budget-in-brief-2025_final-v1.pdf

Waukesha County Executive and Board of Supervisors……………………………………….2 County Executive Budget Message………………………………………………………………………………………..3-6 2025 Budget Summary………………………………………………………………………………………………………………………………..7 2025 Tax Levy Summary……………………………………………………………. 8 County Tax Levy by Function ……………………………………………………………………………9 County-Wide Pillars ……………………………………………………………………………10 Organizational Chart……………………………………………………………………………………………………………………..11 Budgeted Positions 2023 - 2025 - Summary by Department…………………………………………………………………12 2025 Budget Summary by Functional Area by Agency by Fund…………………………………………………………………………………………….13-14 2023 - 2025 Expenditure Summary…………………………………………………………………………………………………………..15 2025 Expenditure Highlights……………………………………………………………………………………………………………………..16 2023 - 2025 Revenue Summary…………………………………………………………………………………………………………….17 2025 Revenue Highlights…………………………………………………………………………………………………………………18 2025 Capital Projects Budget………………………………………………………………………………………………………………..19-20 2025 - 2029 Capital Projects Plan - Summary by Year………………………………………………………………………………………………………….21 Projected Debt Service……………………………………………………………………………………………………………………22 Debt Service Ratio and Debt Outstanding…………………………………………………………………..23 Financial Management Policies……………………………………………………………..………………………………………24 County Planning Processes…………..………………………………………………………………………………………………………25-26 Capital and Operating Budget Process………………………………………………………………………………………………………………..27 Equalized Property Value by Municipality…………………………………………………………………………………………………………..28 County Population……………………………………………………………………………………………………………………………………………29 General County Purpose Property Tax Levy Data…………………………………………………………………30 Waukesha County Community Profile………………………………………………………………………………………………………….31-32 County Department Head Listing………………………………………………………………………………………………………….33 A BRIEF GUIDE TO THE 2025 WAUKESHA COUNTY ADOPTED BUDGET Fun Facts & Stats Sounds like a plan! Financial Summary BIG Projects in 2025 & Beyond! The Budget-In-Brief is a summary document. Further detail on the 2025 budget and County operations can be obtained from the Waukesha County Department of Administration or from the County's website at www.waukeshacounty.gov/budget (or scan the QR code to the right with your smart phone or tablet). Taxes! 2025 Edition How is the County Organized? CHECK IT OUT! 1 Waukesha County Executive Paul Farrow (Term Expires April 2027) Waukesha County Board of Supervisors (Terms Expire April 2026) Chairperson James A. Heinrich (9th District) First Vice-Chairperson Keith Hammitt (23rd District) Second Vice-Chairperson Jacob LaFontain (7th District) 1st District Steve Styza 6th District Jeremy Walz 14th District Christine Mommaerts 20th District Thomas J. Schellinger 2nd District Wayne Euclide 8th District Johnny Koremenos 15th District Robert L. Kolb 21st District Joel R. Gaughan 3rd District Richard Morris 10th District Terry Thieme 16th District Michael A. Crowley 22nd District Gary J. Szpara 4th District James Batzko 11th District Christine M. Howard 17th District Brian Meier 24th District Larry Bangs 5th District Jennifer Grant 12th District Peter M. Wolff 18th District Larry Nelson 25th District Darlene M. Johnson 13th District John D. Leisemann 19th District Darryl J. Enriquez The entire budget can be found at http://www.waukeshacounty.gov/budget 2 Waukesha County Office of the County Executive Paul Farrow County Executive To: Residents of Waukesha County and Honorable County Board Members From: Paul Farrow, County Executive Date: December 11, 2024 The 2025 Adopted Budget maintains long-standing priorities while facing cuts in multiple areas. Even as general inflation has slowed in recent months, the cost to keep the county safe and maintain the infrastructure that residents and businesses rely on, continues to pose challenges. The reality is, those challenges cannot be addressed under state-mandated levy limits. On a positive note, we were able to stretch scarce dollars a little further this year because higher interest rates have generated significant improvements in investment income, an increase of $1.1 million. Even with this additional funding, difficult decisions had to be made, which are detailed below. Beyond 2025, we will not be able to significantly tap into this revenue source again to alleviate future budget pressures. This is due to a forecasted decline in interest rates and expected decrease in invested balances as federal funds are spent by the end of the grant terms. Last year, leadership at the state sought to address the fiscal pressures that local governments have long faced. They did this by providing services to their residents and increasing Shared Revenues after being frozen for many years. While the aid was appreciated, the measure fell short for Waukesha County by maintaining features that disproportionately underfund the third most populous county in the state. Waukesha County is tied for the lowest amount of Shared Revenue per capita among the 72 counties, and the $3.5 million in additional funding has been allocated entirely to cover the cost to continue and the compensation study adjustments that were needed to address significant staffing shortfalls. We cannot count on the state or federal government to solve these issues for us. Budgets require prioritization, and the budget before you continues to put justice and public safety at the forefront, as our residents expect. The vast majority of new tax levy and resources is being dedicated to these programs. This includes making the difficult decision to shift $2.0 million of tax levy and other ongoing revenues that support the County’s down payment funding in the Capital Plan to the Sheriff’s Department. This move will accommodate the pressing medical and inmate population needs at the jail. The County will still meet the minimum 20% down payment policy in 2025, but may have to lower this standard and rely more on borrowing in light of future infrastructure needs. And like investment income, this is the kind of measure that can only be used one time and is not available for subsequent budget pressures beyond 2025. All of this is why I convened the Budget Task Force earlier this year. The fiscal challenges we face are significant. The County benefited from multiple sessions of public input from community leaders as we plot a long-term path to providing the services and infrastructure that residents expect and demand. I look forward with working with you on these issues as we go forward. COUNTY EXPENDITURES AND REVENUES Proposed expenditures in the budget total $388.5 million, a decrease of $2.9 million from the prior year. Operating budget expenditures increase $6.3 million or 1.9%. Capital project expenditures decrease $9.2 million for a total capital budget of $43.7 million and includes the 2025 construction phase for the courthouse renovation project, repaving and rehabilitation of County Trunk Highways, and improvements to park infrastructure and facilities. The proposed 2025 general property tax levy totals $115.5 million, an increase of 0.59% or $675,235. The increase includes a factor for tax increment district closures, prior-year unused levy capacity, debt service on infrastructure 4 3 investments and a net new construction growth rate of 1.45% as compared to 1.79% in the prior year. This is offset by the state’s elimination of the personal property tax beginning in the 2025 budget and a corresponding aid payment of $1.2 million to offset the impact. The growth in levy is against an equalized property tax base of $85.7 billion, which experienced a 3.7% increase. The general county tax rate decreases $0.04 per $1,000 of property value, from $1.39 to $1.35. The budget continues careful management of personnel, with total personnel costs increasing 2.6% from the 2024 budget. This includes a net reduction in funded regular full-time and part-time positions of 11.3 FTE, offset by the cost to continue existing staff. This is mostly due to reductions in state/federal funding and cost pressures experienced under the state’s property tax levy limits, described in more detail below. The 2025 budget includes changes in key revenue sources.  American Rescue Plan Act (ARPA) funding decreases $26.7 million, as the county’s $78.5 million allocation from the Coronavirus State and Local Fiscal Recovery Funds program comes to an end. I would like to thank the County Board for their support the last few years, as we prudently targeted these funds to make lasting improvements. We have used these funds to initiate the building of a courthouse that will serve the county’s justice needs for several decades, saving taxpayers tens of millions of dollars in debt borrowing costs; expanded the revolving loan GROW Fund to promote economic development; supported sworn officer pay increases to improve staffing levels and promote public; and initiated a program to deploy crisis clinicians with law enforcement to mitigate the amount of time sworn staff remain on the scene and direct individuals to appropriate care. One last appropriation of $615,000 is budgeted to support the implementation of an enterprise resource planning (ERP) system, which is allowable under the grant rules because it is under contract before the end of 2024. Other existing appropriations for capital projects (e.g., the courthouse) are also under contract, and will be spent before the final deadline of December 31, 2026. All other remaining funds will be spent or claimed against eligible expenses before the year-end 2024 financial year closes.  The Federal Reserve has increased interest rates multiple times between March of 2022 and July of 2023 in an effort to slow inflation. This has resulted in improving investment income, which is budgeted to increase $1.1 million in the Treasurer’s Office.  Continuing strong demand for quality outdoor recreation leads to an increase in various parks fees (e.g., annual/entrance stickers, camping fees) of $115,000. The County’s long-standing practice of supporting our parks with fees from those who enjoy these quality-of-life amenities (making up 77% of funding), reduces tax levy reliance and is one of the factors that makes Waukesha County a fiscally conservative leader. The Justice and Law Enforcement program areas remain a priority, receiving over $3.5 million of additional tax levy, which is more than the overall general tax levy increase of $675,235 due to shifting levy from capital projects and freeing up resources through higher investment income. An additional $2.1 million of state Shared Revenue was provided to this functional, including $2.0 million re-allocated from capital projects to replace ARPA funding that was budgeted in 2024 to phase-in the impact of the compensation study and to cover higher jail costs (discussed below).  The Sheriff’s Department receives an additional $2.8 million in tax levy, an increase of 8.7%, and an additional $1.5 million in Shared Revenue. The increase is possible after the transfer of $2.0 million in tax levy and other ongoing revenues that previously used to fund a significant portion of the down payment in the capital projects budget. The need is driven by increase of over $1.0 million or 44% in jail medical contract costs. In addition, higher inmate populations at the jail are straining capacity, and this budget assumes the removal of all federal inmates, and the corresponding $1.2 million in revenue, to free up needed space in advance of a future jail expansion. Even with the additional resources, the department will need to unfund 2.0 FTE deputy sheriff positions in 2025 to meet target. 4  Emergency Preparedness, which includes emergency dispatch operations for the Sheriff’s Department and 34 municipalities, budgets an increase of $450,000 or 6.5% in tax levy, driven mostly by increasing personnel costs as the department implements compensation study to address high telecommunicator (dispatcher) vacancy levels and the loss of a $124,000 grant, assumed in the 2024 budget. The department will be unfuding a 1.0 FTE telecommunicator, a 1.0 FTE telecommunicator supervisor, as well as funding that supported a 1.0 FTE overfill telecommunicator.  The District Attorney’s Office receives an increase in tax levy of $100,000 or 4.4%. The state Department of Justice has reduced the department’s VOCA grant award revenue by $249,000 to $100,000. This budget helps offset the loss by allocating $160,000 of prior-year Opioid Settlement fund balance, but the department will still need to eliminate 1.0 FTE victim witness counselor as a result of reduced state/federal support. ARPA funding of $303,000 sunsets at the end of 2024, resulting in the loss of a prosecutor, senior administrative specialist, and victim witness specialist. The conclusion of the SMART grant in 2024 means the loss a state-employed prosecutor and a part-time administrative assistant.  Circuit Courts receive an additional $100,000 or 1.7% in tax levy and is expected to receive an additional $220,000 in federal IV-D (child support-related) reimbursements, to help cover the cost to continue while the state Circuit Court Support grant remains stagnant after many years.  The Medical Examiner’s Office receives an increase in tax levy $65,000 or 4.6%, along with $114,000 of Opioid Settlement funds to help cover the increasing cost to continue and a $76,000 decrease in revenues for medical examiner services provided to Washington County, as part of a restructuring of that contract to adjust the level of service and decrease workload. SERVICE LEVEL ADJUSTMENTS The 2025 budget includes changes in service levels in several areas.  Utility expenses for general county buildings that are accounted for in the Department of Public Works – General Fund consist of electricity, natural gas, and water/sewer service, and are budgeted to increase $308,700 largely due to rate increases. In order to meet these and other rising costs, the department is unfunding two building services workers in the Housekeeping program and will rely on contracted staff to pick up most of the work. The department is also reducing the base Building Improvement Plan budget, which funds maintenance, repair, and replacement to keep county buildings and related mechanical systems in good working condition, by $100,000.  The Department of Public Works – Transportation Fund budget assumes a $134,600 decrease in state General Transportation Aid revenue, based on the current-year allocation. The department is balancing this budget by reducing its budget for road salt on county highways by $116,000. This translates to a decrease of 2,000 tons, from 14,700 tons to 12,700 tons, which is more in-line with historical averages, but provides less flexibility for severe winters.  The Sheriff’s Department ended Huber operations at the Northview facility in June of 2024 and replaced it with an expanded electronic monitoring program. This was done to shift staffing resources to the main jail and reduce overtime costs. This budget includes $536,000 of General Fund balance to support electronic monitoring, which will need to be phased-out in favor of ongoing revenues over multiple years.  Health and Human Services is offsetting a $163,300 decrease in federal ARPA funding that was allocated directly to the Aging and Disability Resource Center – General Fund budget by reducing in-home care (e.g., bathing) by $68,100 and meals provided through senior dining centers and home delivery by $26,500. 5 INVESTING IN INFRASTRUCTURE The 2025 capital budget, with total expenditures of $43.7 million, decreases $9.2 million from the 2024 budget, and includes $20.4 million for the 2025 construction phase for the Courthouse Project Step II: Renovate 1959 Courthouse, which is a decrease in planned spending of $15.0 million from the 2024 phase. The project will improve security, address aging and out-of-date facility systems, and ensure that facilities can support the next fifty years of growth in the County. The 2025 budget also includes $5.2 million toward the rehabilitation of CTH O (Moorland Road), between CTH ES (National Avenue) and CTH D (Cleveland Avenue) in the City of New Berlin as part of a multi-year effort to improve multiple segments along one of the County’s busiest highways. After one of the County’s salt domes collapsed earlier this year, there is $1.5 million set aside to replace it, partially offset with $465,000 in insurance reimbursements. There is a total of $470,000 budgeted to replace the roof and uninterruptible power supply at the Communication Center. The budget also initiates efforts to address increasing inmate population at the Jail with $250,000 toward a study to evaluate construction options. PROJECT FUNDING AND DEBT MANAGEMENT The County values strategic, long-range capital planning, budgeting and debt management policies and practices. Down payment support for the capital budget decreases $20.4 million, mostly due to a planned reduction in ARPA funding toward projects of $17.9 million. In addition, a combination of tax levy, Shared Revenue, and other ongoing revenues decrease $3.2 million, to offset the elimination of $1.2 million in ARPA funding in multiple justice and public safety budgets that had been used to phase-in the impact of the compensation study, and $2.0 million for budget pressures at the jail, as mentioned previously. The remaining down payment equals 22% of net capital costs, which is above the target policy of 20%, but will be difficult to maintain in future capital plan years. Borrowed funds are budgeted at $29.2 million, an increase of $8.4 million from the 2024 budget. This includes $25.0 million in borrowing for the capital plan, an increase of $8.0 million from the 2024 budget, and $4.2 million in borrowing for major vehicle replacements, an increase of $0.4 million. The County’s 2025 debt service expenses are budgeted at $17.2 million, which is well within the County’s key benchmark ratio of debt service expenditures to the total governmental operating expenditures of less than 10%. Maintaining debt service on borrowing at a lower level in the range of 5.5% to 6.5% assures the County will be able to maintain its infrastructure without diminishing funding needed for direct services for future generations. ACKNOWLEDGEMENTS I would like to thank the Waukesha County staff that helped prepare the 2025 Waukesha County Budget and the County Board Supervisors who reviewed these difficult decisions and worked hard to deliver a budget that will continue our commitment to the taxpayers of Waukesha County to remain a low-tax leader. Sincerely, PAUL FARROW 6 2024 Adopted 2025 Budget Budget $ % OPERATING BUDGETS Gross Expenditures $338,446,510 $344,725,103 $6,278,593 1.86% MEMO: Less Interdept. Charges (a) $46,848,777 $47,505,424 $656,647 1.40% MEMO: Net Expenditures (a) $291,597,733 $297,219,679 $5,621,946 1.93% Less: Revenues (Excl. Retained Earnings) $208,072,266 $212,079,540 $4,007,274 1.93% Less Net Appropriated Fund Balance $12,333,207 $13,079,906 $746,699 TAX LEVY - OPERATING BUDGETS $118,041,037 $119,565,657 $1,524,620 1.29% CAPITAL PROJECTS BUDGET Expenditures $52,920,900 $43,745,400 ($9,175,500) -17.3% Less: Revenues $45,485,004 $36,890,865 ($8,594,139) -18.9% Less: Appropriated Fund Balance $6,436,638 $6,459,277 $22,639 TAX LEVY-CAPITAL PROJECTS BUDGET $999,258 $395,258 ($604,000) -60.4% COUNTY TOTALS Expenditures (a) $391,367,410 $388,470,503 ($2,896,907) -0.7% Less: Revenues $253,557,270 $248,970,405 ($4,586,865) -1.8% Less: Appropriated Fund Balance $18,769,845 $19,539,183 $769,338 County General Tax Levy (Excl Library)(b) $114,862,166 $115,537,401 $675,235 0.59% Federated Library Tax Levy (c) $4,178,129 $4,423,514 $245,385 5.9% Total County Tax Levy (b) $119,040,295 $119,960,915 $920,620 0.77% (a) (b) (c) 2024 Adopted 2025 Budget Budget $ % General County Tax Levy $114,862,166 $115,537,401 $675,235 0.59% General County Tax Rate $1.3899 $1.3479 ($0.0420) -3.02% General County Equalized Value $82,638,928,700 $85,713,447,900 $3,074,519,200 3.72% Federated Library Tax Levy $4,178,129 $4,423,514 $245,385 5.87% Federated Library Tax Rate $0.2016 $0.2015 ($0.0001) -0.05% Federated Library Equalized Value $20,729,686,000 $21,951,625,900 $1,221,939,900 5.89% 2025 BUDGET SUMMARY Incr/(Decr) From 2024 Special County Library tax applied to those Waukesha County communities without a library. Adopted Budget Incr/(Decr) From 2024 Adopted Budget 2025 Budget Tax Levy Breakdown (General County and Federated Library) 2025 operating budget net expenditures are $297,219,679 and total County net expenditures are $340,965,079 after eliminating interdepartmental chargeback transactions (mostly from internal service fund operations and cross charges, e.g. Sheriff Bailiff and Conveyance services), included in gross expenditures to conform with GAAP, but in effect results in double budgeting. The tax levy (for 2025 Budget purposes) increase is within Wisconsin's statutory limits (see Planning and Budget Policy Section). State statute limits general property tax levy increases to the growth in net new construction (1.45% for 2025), with adjustments for debt service, the closure of tax increment districts, and prior-year unused levy capacity. Allowable levy growth is also reduced in 2025 due to the elimination of the personal property tax, which is offset by a $1.2 million state aid payment. 7 ___________________________________________________________________________________ 2025 General County Tax Levy Summary ___________________________________________________________________________________ Section 66.0602 of the Wisconsin State Statutes, imposes a limit on property tax levies by cities, villages, towns, and counties. These entities cannot increase their tax levy by a percentage that exceeds their prior year change in equalized value due to net new construction plus an increment for terminated Tax Incremental Districts . The limit also includes exemptions for debt service obligations, consolidated services, and unused tax levy from the prior year. The 20 25 proposed budget includes a general county tax levy of $ 115,537,401, which is an increase of 0.59% or $675,235. Trends in expenditures follow available revenue associated with state program changes and/or capital project needs using bond funding. $303.7 $316.7 $310.4 $333.7 $372.9 $387.2 $384.0 $199.4 $210.5 $202.6 $224.2 $260.6 $272.3 $268.5 $104.4 $106.2 $107.8 $109.5 $112.3 $114.9 $115.5 $- $50.0 $100.0 $150.0 $200.0 $250.0 $300.0 $350.0 $400.0 $450.0 2019 2020 2021 2022 2023 2024 2025 T otal Expenditures, Revenue, Tax Levy (Excludes Bridges Library System Tax) (In Millions $) Expenditure w/o Library Tax Revenues (Includes Fund Balance) Tax Levy The chart s below illustrates the allowable county tax levy limit, compared to adopted/proposed increases. The allowable levy limit fluctuates from year to year, mostly due to changes in net new construction and changes in debt service payments. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 2018 2019* 2020 2021 2022 2023 2024 2025* Tax Levy Increase vs Levy Limit Limit Actual Increase *Allowable levy growth was reduced by state statute reflecting the exemption of personal property for 2019 and 2025 budget purposes. For 2019, machinery, tools, and patterns (not used in manufacturing) were exempted, and for 2025, all remaining personal property was exempted. Both reductions in allowable levy were offset with state aid payments, including $744,000 in 2019 and $1.2 million in 2025. 8 2024 2025 Adopted Adopted BY FUNCTION Budget Budget $ % Justice & Public Safety $49,167,928 $52,714,858 $3,546,930 7.2% Health & Human Services $28,449,091 $28,585,849 $136,758 0.5% Parks, Env., Educ. & Land Use $10,095,517 $10,340,902 $245,385 2.4% Public Works $12,437,628 $12,740,628 $303,000 2.4% General Administration $2,462,660 ($162,481) $(2,625,141) -106.6% Non-Departmental $0 $0 - - Debt Service $15,428,213 $15,345,901 $(82,312) -0.5% Capital Projects $999,258 $395,258 $(604,000) -60.4% Total Tax Levy $119,040,295 $119,960,915 $920,620 0.8% 2024-2025 TAX LEVY BY FUNCTION (COMBINES ALL FUNDS) Incr/(Decr) From 2024 Adopted Budget $(10.00) - $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 Just. & Safety Hum. Svcs. Parks* Pub. Works Gen. Admin. Non- Dept. Debt Svc. Capital $ in Millions 2021-2025 Budgeted Tax Levy by Functional Area 2021 2022 2023 2024 2025 The chart above shows the majority of recent tax levy growth trend to be primarily within the Justice and Public Safety. * Includes Parks, Environment, Education and Land Use 9 Mission Statement: “The mission of Waukesha County government is to promote the health, safety and quality of life of citizens while fostering an economically vibrant community. We are committed to delivering effective, high quality programs and services in a courteous and fiscally prudent manner.” Vision Statement: “Waukesha County…leading the way with quality and value.” Standards of Service Excellence: Teamwork & Collaboration, Innovation, Efficiency & Cost Savings, Communication, Ethics & Diversity, Well-being County-Wide Pillars: The areas in which our strategic plans are focused, supporting the county’s mission and vision and providing direction for goals and objectives: 1. Customer Service: High customer satisfaction 2. Quality: High standards of service excellence 3. Team: Best professionals serving the public in the best way 4. Health and Safety: Ensure the well-being of citizens 5. Finance: Protect taxpayer’s investment In addition to statutory requirements and conformance with recognized financial standards, Waukesha County’s commitment to strategic budgeting requires decisions to be made in conformance with the County’s budget philosophy: • Balance spending with people’s ability to pay • Incorporate citizen and stakeholder involvement • Establish links to strategic planning • Base decisions on measurable objectives • Maintain best budgeting practices (for stable future budgets) • Protect the County’s Aaa/AAA bond ratings Departmental budgets are tied to the Strategic Plan in the following manner: • Budget initiatives are organized under County-Wide Pillars • Objectives focus on areas that utilize significant budget resources • Performance measures demonstrate level of achievement over multiple years 10 Judicial Branch Legislative Branch Legend Elected Officials County and State Shared Governance Board or Commission Governance Executive Branch Waukesha County Organizational Chart Citizens of Waukesha County County Executive County Board Circuit Court Judges Corporation CounselAdministration Health & Human Services Medical Examiner Parks and Land Use Public Works Research & Audit ServicesClerk of Courts County Clerk Sheriff Treasurer Court Commissioners Juvenile Court Probate Court UW Extension Federated Library LegislativeEmergency Preparedness District Attorney Register of Deeds 11 2024 2024 Incr/(Decr) 2023 Adopted Modified 2025 From 2024 BY DEPARTMENT Year End Budget Budget Budget Adpt Budget Administration 107.50 110.00 110.00 108.50 (1.50) (Includes End User Operations & Tech.) Bridges Library System 7.00 7.00 7.00 7.00 0.00 Circuit Court Services 84.50 81.00 81.00 81.00 0.00 Corporation Counsel 41.00 42.85 42.85 42.85 0.00 County Board 3.50 3.50 3.50 3.50 0.00 County Clerk 5.00 5.00 5.00 5.51 0.51 County Executive 4.65 4.65 4.65 4.65 0.00 District Attorney 41.00 36.53 36.53 32.15 (4.38) Emergency Preparedness 65.50 66.00 66.00 64.00 (2.00) Health & Human Services 440.46 441.67 443.67 440.71 (0.96) Medical Examiner 16.00 16.00 16.00 16.00 0.00 Parks & Land Use 102.05 103.31 103.31 104.31 1.00 Public Works 133.00 131.00 131.00 129.00 (2.00) Register Of Deeds 16.00 16.00 16.00 16.00 0.00 Sheriff 353.50 352.50 352.50 350.50 (2.00) Treasurer 5.00 5.00 5.00 5.00 0.00 UW-Extension 2.00 2.00 2.00 2.00 0.00 Total Regular Positions (FTE) 1,427.66 1,424.01 1,426.01 1,412.68 (11.33) Total Extra-Help Positions (FTE) 98.40 86.98 86.65 84.70 (2.28) Total Overtime Positions (FTE) 27.75 28.45 28.45 27.63 (0.82) TOTAL POSITION EQUIVALENTS COUNTY-WIDE 1,553.81 1,539.44 1,541.11 1,525.01 (14.43) • • • BUDGETED POSITIONS 2023-2025 - SUMMARY BY DEPARTMENT SIGNIFICANT CHANGES FOR 2025: Budgeted Full-Time Equivalents (FTEs) decrease by a net of 14.43, including temporary extra help and overtime. There is a net decrease of 11.33 FTE budgeted regular positions Temporary extra help decreases by 2.28 FTE (about 4,742 hours), and budgeted overtime decreases 0.82 FTE (about 1,706 hours). 12 2025 ADOPTED BUDGET Tax Levy AGENCY NET FUND $ Change NAME EXPEND. REVENUES BALANCE TAX LEV Y '24 - '25 JUSTICE AND PUBLIC SAFETY EMERGENCY PREPAREDNESS General $8,944,627 $1,079,866 $454,153 $7,410,608 $450,000 Radio Services $2,055,531 (a) $2,339,967 ($284,436) $0 $0 Radio Svcs. Rtnd. Earn. $0 ($284,436) $284,436 $0 $0 Radio Svcs. Fund Bal. Appr. $0 ($783,299) $783,299 $0 $0 DISTRICT ATTORNEY $3,465,596 $900,656 $168,150 $2,396,790 $100,000 CIRCUIT COURT SERVICES $11,193,745 $5,043,947 $0 $6,149,798 $100,000 MEDICAL EXAMINER $2,917,994 $1,299,179 $135,602 $1,483,213 $65,000 SHERIFF $53,816,059 $16,474,288 $2,067,322 $35,274,449 $2,831,930 Subtotal: Justice & Public Safety $82,393,552 $26,070,168 $3,608,526 $52,714,858 $3,546,930 HEALTH AND HUMAN SERVICES CORPORATION COUNSEL Child Support (General Fund) $3,271,788 $2,869,656 $0 $402,132 $39,688 HEALTH & HUMAN SERVICES Human Services (General Fund) $104,521,470 $75,149,679 $1,188,074 $28,183,717 $97,070 Aging and Disability Resource Center Contract (ADRC) Fund $4, 267,640 $4,267,640 $0 $0 $0 HHS - ARPA $0 $0 $0 $0 $0 Subtotal: Health and Human Services $112,060,898 $82,286,975 $1,188,074 $28,585,849 $136,758 PARKS, ENVIR, EDUC. & LAND USE REGISTER OF DEEDS $1,585,351 $3,697,980 $0 ($2,112,629) $30,000 UW-EXTENSION: EDUCATION $535,593 $148,849 $0 $386,744 $20,000 BRIDGES LIBRARY SYSTEM County $4,423,514 $0 $0 $4,423,514 $245,385 State Aids $2,665,406 $2,403,906 $261,500 $0 $0 CAFÉ Shared Automation $531,805 $544,805 ($13,000) $0 $0 CAFÉ Rtnd. Earn. $0 ($13,000) $13,000 $0 $0 CAFÉ Rtnd. Fund Balance $0 $0 $0 $0 $0 PARKS & LAND USE General $15,316,327 $7,421,700 $263,854 $7,630,773 $50,000 Community Development $3,292,901 $3,292,901 $0 $0 $0 Workforce Innovation $2,063,348 $1,838,348 $212,500 $12,500 ($100,000) Tarmann Parkland Acquisitions $400,000 $0 $400,000 $0 $0 ARPA - Parks $0 $0 $0 $0 $0 Golf Courses $2,624,442 (a) $2,527,850 $96,592 $0 $0 Golf Course Rtnd. Earnings $0 $96,592 ($96,592) $0 $0 Golf Course Fund Bal. Appr. $0 $0 $0 $0 $0 Ice Arenas $1,419,990 (a) $1,303,785 $116,205 $0 $0 Ice Arenas Rtnd. Earnings $0 $116,205 ($116,205) $0 $0 Ice Arenas Fund Bal. Appr. $0 $0 $0 $0 $0 Material Recycling Facility $3,769,706 (a) $2,844,683 $925,023 $0 $0 MRF Retained Earnings $0 $0 $0 $0 $0 MRF Fund Bal. Appr. $0 $0 $0 $0 $0 Subtotal: Parks, Env., Ed. & Land Use $38,628,383 $26,224,604 $2,062,877 $10,340,902 $245,385 (a) Proprietary fund (Internal Service and Enterprise funds) expenditure appropriations exclude Fixed Asset and Debt Service Principal payments to conform with generally accepted accounting standards. Fixed asset purchases and Debt Service principal payments will be funded by operating revenues, tax levy, or balance appropriations and are included, as applicable, in each agency budget request. 2025 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND 13 2025 ADOPTED BUDGET Tax Levy AGENCY NET FUND $ Change NAME EXPEND. REVENUES BALANCE TAX LEV Y '24 - '25 2025 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND PUBLIC WORKS DEPARTMENT OF PUBLIC WORKS General $9,906,030 $525,141 $402,600 $8,978,289 $100,000 Transportation $18,060,886 $14,088,547 $210,000 $3,762,339 $203,000 Central Fleet Maintenance $4,627,140 (a) $4,690,209 ($63,069) $0 $0 Central Fleet Rtnd. Earnings $0 ($63,069) $63,069 $0 $0 Central Fleet Fund Bal. Appr. $0 ($101,083) $101,083 $0 $0 Vehicle/Equipment Replacement $3,619,595 (a) $4,285,882 ($666,287) $0 $0 Veh. Replace Rtnd. Earnings $0 ($666,287) $666,287 $0 $0 Veh. Replace Fund Bal. Appr. $0 $0 $0 $0 $0 Airport $1,577,167 (a) $1,407,585 $169,582 $0 $0 Subtotal: Public Works $37,790,818 $24,166,925 $883,265 $12,740,628 $303,000 GENERAL ADMINISTRATION COUNTY EXECUTIVE $760,440 $0 $0 $760,440 $30,000 COUNTY BOARD $1,006,958 $0 $0 $1,006,958 ($3,000) COUNTY CLERK $814,315 $297,640 $107,213 $409,462 $19,000 TREASURER $845,691 $7,626,288 $120,000 ($6,900,597) ($1,010,000) ADMINISTRATION General $6,562,725 $4,510,805 $114,867 $1,937,053 ($1,722,602) Risk Management $3,736,488 (a) $3,492,238 $244,250 $0 $0 Collections $1,259,240 (a) $1,259,240 $0 $0 $0 American Job Center $147,336 (a) $59,100 $88,236 $0 $0 End User Technology $11,212,639 (a) $9,697,970 ($24,633) $1,539,302 $26,149 End User Technology Rtnd. Earn. $0 ($24,633) $24,633 $0 $0 End User Tech. Fund Bal. Appr. $0 ($922,252) $922,252 $0 $0 CORPORATION COUNSEL General $1,695,501 $610,600 $0 $1,084,901 $35,312 Subtotal: General Administration $28,041,333 $26,606,996 $1,596, 818 ($162,481) ($2,625,141) NON DEPARTMENTAL GENERAL $1,638,443 $1,044,972 $593,471 $0 $0 HEALTH & DENTAL INSURANCE $25,814,900 (a) $25,678,900 $136,000 $0 $0 CONTINGENCY $1,200,000 $0 $1,200,000 $0 $0 Subtotal: Non-Departmental $28,653,343 $26,723,872 $1,929,471 $0 $0 DEBT SERVICE--GENERAL $17,156,776 $0 $1,810,875 $15,345,901 ($82,312) Subtotal: Operating Budget $344,725,103 $212,079,540 $13,079,906 $119,565,657 $1,524,620 CAPITAL PROJECTS $43,745,400 $36,890,865 $6,459,277 $395,258 ($604,000) GRAND TOTAL $388,470,503 $248,970,405 $19,539,183 $119,960,915 $920,620 (a) Proprietary fund (Internal Service and Enterprise funds) expenditure appropriations exclude Fixed Asset and Debt Service Principal payments to conform with generally accepted accounting standards. Fixed asset purchases and Debt Service principal payments will be funded by operating revenues, tax levy, or balance appropriations and are included, as applicable, in each agency budget request. 14 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate (a) Budget Adpt. Budget $143,373,523 $155,238,052 $152,745,709 $159,294,656 $4,056,604 $127,544,139 $139,084,710 $134,722,045 $140,578,667 $1,493,957 $24,265,921 $25,514,882 $25,410,458 $25,758,029 $243,147 $1,764,020 $1,769,778 $2,175,139 $1,936,975 $167,197 $15,903,322 $16,839,088 $16,686,568 $17,156,776 $317,688 $27,659,075 $52,920,900 $83,771,811 $43,745,400 $(9,175,500) $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate (a) Budget Adpt. Budget $74,523,464 $78,062,531 $78,677,323 $82,393,552 $4,331,021 $96,946,687 $105,559,022 $104,685,465 $112,060,898 $6,501,876 $41,769,129 $43,620,188 $44,036,248 $38,628,383 $(4,991,805) $35,531,594 $37,733,516 $36,842,640 $37,790,818 $57,302 $26,050,735 $27,302,374 $27,028,286 $28,041,333 $738,959 $22,125,994 $29,329,791 $23,783,388 $28,653,343 $(676,448) $15,903,322 $16,839,088 $16,686,568 $17,156,776 $317,688 $27,659,075 $52,920,900 $83,771,811 $43,745,400 $(9,175,500) $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) (a) (b) (c) Estimated expenditures exceed budget due in part to prior year appropriations carried forward and expended in current year other budget modifications approved by County Board through an ordinance or fund transfer. Proprietary Fund (Internal Service and Enterprise funds) expenditure appropriations exclude fixed asset and Debt Service principal payments to conform with generally accepted accounting standards. Fixed Asset purchases and Debt Service principal payments will be funded through operating revenues, Tax Levy, or Fund Balance appropriations and are included, as applicable, in each agency budget request. 2023 - 2025 EXPENDITURE SUMMARY Capital Projects (a) (c) Total Expenditures Capital Projects (a) (c) Total Expenditures Capital Projects includes $39,545,400 total expenditures for the Capital Improvement Plan and $4,200,000 total expenditures for the Vehicle Replacement Plan. FUNCTIONAL AREA APPROPRIATION UNIT Personnel Costs Fixed Assets & Imprvmnts (a) (b) Interdepartmental Charges Operating Expenses Debt Service-Excl Proprietary (b) General Administration Non-Departmental Debt Service-Excl Proprietary (b) Justice & Public Safety Health & Human Services Parks, Env., Educ. & Land Use Public Works (a) 15 2025 EXPENDITURE HIGHLIGHTS Expenditure Budget: The 2025 total expenditure budget is $388,470,503, a decrease of $2,896,900 or 0.7% from the 2024 adopted budget. The 2025 b udget appropriations consist of departmental operating budget and debt service expenditures totaling $344,725,100 and capital project spending of $43,745,400. The total o perating budget increases by $6,278,600 or 1.9% from the 2024 a dopted operating budget while capital project expenditures decrease by $9,175,500 or 17.3% from the 2024 adopted budget. The net total operating expenditure budget is $297,219,700 after excluding $47,505,400 of interdepartmental charges, mainly from internal service funds (which are double budgeted), which is an increase of $5,621,900 or 1.9%. The budget includes personnel costs totaling $159,294,700 or 48.6% of the total operating expenditure budget . Personnel costs are budgeted to increase by $4,056,600 or 2.6% from the 2024 adopted budget level. Operating expenses and interdepartmental charges in total increase by $1,737,100 or 1.1% to $166,336,700 in the 2025 budget. Fixed assets and improvement expenditures (excluding capital projects) are budgeted at $1,937,000, an increase of $167,200 from the 2024 budget. Debt service payments are budgeted at $17,156,800, which is an increase of $317,700 from the 2024 budget. This is about 5.7% of governmental fund expenditures (and well within the County’s performance measure benchmark of less than 10%). Justice & Public Safety 21.2% Human Services 28.9% Parks * 9.9% Public Works 9.7% Gen. Admin. 7.2% Non-Dept. 7.4% Debt Service 4.4% Capital Projects 11.3% 2025 Expenditures as a Percent of Total * Includes Parks, Environment, Education and Land Use Functional Area Expenditure Budget % of Total Expenditure Budget Justice & Public Safety $82,393,552 21.2% Human Services $112,060,898 28.9% Parks * $38,628,383 9.9% Public Works $37,790,818 9.7% Gen. Admin. $28, 041,333 7.2% Non-Dept. $28,653,343 7.4% Debt Service $17,156,776 4.4% Capital Projects $43,745,400 11.3% Total Expenditures $388,470,503 100.0% * Include s Parks, Environment, Education and Land Use 16 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate Budget Adpt. Budget Intgov't Contracts & Grants $100,327,059 $108,632,968 $111,700,693 $87,203,125 $(21,429,843) State Transportation Aids $5,126,882 $5,126,882 $4,992,282 $4,992,282 $(134,600) State Shared Revenues $1,334,188 $4,696,239 $4,696,239 $4,791,626 $95,387 State Personal Prop./Computer Aid $1,324,116 $1,320,465 $1,320,465 $2,541,918 $1,221,453 Fines & Licenses $3,573,428 $3,709,971 $3,669,650 $3,813,850 $103,879 Charges for Services (a) $40,355,520 $43,646,280 $44,230,356 $45,888,048 $2,241,768 Interdepartmental Revenue $42,691,018 $46,848,777 $42,817,059 $47,505,424 $656,647 Other Revenues (a) $20,805,810 $13,071,886 $15,347,083 $16,666,505 $3,594,619 Interest/Penalty on Delinq Taxes $1,344,144 $1,660,000 $1,277,465 $1,595,000 $(65,000) Investment Inc-Unrestricted Funds $7,265,803 $4,497,646 $8,200,000 $5,611,255 $1,113,609 Debt Borrowing $12,500,000 $20,800,000 $20,800,000 $29,200,000 $8,400,000 Appropriated Fund Balance $(2,339,834) $18,769,845 $39,929,716 $19,539,183 $769,338 Retained Earnings (a) $(10,096,724) $(453,844) $(2,509,573) $(838,628) $(384,784) Tax Levy $116,298,590 $119,040,295 $119,040,295 $119,960,915 $920,620 $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate Budget Adpt. Budget Justice & Public Safety $25,975,210 $27,609,792 $28,062,812 $26,354,604 $(1,255,188) Health & Human Services $69,458,676 $75,818,862 $78,926,143 $82,286,975 $6,468,113 Parks, Env, Educ & Land Use $34,838,215 $30,154,496 $32,381,849 $26,024,807 $(4,129,689) Public Works $25,594,128 $24,977,933 $24,634,941 $24,896,281 $(81,652) General Administration $25,772,644 $23,402,393 $27,065,260 $26,631,629 $3,229,236 Non-Departmental $26,805,807 $26,562,634 $22,495,283 $26,723,872 $161,238 Debt Borrowing $12,500,000 $20,800,000 $20,800,000 $29,200,000 $8,400,000 Capital Projects $15,703,288 $24,685,004 $24,685,004 $7,690,865 $(16,994,139) Appropriated Fund Balance $(2,339,834) $18,769,845 $39,929,716 $19,539,183 $769,338 Retained Earnings (a) $(10,096,724) $(453,844) $(2,509,573) $(838,628) $(384,784) Tax Levy $116,298,590 $119,040,295 $119,040,295 $119,960,915 $920,620 $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) (a) 2023-2025 REVENUE SUMMARY Includes revenues from proprietary fund (e.g., Radio Services) user fees and other revenue which are estimated to result in retained earnings. Revenues in excess of expenditures from proprietary funds that are retained in the appropriate fund and not used to offset the overall county tax levy. FUNCTION Total Revenues Total Revenues SOURCE 17 2025 REVENUE HIGHLIGHTS Revenue Budget: The 2025 revenue budget (excluding property tax levy, fund balance appropriations , and revenue generating proprietary fund retained earnings) totals $248,970,405 a decrease of $4,586,865 or 0.7% from the 2024 Adopted Budget. The revenue budget includes $47,505,424 of interdepartmental revenues (mostly from internal service funds, e.g., Health and Dental Insurance Fund). The 2025 budgeted revenues consist of departmental operating revenues at $212,079,540 and capital project revenues at $36,890,865 including $29,200,000 from planned borrowing. Overall, the operating revenues increase by $4,007,274 or 1.9% from the prior-year budget, while capital project revenues decrease by $8,594,139 or 18.9%. The graph below reflects the ratio of revenue sources budgeted for 2025 to all revenue sources (after excluding interdepartmental revenues) , with tax levy of 35.2% and Tax Levy and 29.2% of intergovernmental assistance as the major revenue components. Tax Levy 35.2% Fines & Licenses 1.1% Chgs. & Svcs. 13.5% Inv. Inc./Other* 6.7% Debt Borrowing 8.6% Fund Balance 5.7% Intergov't Assist 29.2% 2025 Revenues as a Percent of Total (Excludes Interdepartmental) * Excludes Retained Earnings Revenue Projection Methodology Realistic, conservative , and accurate revenue estimates are one of the key building blocks in the development of a fiscally sound budget. The county combines four primary projection methods , mentioned below, based on the unique characteristics of forecasted revenue. 1. Informed and Expert Judgment (e.g., the advice of a department head). 2. Deterministic Techniques (e.g., formula based). 3. Time Series Technique (e.g., trend analysis, rolling averages). 4. Estimates from external sources or appropriated in adopted legislation (e.g., state and federal governments). Projection and Trends: External factors that may affect estimated future revenue trends include a disruption in the economic recovery, a change in the i nterest rate trend affecting county investments, and a change in moderate inflation trends. Also, other impacts which could affect future revenue trends include federal and state budget deficits which will likely result in revenue reductions and the potential for higher future interest rates. Internal factors mainly include user fee rate increase s, which help cover the rising costs of services and the ability to collect on client accounts. The graph below s hows the total budgeted revenue trends from all sources for 2021-2025. Total revenues , including tax levy and appropriated fund balance, are budgeted to decrease $2.9 million or 0.7% to $388.5 million. $0 $25 $50 $75 $100 $125 $150 $175 $200 $225 $250 $275 $300 $325 $350 $375 $400 2021 2022 2023 2024 2025 $ in Millions Year Budgeted Total Rev enues 18 Capital Projects 2025 Capital Projects Project Listing Pg # PROJECT TITLE Project Number 2025 Project Budget Fund Balance & Revenue Applied Net $'s Needed After Revenues Applied PUBLIC WORKS - AIRPORT 502 RUNWAY 10/28 SAFETY ZONES 200310 $418,500 $418,500 (a) $0 PUBLIC WORKS - BUILDINGS 503 COURTHOUSE PROJ STEP 2 - RENOVATE 1959 COURTHOUSE 201705 $20,350,000 $20,350,000 506 LAW ENFORCEMENT CTR WINDOW REPLACEMENT 202211 $20,000 $20,000 507 COMMUNICATIONS CENTER UPS UPGRADE 202310 $200,000 $200,000 508 COMMUNICATION CTR ROOF REPLACEMENT 202209 $270,000 $270,000 509 HIGHWAY/FLEET BLDG ROOF REPLACEMENT 202210 $100,000 $100,000 510 HIGHWAY SALT DOME REPLACEMENT 202510 $1,540,000 $465,000 (b) $1,075,000 511 JAIL EXPANSION PROJECT STUDY 202536 $250,000 $250,000 PUBLIC WORKS - HIGHWAYS 513 CTH O, CTH ES TO CTH D REHABILITATION 201803 $5,195,800 $450,000 (c) $4,745,800 514 CTH O, CTH D TO STH 59 REHABILITATION 202013 $90,000 $90,000 515 CTH O, CTH HH TO GRANGE AVE 202102 $330,000 $264,000 (d) $66,000 517 CTH I, CALHOUN CREEK BRIDGE 202201 $21,000 $21,000 518 CTH EF, BARK RIVER BRIDGE 202202 $72,000 $72,000 519 CTH VV, WESTBOUND BRIDGE OVER MENOMONEE RIVER 201802 $190,400 $190,400 520 CTH I, MUKWONAGO RIVER BRIDGE 202203 $23,000 $23,000 521 CTH Y - CTH L to CTH HH REHABILITATION 202301 $300,000 $240,000 (e) $60,000 522 CTH F - CTH K INTERSECTION 202304 $24,600 $24,600 523 CTH T - CTH JJ INTERSECTION 202305 $75,000 $75,000 524 CTH F - BUSSE ROAD INTERSECTION 202401 $12,300 $12,300 525 CTH D - SUNNY SLOPE ROAD INTERSECTION 202402 $10,000 $10,000 526 SIGNAL CONTROLLER REPLACEMENT 202403 $30,000 $23,800 (f) $6,200 527 CTH ES, SCOTLAND DRIVE TO CTH U 202404 $75,000 $75,000 528 CTH S - STH 67 TO STH 59 202502 $50,000 $50,000 529 CTH D - CTH X INTERSECTION 202509 $10,000 $10,000 530 CTH K - CTH JK TO CTH Y 202514 $200,000 $200,000 532 CTH BB - US 18 TO CTH DR 202515 $97,500 $97,500 533 CTH KE - CTH E INTERSECTION 202520 $195,000 $195,000 534 CULVERT REPLACEMENT PROGRAM 2023-2027 201901 $200,000 $200,000 535 REPAVING PROGRAM 2023-2027 201906 $5,820,000 $3,710,000 (g) $2,110,000 (a) Air port Fund balance of $418,500. (b) Insurance reimbursement revenue from the collapse of the previous Highway Ops salt dome of $465,000 is applied. (c) Municipal contribution funding from the City of New Berlin. (d) Federal Surface Transport Program (STP) funding for utility relocation. (e) Federal Surface Transport Program (STP) funding for land acquisition. (f) Federal Carbon Reduction Program funding. (g) Includes state Local Road Improvement Program- Supplemental (LRIP-S) funding of $3,100,000, County Highway Improvement Program (CHIP) funding of $350,000, and CHIP-Discretionary funding of $260,000. 19 Capital Projects 2025 Capital Projects Project Listing Pg # PROJECT TITLE Project Number 2025 Project Budget Fund Balance & Revenue Applied Net $'s Needed After Revenues Applied PARKS AND LAND USE 536 FOX RIVER BEND WETLAND RESTORATION PROJECT 202408 $106,400 $106,400 (h) $0 537 GOLF COURSE INFRASTRUCTURE PROJECT 202208 $411,000 $411,000 (i) $0 538 ICE ARENA FACILITY IMPROVEMENT PLAN 202409 $238,900 $238,900 (j) $0 539 PARK SYSTEM ROOF REPLACEMENTS 202524 $25,000 $25,000 540 RETZER NATURE CENTER COVERED SHELTER 202525 $30,000 $30,000 (k) $0 541 PAVEMENT MANAGEMENT PLAN 2023 - 2027 201908 $1,200,000 $1,200,000 SHERIFF - IT 542 JAIL SECURITY AUDIO UPGRADE 202206 $304,000 $304,000 (l) $0 HEALTH AND HUMAN SERVICES - IT 543 MYEVOLV 202533 $445,000 $445,000 COUNTYWIDE - IT 545 ERP SYSTEM IMPLEMENTATION 202215 $615,000 (m) $615,000 VEHICLE REPLACEMENT (n) VEHICLE REPLACEMENT N/A $4,200,000 $4,200,000 $43,745,400 $6,661,600 $37,083,800 ADDITIONAL REVENUES & FUND BALANCE-GENERALLY APPLIED STATE COMPUTER EQUIPMENT EXEMPTION $0 EXISTING STATE SHARED REVENUE/UTILITY PAYMENT $200,000 SUPPLEMENTAL SHARED REVENUE $0 STATE PERSONAL PROPERTY AID FOR EXEMPT MACHINE, TOOLS, & PATTERNS (NON-MFG) $695,465 AMERICAN RESCUE PLAN ACT FUNDING (ARPA) (l) $615,000 GENERAL FUND BALANCE (o) $1,500,000 CAPITAL PROJECT FUND BALANCE $3,628,077 DEBT ISSUE PROCEEDS - FOR CAPITAL IMPROVEMENT PLAN $25,000,000 DEBT ISSUE PROCEEDS - FOR VEHICLE REPLACEMENT $4,200,000 INVESTMENT INCOME EARNED ON DEBT ISSUE $850,000 TOTAL FROM OTHER FUNDING SOURCES $36,688,542 TAX LEVY $395,258 TOTAL EXPENDITURES/Fund Balance & Revenues Applied/Net $ Needed (h) Funding fr om the state DNR Waterfowl Stamp Program, Southeast Wisconsin Fox River Commission Grant, and state Department of Agriculture, Trade, and Consumer Protection Soil and Water Resource Management Grant. (i) Golf Course Fund Balance of $411,000. (j) Parkland Management and Land Acquisition (Tarmann) Fund Balance of $197,700 and Energy Efficiency and Conservation Block Grant funding of $41,200. (k) Funding from Friends of Retzer Nature Center (FORNC) donations of $30,000. (l) Jail Assessment Fund balance. (m) Project is funded in 2025 with federal American Rescue Plan Act revenues allocated to the capital plan. (n) Description of planned vehicle replacements can be found in the capital project highlights in the following pages and in the Public Works functional area for the Vehicle Replacement Fund. (o) General Fund balance of $1,500,000 is allocated to address temporarily higher downpayment requirements, primarily due to the Courthouse Project Step 2 – Renovate 1959 Courthouse. 20 Capital Projects 2025-2029 Capital Plan Project Listing WAUKESHA COUNTY 2025-2029 CAPITAL PROJECT PLAN SUMMARY FUNCTIONAL AREA: 2025 2026 2027 2028 2029 TOTAL FIVE- BUDGET PLAN PLAN PLAN PLAN YEAR PLAN JUSTICE & PUBLIC SAFETY Facility Projects $21,090,000 $20,700,000 $925,000 $745,000 $20,000 $43,480,000 System Projects $304,000 $0 $0 $0 $0 $304,000 Subtotal $21,394,000 $20,700,000 $925,000 $745,000 $20,000 $43,784,000 HEALTH & HUMAN SERVICE Facility Projects $0 $0 $25,000 $621,000 $0 $646,000 System Projects $445,000 $0 $0 $0 $0 $445,000 Subtotal $445,000 $0 $25,000 $621,000 $0 $1,091,000 PARKS, ENVIRONMENT, EDUCATION & LAND USE Parks, Facilities, Pavement, System Projects $2,011,300 $4,603,400 $1,706,100 $2,594,400 $3,288,000 $14,203,200 PUBLIC WORKS Priority Coridor Expansion $530,000 $1,644,000 $6,340,800 $0 $2,226,000 $10,740,800 Intersections and Bridges $863,300 $1,113,000 $1,947,500 $2,762,400 $637,800 $7,324,000 Pavement and Rehabilitation $11,628,300 $9,147,500 $10,067,500 $15,383,600 $6,258,700 $52,485,600 Subtotal Highways $13,021,600 $11,904,500 $18,355,800 $18,146,000 $9,122,500 $70,550,400 Facilities $1,640,000 $864,000 $1,135,000 $194,400 $10,000 $3,843,400 Airport $418,500 $6,000 $86,000 $0 $0 $510,500 Other $0 $0 $550,000 $600,000 $0 $1,150,000 Subtotal Public Works $15,080,100 $12,774,500 $20,126,800 $18,940,400 $9,132,500 $76,054,300 GENERAL ADMINISTRATION COUNTY WIDE TECHNOLOGY PROJECTS $615,000 $0 $0 $539,000 $1,617,000 $2,771,000 TOTAL GROSS EXPENDITURES $39,545,400 $38,077,900 $22,782,900 $23,439,800 $14,057,500 $137,903,500 Less Proj. Specific Rev./Proprietary Fund Bal. ($6,357,600) ($8,399,200) ($2,797,100) ($7,069,600) ($3,511,800) ($28,135,300) NET EXPENDITURES $33,187,800 $29,678,700 $19,985,800 $16,370,200 $10,545,700 $109,768,200 Cash Balances Excluding Property Tax Levy ($6,942,542) ($5,194,642) ($1,398,942) ($895,465) ($895,465) ($15,327,056) NET EXPENDITURES BEFORE TAX LEVY, DEBT BORROWING AND INTEREST APPLIED $26,245,258 $24,484,058 $18,586,858 $15,474,735 $9,650,235 $94,441,144 The 20 25-2029 Capital Plan identifies 67 projects at an estimated total cost of $137. 9 million over the five- year period. Projects in the first year of the plan represent the 2025 Budget. Major projects for future years are briefly explained in the following narrative. A project listing all projects in the plan is shown on the following pages. For more information about the five-year capital plan, visit the Waukesha County's Five-Year Capital Plan, online at https://www.waukeshacounty.gov/capitalplan. 21 Debt Service Debt Service Projected Debt Service Future debt service is projected based on capital expenditures planned for in the County's five- year capital plan. The chart below also includes the estimated cost of issuance (e.g., bond counsel, bond rating review) and interest on vehicle replacements. Principal costs related to vehicle replacement are funded through contributions from the Vehicle Replacement Fund and are excluded from the chart. Debt is managed to maintain debt service payments at less than 10% of each respective budget year governmental operating expenditures. (See Debt Service ratio earlier in this budget.) $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 $20$'s in MIllions PROJECTED DEBT SERVICE FOR DEBT ISSUED THROUGH 2029 2024 & Prior 2025 2026 2027 2028 2029 2025 2026 2027 2028 2029 Budget 5 - Year Plan 5 - Year Plan 5 - Year Plan (c) 5 - Year Plan (c) Capital Plan Capital Plan Project Costs (c) $39,545,400 $38,077, 900 $22,782,900 $24,997,523 $22,160,123 Capital Plan Funding Project Specific Revenues & Proprietary Fund Balance (a) $6,357,600 $8,399,200 $2,797,100 $7,069,600 $3,511,800 Tax levy/Current Funds (b) $7,337,800 $5,689,900 $1,994,200 $1,590,723 $1,620,723 Investment Income $850,000 $788,800 $591,600 $537,200 $557,600 Borrowed Funds $25,000,000 $23,200,000 $17,400,000 $15,800,000 $16,400,000 Total Capital Plan Funding $39,545,400 $38,077,900 $22,782,900 $24,997,523 $22,090,123 Vehicle/Equipment Replacement Replacement Costs $4,200,000 $3,000,000 $3,000,000 $2,500,000 $3,000,000 Replacement Borrowing $4,200,000 $3,000,000 $3,000,000 $2,500,000 $3,000,000 Total Length of Bond Issue-Years 10 10 10 10 10 Estimated Interest Rate % 4.00% 4.00% 4.00% 4.00% 4.00% Planned Bond Issue $29,200,000 $26,200,000 $20,400,000 $18,300,000 $19,400,000 (a) Other funding for projects usually is identified as project year nears the budget appropriation year. (b) Includes funds from Capital and General Fund Balances. (c) Current Five-Year Plan includes $23.4 million and $14.1 million of known project costs in 2028 and 2029. The estimates in this table are increased about $1.6 million for 2028 and $8.0 million for 2029, anticipating more project needs will be known as those years approach. 22 Debt Service Debt Service Activity Debt Service Ratio Debt service as a percent of total governmental operating expenditures, excluding proprietary funds and capital project funds, is a measure of the debt service impact to operations. As a fixed cost, debt issues are structured to maintain debt service at less than 10% of the total governmental operating expenditures in future county budgets. Projected debt includes debt expected to be issued for capital projects in future years of the 2025- 2029 Five-Year Capital Projects Plan and interest on vehicle and equipment replacements. Debt Service figures below exclude principal payments on vehicle and equipment replacement, which is funded through contributions from the Vehicle Replacement Fund. Most projected expenditures for governmental operations assume a 3.0% annual growth rate after 2025. (Millions) 2023 2024 2025 2026 2027 2028 2029 Actual Estimate Budget Projected Projected Projected Projected Gov. Oper.(a) $255.5 $274.1 $278.6 $287.3 $296.2 $305.3 $314.7 Debt Ser.(b)(c) $15.5 $15.8 $15.9 $16.8 $17.5 $18.3 $19.0 Ratio (%) of Debt to Oper 6.0% 5.8% 5.7% 5.8% 5.9% 6.0% 6.1% (a) Excludes proprietary fund operating expenditures. (b) Does not include refunding and debt redemption activity. (c) Net of Vehicle Replacement Plan contributions. Debt Outstanding Debt outstanding is the outstanding principal on general obligation bonds for which the county has pledged its full faith, credit, and unlimited taxing power. Budget Final Payment Amount True Interest Outstanding Year Issue (a) Year Year Issued Cost Debt 2024 GOPN 2024 2034 $20,800,000 3.55% $20,800,000 2023 GOPN 2023 2033 $12,500,000 2.89% $11,210,000 2022 GOPN 2022 2032 $11,300,000 2.89% $8,990,000 2021 GOPN 2021 2031 $12,000,000 0.93% $9,000,000 2020 GOPN 2020 2030 $18,000,000 1.12% $12,700,000 2019 GOPN 2019 2029 $17,500,000 2.12% $10,800,000 2018 GOPN 2018 2028 $12,500,000 2.60% $6,400,000 2017 GOPN 2017 2027 $10,000,000 1.83% $3,500,000 2016 GOPN 2016 2026 $11,500,000 1.52% $2,915,000 2015 GOPN 2015 2025 $10,000,000 1.57% $800,000 TOTAL DEBT 12/31/24 $87,115,000 2025 ISSUE $29,200,000 TOTAL DEBT (b) $116,315,000 (a) GOPN=General Obligation Promissory Note (b) The 2025 budget will reduce the outstanding debt with the budgeted principal payment of $14, 685,000 to $101,630,000 before the 2025 issue. Outstanding Debt Limit By statute, the county's outstanding debt is limited to 5% of the equalized value of all county property. 2023 2024 2025 Budget Year Budget Year Budget Year Equalized Value (d) $75,406,493,900 $84,956,236,000 $88,230,894,000 Debt Limit (5% x equalized value) $3,770,324,695 $4,247,811,800 $4,411,544,700 Outstanding Debt (e) $94,444,000 $101,460,000 $116,315,000 Available Debt Limit $3,675,880,695 $4,146,351,800 $4,295,229,700 Percent of Debt Limit Available 97.5% 97.6% 97.4% (c) Total county equalized value including tax incremental districts for budget year purposes. (d) Includes anticipated 2025 debt issue of $29.2 million. 23 FINANCIAL MANAGEMENT POLICIES Waukesha County's long- and short-term financial policies are derived from various sources including state of Wisconsin statutes, Generally Accepted Accounting Principles (GAAP), and county policies adopted by ordinance and codified in the Waukesha County Administrative Policies and Procedures Manual. Below is a description of the county's current fisca l management policies for revenues, operating expenditures, capital improvements, debt, investments, reserves , and the basis of budgeting and accounting methods. The county budget is balanced as county budgeted expenditures and revenues are equal (including the use of fund balances). Revenue Policy 1. The county relies on property tax as its sole source of local tax revenues to fund state and local programs and services. Property taxes account for about 31% of total revenues. Excluding interdepartmental revenues, which are mostly charges from county internal service funds, property taxes account for about 35% of revenue. Other tax options allowable by statute to counties in clude a 0.5% county sales tax and a local mo tor vehicle registration fee. Waukesha County has not implemented these other tax options. 2. The county attempts to maintain a diversified and stable revenue stream. The county continues its efforts for greater reliance on true user fee service charges to help offset reductions or minimal growth in federal/state funding and to reduce reliance on property tax revenues. Service fee charges (user fees) are implemented for services that can be individually identified and where co sts can be directly related to the level of service provided. The county's budgeting philosophy is to annually review and provide at least nominal inflationary increases on appropriate user fees charges for service to cover increasing costs of providing those services. 3. The county maximizes its return on investment consistent with its investment policy. Investment income is used to reduce reliance on the property tax levy. There is minimal risk of market losses because of the strict adherence to investment and liquidity guidelines. 4. One-time revenues shall not be used to fund continuous operating costs, except to manage a short-term spike in program costs, the phasing of a new or expanded program, making investments that have future payoffs, and to smooth out the impacts of significant state and/or federal funding reductions. 5. Revenue forecasts (estimates) need to document t he methods employed and the underlying assumptions that the revenue projections are based on. Balanced Budget A balanced budget is a budget in which revenues and expenditures are equal. Waukesha County’s budget is balanced, as county budgeted total expenditures are funded by a combination of various external revenue sources (e.g., intergovernmental grants, licenses, fees, or fines), property taxes, and funds available for appropriation in fund balances as identified in the prior year Annual Comprehensive Financial Report. Property Tax Levy Increase Limits Section 66.0602 of Wisconsin Statu t es imposes a limit on property tax levies for counties. The statutes allow a county to increase its total property tax levy by the percentage change in growth in equalized value due to net new construction between the previous year and the current year plus an increment for terminated tax incremental districts. The limit includes exemptions for the Bridges Library System tax levy, debt services obligations (including related refinancings and refundings), and a provision to allow for adjustments for consolidated (shared) services as well as services transferred from one unit of government to another. In addition, unused tax levy authority up to a maximum of 1.5% of the prior year levy could be carried forward if authorized by a vote of the County Board. 24 WAUKESHA COUNTY PLANNING PROCESSES PLANNING FOR THE FUTURE To plan for the future, Waukesha County continues to engage in a strategic planning process, which focuses on long-term planning and the desire to be a mission driven organization continuously improving its services and operations. The County develops five-year capital projects and debt financing plans. In addition, a five -year operating budget plan is developed, which incorporates key assumptions, significant strategic budget initiatives , and budget drivers. The County has processes to identify and plan for recurring operational needs for the following : Building and Grounds Maintenance, Vehicle and Equipment Replacements, and Technology and Transportation infrastructures. BUDGET BOOK REFERENCE The County’s Strategic P lan is referenced throughout the budget document as part of each department’s strategic plan objectives. These objectives are directly linked to Waukesha County’s Mission Statement. The County’s capital operational equipment replacement facilities , grounds and parks maintenance plans are part of the operating budget document. The specific page references for these plans are included in the table of contents and in the budget index. The specific plans and processes used in the development and management of the county budget are listed in the summary chart below. PLAN TYPE OF PLANNING PROCESS DESCRIPTION OF PROCESS BUDGET IMPACTS Strategic Planning Long range (3 to 10 years) with objectives established for the budget year. The County Executive’s Office coordinates department plans with review by Strategic Planning Executive Committee Allows for the reallocation of resources to pre-determined strategic goals and objectives. Capital Projects Plan Five-year plan that includes project listing by plan year. County Executive submits plan for County Board approval by resolution with possible County Board amendments. Provides a predictable funding level from year to year to allow for the planning of debt service requirements, operating costs of new facilities, and infrastructure improvements. (Capital Projects and Operational Impacts) Operating Budget Financial Forecast Operating five-year forecast to facilitate long term financial planning. DOA Budget Division staff work together with department staff to determine key forecast assumptions to project major revenue sources and expenditures. Provides for budget fiscal sustainability, planning and direction for future action plans of resource allocation, linked to the County’s strategic planning goals. Technology Projects Review Process Multi-year (3 years) technology review process. Department submits projects for review by Technology Review & Steering Committees. Criteria are established to set priorities and make recommendations for funding. Provides a thorough technology review, considers best practices, and cost/benefit criteria. Ranks projects to meet budget priorities over the three-year planning cycle. Further detail on the county budget and operations can be obtained from the Waukesha County website at www.waukeshacounty.gov 25 WAUKESHA COUNTY PLANNING PROCESSES, CONT. PLAN TYPE OF PLANNING PROCESS DESCRIPTION OF PROCESS BUDGET IMPACTS End User Technology Fund (Internal service fund) Multi-year plan to replace computers and network infrastructure. Provides for IT support, maintenance, help desk support, web administration, and Records Management. The DOA Information Systems (Computers) and Records Management (Copiers) maintains computer support, inventories, and approves IT equipment replacements and computer support based on criteria reflective of the cost drivers and return on investment. Allows for the funding of IT equipment replacements, maintenance, service utilization, help desk support, network infrastructure, and web administration annually. Replacement decisions consider changing software technology, economic issues, maintenance costs, and downtime. This is based on IT utilization of IT resources. Building Maintenance Five-year plan by facility and maintenance activity or project. The Public Works Department prioritizes department requests for projects along with known required maintenance. Provides a stable annual level of expenditures to insure continued maintenance of county facilities. (Public Works Section, Five-Year Building Improvement Plan) Parks Maintenance Three-year plan to address County grounds, park facilities, parking lots, roadways, and paths. The Parks and Land Use Department schedule identifies ground maintenance for park facilities projects according to priorities and funding level. Provides for a stable annual level of expenditures to insure the continued maintenance of county grounds. (Parks, Environment, Education and Land Use Section, Three-Year Maintenance Plan) Vehicle/Equip. Replacement (Internal service fund) Multi-year plan to replace most vehicles and contractor type equipment. A Vehicle Replacement Advisory Committee reviews and approves replacement criteria. Allows funding of the replacement of vehicles or major equipment items annually at an established base level. This ensures that the condition of the fleet is at an optimal level, which reduces fleet maintenance and costs of service. (Public Works Section, Vehicle & Equipment Replacement Plan) Sheriff’s Jail Equipment Replacement Five-year plan to replace most jail equipment costing less than $100,000. The Sheriff’s Department submits and updates the replacement plan annually as part of the operating budget. Allows for funding necessary jail equipment replacements efficiently. Sheriff’s Non- Jail Equipment Replacement Five-year plan to replace investigative, patrol, public safety, and tactical equipment costing less than $100,000. The Sheriff’s Department submits and updates the replacement plan annually as part of the operating budget. Allows for finding necessary non- jail equipment replacements efficiently. Highway Improvements Program - Culvert Replacement - Repaving Plan - Bridge Replacement Internal ten-year plan to maintain and improve the County trunk highway system that integrates with the five-year Capital Plan. Public Works staff develops an internal highway improvement program based on Southeastern Wisconsin Regional Planning Commission (SEWRPC)'s Highway Jurisdictional Plan with priorities and criteria. - Replace 1-2 culverts annually. - Resurface approx. 15 to 20 mi. of CTH using pavement mgmt. system with pavement index goal of >70%. Long term planning for highway infrastructure needs, which mitigates future on-going maintenance costs, addresses highway safety issues, and extends the life of highways and bridges. Therefore, delays the need for their reconstruction. 26 KEY Operating Budget Process DATES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Review prior year results/identify potential budget issues. Analyze impact of State budget on County funding/programs. Develop budget assumptions and Internal Service rates for the ensuing year. Department budget targets developed and issued. June Department budget development. Co. Executive seeks public opinion on budget. July Departments submit budget and new position requests. Department Heads present budget requests to Co. Executive. Executive budget prepared. Co. Executive message and budget presented to Co. Board. September Publication of County Board Public Notice. September Finance Committee holds public hearing on Proposed Budget. October Committees review of Co. Executive Proposed Budget. Finance Committee reviews amendments and makes recommendation to Board. Co. Board votes for adoption/amendment of budget. 2nd Tues. in Nov. Co. Executive vetoes (if necessary)- Co. Board action. Budget Monitoring. KEY Capital Budget Process DATES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec All open projects reviewed; completed projects closed. Project list developed and submitted to departments. Review of open and planned projects. Preliminary consideration of new project requests. Technical reviews of projects. Departments present project plans to Co. Executive. Co. Executive seeks public opinion on budget. July Executive review and decision making. Executive's capital budget and five-year plan developed. Executive presents five-year plan to Co. Board. By Sep. 1 Committees review of five-year capital plan. Finance Committee holds public hearing on proposed budget. October Board adopts/amends capital plan. Capital budget is adopted with operating budget. 2nd Tues. in Nov. Capital and Operating Budget Process 27 2023 EQUAL 2024 EQUAL '23 - '24 % PROP. VALUE PROP. VALUE CHANGE CHANGE CITIES: Brookfield $9,943,967,300 $9,841,962,300 ($102,005,000) -1.03% Delafield $2,307,810,400 $2,441,888,300 $134,077,900 5.81% * Milwaukee $16,081,000 $12,899,700 ($3,181,300) -19.78% Muskego $4,788,855,500 $5,042,447,500 $253,592,000 5.30% New Berlin $7,871,954,300 $8,046,558,800 $174,604,500 2.22% Oconomowoc $3,745,228,800 $3,953,102,300 $207,873,500 5.55% Pewaukee $4,856,403,000 $4,971,695,200 $115,292,200 2.37% Waukesha $9,487,929,500 $9,870,303,400 $382,373,900 4.03% SUBTOTAL $43,018,229,800 $44,180,857,500 $1,162,627,700 2.70% TOWNS: Brookfield $1,618,867,500 $1,650,058,900 $31,191,400 1.93% Delafield $2,429,161,100 $2,490,754,400 $61,593,300 2.54% Eagle $803,590,500 $844,663,400 $41,072,900 5.11% Genesee $1,450,843,200 $1,561,608,400 $110,765,200 7.63% Merton $2,680,122,200 $2,773,800,000 $93,677,800 3.50% Mukwonago $1,408,313,700 $1,495,561,600 $87,247,900 6.20% Oconomowoc $2,741,544,400 $2,957,088,600 $215,544,200 7.86% Ottawa $793,889,200 $845,501,600 $51,612,400 6.50% SUBTOTAL $13,926,331,800 $14,619,036,900 $692,705,100 4.97% VILLAGES: Big Bend $246,944,600 $265,188,800 $18,244,200 7.39% Butler $342,945,300 $334,857,100 ($8,088,200) -2.36% Chenequa $682,173,500 $721,518,100 $39,344,600 5.77% Dousman $300,115,000 $322,877,800 $22,762,800 7.58% Eagle $310,325,400 $313,394,400 $3,069,000 0.99% Elm Grove $1,611,607,000 $1,746,770,700 $135,163,700 8.39% Hartland $1,995,168,100 $2,107,999,000 $112,830,900 5.66% Lac la Belle $172,683,300 $195,047,400 $22,364,100 12.95% Lannon $294,020,300 $337,021,100 $43,000,800 14.63% ** Lisbon $2,010,232,000 $2,122,800,900 $112,568,900 5.60% Menomonee Falls $7,795,110,600 $8,003,243,900 $208,133,300 2.67% Merton $717,836,600 $766,640,300 $48,803,700 6.80% Mukwonago $1,335,589,200 $1,378,157,300 $42,568,100 3.19% Nashotah $308,695,000 $291,702,600 ($16,992,400) -5.50% North Prairie $363,326,000 $385,482,900 $22,156,900 6.10% Oconomowoc Lake $535,525,400 $598,411,900 $62,886,500 11.74% Pewaukee $1,361,836,700 $1,395,317,700 $33,481,000 2.46% Summit $1,818,609,600 $2,054,151,200 $235,541,600 12.95% Sussex $2,259,570,900 $2,357,042,500 $97,471,600 4.31% Vernon $1,331,536,500 $1,443,007,300 $111,470,800 8.37% Wales $629,229,300 $604,333,600 ($24,895,700) -3.96% Waukesha $1,588,594,100 $1,686,033,100 $97,439,000 6.13% SUBTOTAL $28,011,674,400 $29,430,999,600 $1,419,325,200 5.07% TOTAL $84,956,236,000 $88,230,894,000 $3,274,658,000 3.85% * Includes only a manufacturing plant on property annexed to allow access to Milwaukee sewer and water. ** Lisbon became a village following a January 2023 special referendum election. SOURCE: Wisconsin Department of Revenue. Table 4 EQUALIZED PROPERTY VALUE BY MUNICIPALITY According to the August 12, 2024 reports provided by the state Department of Revenue, the total equalized property value in Waukesha County, including all Tax Increment Districts, is $88,230,894,000. This represents an increase of $3,274,658,000 or 3.85% from 2023. A table listing 2023 and 2024 equalized values for municipalities is presented below. County-wide property values, as reflected in the equalized valuation, have increased. 28 '23 - '24 '23 - '24 2020 CENSUS 2023 2024 CHANGE % CHANGE CITIES Brookfield 41,464 41,121 41,055 (66) -0.16% Delafield 7,185 7,141 7,162 21 0.29% Milwaukee* 0 0 0 0 N/A Muskego 25,032 25,496 25,624 128 0.50% New Berlin 40,451 40,135 40,055 (80) -0.20% Oconomowoc 18,203 19,126 19,699 573 3.00% Pewaukee 15,914 16,140 16,215 75 0.46% Waukesha 71,158 71,094 70,923 (171) -0.24% CITIES TOTAL 219,407 220,253 220,733 480 0.22% TOWNS Brookfield 6,477 6,439 6,423 (16) -0.25% Delafield 8,095 8,096 8,085 (11) -0.14% Eagle 3,478 3,512 3,524 12 0.34% Genesee 7,171 7,167 7,186 19 0.27% Merton 8,277 8,267 8,311 44 0.53% Mukwonago 7,781 7,763 7,762 (1) -0.01% Oconomowoc 8,836 8,831 8,799 (32) -0.36% Ottawa 3,646 3,637 3,631 (6) -0.16% TOTAL TOWNS 53,761 53,712 53,721 9 0.02% VILLAGES Big Bend 1,483 1,479 1,481 2 0.14% Butler 1,787 1,766 1,761 (5) -0.28% Chenequa 526 527 534 7 1.33% Dousman 2,419 2,452 2,493 41 1.67% Eagle 2,071 2,133 2,140 7 0.33% Elm Grove 6,513 6,516 6,492 (24) -0.37% Hartland 9,501 10,084 10,128 44 0.44% Lac la Belle 279 279 282 3 1.08% Lannon 1,355 2,087 2,195 108 5.17% Lisbon** 10,477 10,733 10,935 202 1.88% Menomonee Falls 38,527 39,565 40,099 534 1.35% Merton 3,441 3,518 3,569 51 1.45% Mukwonago 8,040 8,163 8,438 275 3.37% Nashotah 1,321 1,306 1,306 0 0.00% North Prairie 2,202 2,192 2,198 6 0.27% Oconomowoc Lake 566 567 567 0 0.00% Pewaukee 8,238 8,159 8,193 34 0.42% Summit 4,784 5,202 5,341 139 2.67% Sussex 11,487 12,022 12,282 260 2.16% Vernon 7,474 7,441 7,455 14 0.19% Wales 2,862 2,911 2,907 (4) -0.14% Waukesha 8,457 8,471 8,478 7 0.08% TOTAL VILLAGES 133,810 137,573 139,274 1,701 1.24% TOTAL: COUNTY 406,978 411,538 413,728 2,190 0.53% * Includes only a manufacturing plant on property annexed to allow access to Milwaukee sewer and water. ** Lisbon became a village following a January 2023 special referendum election. SOURCE: Wisconsin Department of Administration. Table 3 WAUKESHA COUNTY POPULATION According to the 2024 population estimates by the Wisconsin Department of Administration, the current population of Waukesha County is 413,728. 29 PROPERTY TAX RATES --PER $1,000 OF EQUALIZED VALUE-- GENERAL RATE Tax Rate BUDGET TAX COUNTY CHANGE Change YEAR YEAR RATE(1) ($$) (%) 2015 2014 $2.08 ($0.07) -3.3% 2016 2015 $2.04 ($0.04) -1.9% 2017 2016 $2.00 ($0.04) -2.0% 2018 2017 $1.95 ($0.05) -2.5% 2019 2018 $1.89 ($0.06) -3.1% 2020 2019 $1.82 ($0.07) -3.7% 2021 2020 $1.76 ($0.06) -3.3% 2022 2021 $1.68 ($0.08) -4.5% 2023 2022 $1.53 ($0.15) -8.9% 2024 2023 $1.39 ($0.14) -9.2% Adopted 2025 2024 $1.35 ($0.04) -2.9% TAX LEVY Tax Levy BUDGET TAX COUNTY CHANGE Change YEAR YEAR TAX LEVY(2) ($$) (%) 2015 2014 $100,492,252 $987,100 1.0% 2016 2015 $100,948,152 $455,900 0.5% 2017 2016 $101,799,099 $850,947 0.8% 2018 2017 $103,422,375 $1,623,276 1.6% 2019 2018 (3) $104,363,046 $940,671 0.9% 2020 2019 $106,202,483 $1,839,437 1.8% 2021 2020 $107,813,395 $1,610,912 1.5% 2022 2021 $109,503,123 $1,689,728 1.6% 2023 2022 $112,298,983 $2,795,860 2.6% 2024 2023 $114,862,166 $2,563,183 2.3% Adopted 2025 2024 (5) $115,537,401 $675,235 0.6% EQUALIZED EQUALIZED Equalized VALUE VALUE Value BUDGET TAX WITHOUT CHANGE Change YEAR YEAR TIDS (4) ($$) (%) 2015 2014 $48,283,418,200 $1,895,955,000 4.1% 2016 2015 $49,440,690,500 $1,157,272,300 2.4% 2017 2016 $50,989,620,500 $1,548,930,000 3.1% 2018 2017 $52,982,985,200 $1,993,364,700 3.9% 2019 2018 $55,212,959,400 $2,229,974,200 4.2% 2020 2019 $58,358,920,500 $3,145,961,100 5.7% 2021 2020 $61,132,610,900 $2,773,690,400 4.8% 2022 2021 $64,997,770,400 $3,865,159,500 6.3% 2023 2022 $73,452,931,500 $8,455,161,100 13.0% 2024 2023 $82,638,928,700 $9,185,997,200 12.5% Adopted 2025 2024 (5) $85,713,447,900 $3,074,519,200 3.7% NOTES: (1) Rounded to nearest cent. (2) Excludes amounts for Bridges Library System. (4) Equalized value excludes tax incremental financing districts (TIDs). EXCLUDES BRIDGES LIBRARY SYSTEM GENERAL COUNTY PURPOSE PROPERTY TAX LEVY DATA Table 7 (3) The tax levy increase is reduced to $940,671 due a state law that exempts machinery, tools, and patterns (not used in manufacturing) from the personal property tax, which was offset by a state personal property aid payment of about $744,000. (5) Personal property value was eliminated beginning in 2025 and is offset by a state personal property aid payment of $1.2 million. 30 WAUKESHA COUNTY, WISCONSIN • COMMUNITY PROFILE EQUALIZED PROPERTY VALUES Including TID $88,230,894,000 Excluding TID $85,713,447,900 COUNTY POPULATION* As of 1/1/2024 413,728 2020 Census 406,978 *WI Department of Administration (2024), U.S. Census Bureau (2020) BRIEF WAUKESHA COUNTY HISTORY In April of 1846 Waukesha County was formed with sixteen townships. Supervisors representing each of the sixteen towns were elected to organize a county board, elect officers and to provide for and build necessary county buildings. In 1965, the Wisconsin State Supreme Court ruled that county boards must equitably represent the population, and the Waukesha County Board switched to supervisory districts that represented an equal number of citizens, rather than the units system used previously. In April of 1991, a new form of county government was established. The first county executive was elected by the voters of Waukesha County to be responsible for the administrative functions of county government. The county board reorganized to better reflect this new form of governing. The county executive also proposes the County Budget and has the ability to veto actions of the county board, and to appoint members to advisory boards and commissions. Effective April 2008, the County Board reduced their membership from 35 to 25, but maintained the seven standing committees. WAUKESHA COUNTY TODAY Waukesha County is located in southeastern Wisconsin, directly west of Milwaukee County and 100 miles northwest of Chicago. Waukesha County is part of the Milwaukee Standard Metropolitan Statistical Area (SMSA) and is the third most populous county in the State. The County has the highest median household income, second highest per capita income, and the third highest equalized property tax base in the State. The County covers 576 square miles and consists of 8 cities, 22 villages and 8 towns. The County Board is represented by 25 County Board Supervisors. 31 EMPLOYEES 2023 ProHealth Care 4,430 EQUALIZED 2022 Froedert 4,322 VALUE RANK Kohl's Department Stores 4,000 Wimmer Brothers $351,144,648 1 Quad Graphics Inc. 3,601 The Corners of Brookfield* $226,337,400 2 Roundy's (Kroger) 3,387 ProHealth Care $187,556,232 4 Advocate Aurora Healthcare* 2,800 Brookfield Square* $180,054,000 5 Generac 2,047 Aurora $179,713,917 6 General Electric Healthcare 2,000 Individual $177,801,860 3 Milwaukee Electric Tool/Empire Level 2,000 Fiduciary Real Estate Development $162,817,200 8 School District of Waukesha 1,600 Bielinski Homes $146,742,188 N/A Target Corporation 1,565 Froedert Health $142,425,116 N/A Wal-Mart Corporation 1,517 Target Corporation $141,656,496 9 Waukesha County 1,424 Subtotal $1,896,249,057 Elmbrook School District 1,209 % Total 2023 Equalized Value** 2.2% Eaton Cooper Power Systems 1,200 *Includes adjacent and nearby properties owned by multiple entities Spring City/Pieper Electric 1,200 **2023 total equalized value including TID of $84,956,236,000 Waukesha County Technical College 1,034 Source: Waukesha County Tax System & Wisconsin Department of Revenue Subtotal 39,336 See Waukesha County Annual Comprehensive Financial Report for more detailed information * No survey responsed received in 2024. Latest response available (2021) is used. Source: Data Axle Genie (www.salesgenie.com), the Village of Sussex official statement dated March 14, 2023, City of Brookfield official statement dated June 6, 2023, City of Waukesha 2024 Executive Operating Budget, and direct employer contacts February 2024. CONSTRUCTION & BUILDING PERMITS Residential Value Year Number in 000's 2023 847 $443,154 EMPLOYMENT BY INDUSTRY 2022 1,010 $502,943 INDUSTRY 2023 NAICS (1) 2021 1,124 $599,050 Retail Trade, Transportation, Utilities 51,270 2020 868 $393,312 Manufacturing 42,908 2019 879 $354,686 Education and Health 43,235 Source: U.S. Department of Commerce Professional and Business Services 36,707 Leisure and Hospitality 22,037 Construction 19,007 Financial Activities 14,964 INCOME, JOBS, AND UNEMPLOYMENT Other Services (2) 8,366 PER CAPITA INCOME, 2023 (1) Public Administration 6,254 Waukesha County $91,766 Information 3,050 State of Wisconsin $64,976 Total 247,798 United States $69,810 (1) North American Industry Classification System JOBS, 2023 (2) 247,798 Source: Wisconsin Department of Workforce UNEMPLOYMENT RATE, 2023 (3) 2.6% Development, Bureau of Workforce Information (2) Includes Natural Resources. (1) Bureau of Economic Analysis - US Department of Commerce (2) Wisconsin Department of Workforce Development (3) Bureau of Labor Statistics - US Department of Labor Agr./Forest/ Budget Year Swamp/Other 2021 $11,935,477 $1,627,680 $312,921 2022 $12,799,348 $1,667,999 $322,223 2023 $14,311,879 $1,719,154 $367,648 2024 $16,183,154 $1,867,723 $388,933 2025 $16,518,746 $1,966,122 $413,693 % of Total 18.7% 2.2% 0.5% See STATS/TRENDS Section for more detailed information * Includes Tax Incremental District Value $51,003,150 $893,618 78.6% 0.0% $58,082,799 $925,014 $65,568,918 $947,508 $69,332,332 $0 $47,857,267 $886,813 EQUALIZED PROPERTY VALUE BY CLASS * ($000's) Residential Personal Commercial Mfg.Property WAUKESHA COUNTY, WISCONSIN ● COMMUNITY PROFILE ECONOMIC DEMOGRAPHICS LARGEST EMPLOYERS PRINCIPAL TAXPAYERS EMPLOYER TAXPAYER 32 Andrew Thelke, Director Waukesha County Department of Administration Department of Administration – Budget Division: William P. Duckwitz, Budget Manager Tyler Livesey, Senior Financial Analyst Willem Weigel, Senior Financial Analyst Christianne Hill, Financial Analyst Josh Selje, Financial Analyst WAUKESHA COUNTY Department Heads Administration ................................................................................................ Andrew Thelke * Clerk of Courts ...................................................................................... Monica Paz Corporation Counsel ............................................................................. Erik G. Weidig * County Board Chairperson .................................................................... James A. Heinrich * County Clerk .......................................................................................... Margaret Wartman * County Executive ................................................................................... Paul Farrow * District Attorney .................................................................................... Susan L. Opper Emergency Preparedness ...................................................................... Gary Bell Federated Library .................................................................................. Karol Kennedy Health & Human Services ...................................................................... Elizabeth Aldred Medical Examiner .................................................................................. Lynda M. Biedrzycki Parks & Land Use ................................................................................... Dale R. Shaver Presiding Judge....................................................................................... Ralph Ramirez Public Works .......................................................................................... Allison M. Bussler * Register of Deeds .................................................................................. James R. Behrend * Sheriff .................................................................................................... Eric J. Severson * Treasurer ............................................................................................... Pamela F. Reeves University of Wisconsin‐Extension ........................................................ Jerry Braatz * Elected Position 33