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OFFICIAL NOTICE AND AGENDA Joint Review Board Meeting Pardeeville Village Hall – Board Room 114 Lake Street, Pardeeville, WI 53954 Wednesday, August 5th, 2026 – 5:30 PM Call Meeting To Order: Roll Call - Introductions Appointment Of Joint Review Board Chair Approval Of Agenda Comments From The Floor - (Please be advised per State Statute Section 19.84(2), information will be received from the public. The comments made must remain respectful. The Chief Presiding Officer has the right to end an individual ’s time should an individual become disrespectful. It is policy of the Village that each individual may receive up to two (2) minutes to speak. More time may be granted by the Chief Presiding Officer. There may be limited discussion on the information received, however, no action will be taken under Comments from the Floor). New Business: Consider And Possible Action Accountant's Compilation Report & TID Annual Report 2025 VILLAGE OF PARDEEVILLE - FORM PE-300 TID NO. 2 (1).PDF Adjournment For more details on reports and agenda items, please see the packet on the website: villageofpardeeville.net The Village Hall is fully accessible. If you require additional assistance, please contact the Village Office (Phone 608 -429-3121) 48 hours prior to the meeting. This is a public meeting. As such, all members or a majority of the members of any given Village Committee, Commission, or Board may be in attendance. While a majority of any given group may be present, only the above Board will take official action based on the above agenda. 1. 1.1. 1.2. 1.3. 2. 3. 4. Documents: 5. INDEPENDENT ACCOUNTANT’S COMPILATION REPORT To the Village Board Village of Pardeeville Pardeeville, Wisconsin Management is responsible for the accompanying Tax Incremental District No. 2 annual report form PE-300 to the Wisconsin Department of Revenue for the year ended December 31, 2025 included in the accompanying prescribed form in accordance with the requirements of the Wisconsin Department of Revenue. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. We did not audit or review the Tax Incremental District No. 2 annual report included in the accompanying prescribed form, nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. We do not express an opinion, a conclusion, nor provide any form of assurance on the Tax Incremental District No. 2 annual report included in the accompanying prescribed form. The Tax Incremental District No. 2 annual report included in the accompanying prescribed form is presented in accordance with the requirements of the Wisconsin Department of Revenue, and is not intended to be a presentation in accordance with accounting principles generally accepted in the United States of America and may not be suitable for another purpose. This report is intended solely for the information and use of the Village of Pardeeville and the Wisconsin Department of Revenue and is not intended to be and should not be used by anyone other than these specified parties. Johnson Block & Company, Inc May 27, 2026 WI Dept of Revenue TID Annual Report Form PE-300 2025 Section 1 – Municipality and TID Co-muni code Municipality County Due date Report type TID number TID type TID name Creation date Mandatory termination date Anticipated termination date Section 2 – Beginning Balance Amount TID fund balance at beginning of year 11171 PARDEEVILLE COLUMBIA 07/01/2026 ORIGINAL 002 6 08/17/2021 08/17/2041 N/A $-898,156 Section 3 – Revenue Amount Tax increment Investment income Debt proceeds Special assessments Shared revenue Sale of property Allocation from another TID $107,723 $4,667 TID number Developer guarantees Developer name Transfer from other funds Source General Property Taxes for debt service $290,492 Grants Source Other revenue Source Total Revenue (deposits) $402,882 Page of 1 4 WI Dept of Revenue TID Annual Report Form PE-300 2025 Section 4 – Expenditures Amount Capital expenditures Administration Professional services Interest and fiscal charges DOR fees Discount on long-term debt Debt issuance costs Principal on long-term debt Environmental costs Real property assembly costs Allocation to another TID $6,234 $29,196 $165,962 $150 $125,000 TID number Developer grants Developer name N/A $0 Transfer to other funds Fund Other expenditures Name Total Expenditures $326,542 Section 5 – Ending Balance Amount TID fund balance at end of year Future costs Future revenue Surplus or deficit $-821,816 $6,139,201 $6,961,017 $0 Page of 2 4 WI Dept of Revenue TID Annual Report Form PE-300 2025 Current Year TID New Construction Values TID TID New Construction Increase TID New Construction Decrease Prior Year Correction TID Net New Construction (NNC) Section 6 – TID New Construction 002 $8,650,000 $0 $-4,578,200 $4,071,800 Total $8,650,000 $0 $-4,578,200 $4,071,800 Current Year Allowable Levy Increase Attributable to TID NNC TID TID Net New Construction Prior Year Municipal Equalized Value TID Net New Construction % Prior Year Adjusted Actual Levy Allowable Levy Increase Attributable to TID Net New Construction 002 $4,071,800 $240,159,300 1.70 $772,281 $13,129 Total $4,071,800 $240,159,300 1.70 $772,281 $13,129 Current Year Actual TID NNC Impact to Municipal Levy Levy Increase Attributable to TID Net New Construction Increase per $100,000 $13,129 $0.13129 Historical Allowable Levy Increase Attributable to TID NNC Year TID TID Net New Construction TID Net New Construction % Allowable Levy Increase Attributable to TID Net New Construction Prior Year Adjusted Actual Levy Prior Year Municipal Equalized Value 2024 002 $8,532,300 $209,765,700 4.07 $736,839 $29,989 2024 Total $8,532,300 $209,765,700 4.07 $736,839 $29,989 2023 002 $240,600 $187,039,200 0.13 $729,320 $948 2023 Total $240,600 $187,039,200 0.13 $729,320 $948 Page of 3 4 WI Dept of Revenue TID Annual Report Form PE-300 2025 Section 7 – Preparer/Contact Information Preparer name Preparer title Preparer email Preparer phone Contact name Contact title Contact email Contact phone Brent Nelson Audit Partner (608) 987-2206bnelson@johnsonblock.com Julie Reis Finance Director / Treasurer (608) 429-3121Julie@villageofpardeeville.net Submission Information Co-muni code TID number Submission date Confirmation Submission type 11171 002 05-28-2026 08:54 AM TIDAR20250303O1779880591468 ORIGINAL Page of 4 4