reimbursement in 2026 for the Grant Coastal Management Grant (100-00-43791-000-000). To date, the Town was only reimbursed $6,584 in March 2025. This was a reimbursable grant so the Town has already spent the expenses for the project. The PILT-DNR Collections remained the same from 2025 to 2026 at $1,100. In the Licenses and Permits category, Fuge increased the budget from $40,700 in 2025 to $45,400.00 in 2026, an increase of 11.55 percent. The changes include: Dog License Collections (100-00-44200-000-000) decreased from $800 in 2025 to $700 in 2026. Building Permits (100-00-44300-000-000) increased from $15,000 in 2025 to $20,000 in 2026. Baenen asked if fees were increased. Cerny said no. Fuge said going forward, fees will be reviewed annually in May to assist with future budget planning. Fuge said the increase in line item 100-00-4300-000-000 (Building Permits) was based on trends in this category. Since 2022, The Town generated more than $20,000 in revenue in this category. Another change included Short-Term Rental License Fees (100-00-44906-000-000). This decrease by $500 as we have one less short-term rental in the Town. In the Fines, Forfeitures, and Penalties category (100-00-45110-000-000), the proposed budget decreased from $8,000 in 2025 to $4,000 in 2026. This decrease by 50 percent as we generated less revenue in 2025. Fuge next presented the Public Charges for Services Category, which decreased 17.07 percent (from $8,200 in 2025 to $6,800 in 2026). Fuge anticipated the letters of specials category (100-00-46115-000-000) from $3,000 to $2,000 (33.33 percent). Fuge said the PILT-UWGB (100-00-46110-000-000) decreased from $700 to $300. Van Lanen wanted it to decrease to $0. Fuge said she will make that change. Intergovernmental Charges for Services decreased 3.25 percent from 2025 to 2026. In 2025, it was at $101,600.00 to $98,300.00 in 2026. This category has line items (100-00-47350-000-000-Admin. Support Sewer Fund), (100-00-47355-000- 000-Admin. Support Water Fund), (100-00-47356-000-000-Admin Support Stormwater Fund). They were budgeted in 2025 at $31,200. In 2026, it was decreased to $30,100.00. This is for the wages SMU pays for the Town of Scott for the deputy clerk (50 percent), clerk/treasurer (25 percent plus $600 in per diems) and Planner (25 Percent) salary. This is at their fringe rate (gross pay, retirement, health insurance 7.65 percent in taxes). The miscellaneous category increased by 109.81 percent, from $5,300 in 2025 to $11,11 0.86 in 2026. The increase was due to the increase in line item 100 -00-48110-000-000 (Interest Income) from $4,000 to $10,000. Fuge noted that a new account number was made for Inte rest on Special Assess-Bay Settlement ( 100-00- 48315-000-000. This item was previously included in Interest on Special Assessment Hickory Nut (100-00- 48310-000-000). 3 There were no changes to other financing sources. Next, Fuge moved onto expenses. For expenses, Fuge discussed General Government, that increased by 4.02 percent ($565,400.00 in 2025 to $588,151.00 in 2026). Fuge increased the Town Board Chairman (100-00-51100-001-000) budget line item by $200. Also, Town Board Supervisors (100 -00-5110-002-000, 100 -00-51100-003-000, 100 -00-51100-004-000, 100-00-51100-005-000) increased by $200 as well. This was not for a salary increase, but rather $200 in an anticipated increase in per diems earned in 2026 as there will be more meetings focused on the comprehensive plan that the Chair and board will likely attend. Fuge asked if the board would like to increase a wage in salaries for the Chairman or Supervisor. The board did not want to. The following lines also changed in General Government/Expenses: 100-00-51100-900-000 Town Board FICA/MED $3100 $3400 9.68 percent due to an expected increase in per diems. 100-00-5170-006-000 Training/Conventi ons $3000 $4,000 33.33 percent due to new employees taking additional training. 100-00-51300-009-000 Attorney/Legal Expenses $20,000 $25,000 25 percent increase due to recent increase in usage of attorney. 100-00-51430-011-000 Deputy Clerk/Treasurer Salary $52,200 $46,650 10.63 percent decrease as a new deputy clerk was hired in Aug . 2025. 100-00-51460-900-000 Admin. Support Record ScanFilling $31,200 $0.00 -100 percent decrease as position was eliminated in Feb. 2025. 100-00-51490-013-000 Election Salaries/Costs $10,000 $20,000 100 percent increase as there are 4 elections in 2026. 100-00-51460-012 Seismograph Opr Salary $100 0 This is not a position in the Town. 100-00-51500-014-000 Assessor and other costs $22,000 $53,000 140.91 percent increase as 2026 will be a revaluation year. $25,000 also set aside from 2025 in dedicated reserves. 100-00-51510-015-000 Contingency Fund $15,200 0 100-00-51520-016-000 Audit Expense $6500 $7700 18.46 percent increase. 2026 number was set on 2026 contracted rate. 100-00-51600-017-000 Town Hall Furniture & Floor $0 $5,000 999.99 percent increase. New desks to be purchased. 100-00-51605-018-000 Computer Equipment IT Support $16,000 $28,000 75 percent increase based on new contract with Camera Corner. 100-00-51610-019-000 Office Equip. Copier/Pitney $6,000 $5,200 13.33 percent decrease based on current contracts, printer usage trends. 4 100-00-51616-021-000 Postage $7,000 $10,000 42.86 percent increase. Increase in postage, postage usage trends in 2025. 100-00-51620-023-000 Town Hall Jody Cleaning $2,500 $3,900 56 percent increase. In 2025 employee budgeted to do cleaning. Contract was signed with Gady in March 2025 (Also budgets for $1,000 in deep cleaning). 100-00-51620-900-000 Town Hall Jody Clean FICA/MED $200 0 Decrease by 100 percent. This is no longer a n employed position with the Town. 100-00-51900-033-000 Insurance Property $2100 $5500 161.90 percent increase based on 2025 rates. 100-00-51900-035-000 Insurance Gen Liability $5200 $600 15.38 percent increase based on 2025 rates. 100-00-51900-104-000 Insurance Health $76,400 $70,000 8.38 percent decrease based on anticipated employee insurance selections. Town pays 76 percent, Employee 24 (10 percent of SMU operators) 100-00-51905-106-000 Retirement $14500 $15800 8.97 increase. Contribution rate increased from 6.95 percent to 7.2 percent. (WRS sets number). 100-00-51940-000-000 Tax C ollection Expense $3900 $4200 7.69 percent increase based on increase in postage. In the public safety category, there will be a decrease of 3.03 percent from 2025 to 2026. In 2025 the budget was set at $282,300.00 and in 2026 it was set at $273,756.85. The significant changes in the category included: 100-00-52120-043- 000 Dog Licenses Paid To County $800 $700 Based on anticipated 2026 revenue. 100-00-52208-046- 000 NF Fire Dept. Major Cap Improvement $15600 $0 NFFD did not request capital funds in 2026. 100-00-52200-044- 000 Fire Insurance 2 percent dues paid $22500 $27224.77 Based on NFFD estimate. 100 percent of what is received is expensed out and does not impact the Town of Scott Budget. In the public works category, there will be an increase of 2.89 percent from 2025 to 2026. In 2025 the budget was set at $600,621.00 and in 2026 it was set at $618,000.00. The significant changes in the category included: 100-00-53310-052-000 Road Main. Snow Plowing $80000 $90000 To match contract amount. 100-00-53311-050-000 Road Main Town Labor $19,000 $14,000 26.32 percent decrease. The 2026 number based on 10% of the wage of the SMU Operators (minus the on call). 100-00-53350-059-000 Road Maint. Surface $10,000 $23,500 Increase to continually fix roads in the Town of Scott. 5 100-00-53420-068 Garbage Collection $195,000 $203,000 4.10 percent increase based on increase in rate from GFL to change in October 2025. 100-00-53630-072-000 Recycling Collection Expense $136,500 $141,000 3.3 percent increase based on new rate from GFL effective Oct. 2025. In the Cultural, Recreation and Parks Category there was an increase from $43,200 to $48,200 (11.57 percent). This was due to an increase in line item 100-00-55200-075-000 from $35,000 in the 2025 budget to $40,000 in the 2026 budget (14.29 percent increase). Fuge noted there was some confusion as the line item included park improvements as well maintenance from Finnel Landscape. Effective immediately, a new line item was created (100-00-55200-085-000) Park Improvements to separate normal maintenance from special projects. The Conservation and Development Category decreased from $21,700 to $18,200. This was a decrease of 16.13 percent. This was due to line item 100-00-56920-080-000 (Economic Development and Flood Study) decreasing from $3500 to $0 (100 percent decrease). Cerny anticipates all expenses for the Wequoick Flood Study to be invoiced in 2025. The Capital Expenses Category saw no changes (0). In the Debt Services Category there was a .35 percent change from $441,650.00 to $443,200. The 2026 proposed budget numbers were taken off the amortization schedule. Fuge recapped the changes the Town supervisors requested, which were: Change revenue line PILT-UWGB (100-00-46110-000-000) from $300 in the proposed 2026 budget to $0. In 2025 it was $700. Change expense line 100 -00-53350-059 (Road Maint. Surface) from $10,000 to $22,603.52 in the 2026 budget. With these changes, the 2026 revenues and 2026 expenses would equal. Cerny shared the highlights of the 2026 SMU budget, that will be discussed in detail at the October 13, 2025 SMU Budget meeting. Fuge talked about the reserves the Town has. The Town had $2,758,656.38 in reserves at the end of 2024 and currently has $2,509,057.82. The decrease was due to the $280,000 paid for the 2025 Caledonia Rd. Paving budget that the Town needs to be reimbursed for with a $224,000 grant. Fuge noted the auditor recommends $576,440.00 to be reserved, which leaves $1,932,617.82 as undedicated reserve. 6 Staff recommended the following allocations in 2026: Edmund Rd. Repaving $210,000 Bay Settlement to Short K Bike Trail $345,795.00 Assessing Revaluation $25,000 Comprehensive Plan $50,000 Re-codification $20,000 Cerny originally suggested the re -codification to be at $13,000, but Langenberg increased it to $20,000 for anticipated rewrites of some ordinances in 2026. Fuge said that the park committee funds will be placed in a separate cd or savings account for better tracking. In 2026, there will be $49,661.000 in the account reserved for new playground equipment and capital reserve. b. Future major road projects discussion, if needed. There was no discussion on major road projects. 5. Discussion and Action on specific Town Board Notice and Agenda for next meetings: Parks Committee: TBD SMU: October 13 Town Board Regular Meeting: October 14 Special Town Meeting of Electors to set tax levy: October 21 2026 Budget Hearing of 2026 Proposed Budget: October 21 Budget Workshop: October 7 (if necessary) Fuge asked the board if would like to keep the October 7 budget workshop. The board did not think that it was necessary. Langenberg asked what time the budget hearing on October 21 would begin. The board agreed for it to start at 4:30 p.m. 17.Adjournment Moved by Wojcik, seconded by Strebel to adjourn. Vote: Aye-5 No-0. Carried. Meeting Adjourned at 6:22 p.m. Jaime Fuge Jaime M. Fuge, Clerk/Treasurer, Town of Scott