2026 Budget – DRAFT

Town of Black Earth - 2026 Budget DRAFT 10/7/2025 Mill rate Mill rate 2.75 2.76 REVENUES General Property Taxes (Town Levy) 333,530 332,750 332,749.81 - 332,749.81 328,304 346,035 In Lieu of Tax - MFL 13,000 13,000 13,780.01 - 13,780.01 13,576 14,130 Total Taxes 346,530 345,750 346,529.82 346,529.82 341,880 360,165 Intergovernmental Aid County Aid - Roads & Bridges - - - - - - - Fire Insurance Tax (2%) 4,400 3,700 4,267.76 - 4,267.76 3,658 3,218 Personal Property Aid 561 561 561.45 - 561.45 561 561 Personal Property Aid - Act 12 176 176 176.20 - 176.20 - - State Aid - Computer 4 4 4.16 - 4.16 4 4 State Aid - Transportation 57,780 53,914 40,435.86 13,478.62 53,914.48 53,914 53,914 State Shared Taxes 7,678 7,426 1,113.84 6,311.79 7,425.63 7,259 7,260 State Shared Supplemental Taxes 40,925 39,579 5,936.91 34,017.34 39,954.25 38,690 - WEC Subgrant - .gov domain - - 125.00 - 125.00 - ARPA Local Recovery Funds - - - - - - - TRIP Funds - - - - - - 17,535 FEMA Funds - - - - - - 500 Total Intergovernmental Aid 111,524 105,360 52,621.18 106,428.93 104,087 82,992 Licenses / Permits Building Permits 2,500 2,000 2,277.19 300.00 2,577.19 855 1,122 Dog License / Town's Share 30 30 29.00 - 29.00 79 85 Driveway Permit Application Fee 1,000 1,000 500.00 250.00 750.00 500 500 Event Permit 100 100 100.00 - 100.00 100 100 Title Searches 200 200 175.00 100.00 275.00 400 425 Zoning Changes Fee 1,000 1,000 1,000.00 500.00 1,500.00 3,000 1,000 Total Licenses / Permits 4,830 4,330 4,081.19 5,231.19 4,934 3,232 Investments Interest/Septic Fee - - 0.95 - 0.95 2 0 Interest Income 20,000 18,000 15,125.37 5,800.00 20,925.37 23,677 21,084 Total Investments 20,000 18,000 15,126.32 20,926.32 23,679 21,084 Miscellaneous Miscellaneous 50 50 1,752.51 - 1,752.51 3,645 320 Premier Dividends 80 80 - - - - - Total Miscellaneous 130 130 1,752.51 1,752.51 3,645 320 2024 ACTUAL 2025 ESTIMATED TOTAL 2023 ACTUAL BUDGET 2025 as of 9/23/2025 BUDGET 2026 estimated add'l 2025 1 Town of Black Earth - 2026 Budget DRAFT 10/7/2025 2024 ACTUAL 2025 ESTIMATED TOTAL 2023 ACTUAL BUDGET 2025 as of 9/23/2025 BUDGET 2026 estimated add'l 2025 Borrowed Money Mahocker Road Loan - - - - - - - Total Borrowed Money - - - - - - - Total Revenues 483,014 473,570 - 480,868.77 478,224 467,793 EXPENDITURES General Government Assessor 5,000 5,000 287.04 4,600.00 4,887.04 4,851 15,888 Building Permits - - - - - - - Clerk Salary 25,000 23,000 16,777.32 6,222.68 23,000.00 22,208 20,500 Clerk Retirement 1,800 1,800 1,166.00 531.00 1,697.00 1,532 1,394 Computer / Software 1,000 1,000 220.14 700.00 920.14 148 744 Elections 8,000 3,000 2,219.86 - 2,219.86 3,738 2,847 Insurance 12,000 12,000 10,662.00 - 10,662.00 9,767 9,063 Legislative / Town Board 19,000 19,000 8,950.00 9,500.00 18,450.00 16,450 16,800 Membership Dues 1,900 1,900 1,782.18 - 1,782.18 1,825 1,784 Office Supplies / Publishing 3,000 3,000 1,681.06 200.00 1,881.06 2,729 1,952 Office Rent 3,000 3,000 1,800.00 - 1,800.00 1,800 1,800 Payroll / Witholding 12,500 11,000 7,858.69 4,300.00 12,158.69 10,529 9,277 Plan Commission 3,000 3,000 - 1,000.00 1,000.00 960 520 Professional Fees / Attorney 2,500 2,500 1,050.00 - 1,050.00 793 1,178 Treasurer 16,500 16,500 7,875.00 8,250.00 16,125.00 15,000 15,000 Website 300 300 120.00 - 120.00 120 162 Total General Government 114,500 106,000 62,449.29 97,752.97 92,450 98,910 Health & Human Services Cemetery 1,000 1,000 1,000.00 - 1,000.00 600 600 Northwest Dane Senior Services 2,500 2,500 2,500.00 - 2,500.00 - - Total Health & Human Services 3,500 3,500 3,500.00 3,500.00 600 600 Highway / Transportation Building Repairs 500 500 250.97 - 250.97 526 - Capital Equipment - - - - - 135,096 - Cellular Phone 300 650 253.47 100.00 353.47 593 546 Equipment Rented 10,000 10,000 - - - - - Equipment Repairs & Parts 20,000 20,000 9,401.30 500.00 9,901.30 11,333 14,355 2 Town of Black Earth - 2026 Budget DRAFT 10/7/2025 2024 ACTUAL 2025 ESTIMATED TOTAL 2023 ACTUAL BUDGET 2025 as of 9/23/2025 BUDGET 2026 estimated add'l 2025 Fuel 9,000 10,000 2,793.21 400.00 3,193.21 4,965 5,366 Garage Utilities 3,500 3,500 2,158.50 632.00 2,790.50 3,308 3,101 Gravel / Cold Mix 8,800 8,000 7,571.17 200.00 7,771.17 4,576 4,176 Highway Patrolman Salary 62,000 60,000 41,426.25 18,000.00 59,426.25 56,502 54,039 Highway Wages - Part-time - 2,000 - - - 400 - Highway Patrolman Retirement 4,500 4,000 2,879.09 1,200.00 4,079.09 3,899 3,675 Highway Patrolman HSA Contribution - - - - - 1,200 2,400 Other 600 600 1,419.00 - 1,419.00 1,876 697 Road Construction 125,806 124,195 159,899.82 3,640.00 163,539.82 60,430 96,142 Tree Cutting 10,000 10,000 3,000.00 - 3,000.00 - - Salt/Screenings/chips mix 8,000 8,000 1,223.24 500.00 1,723.24 3,474 5,970 Signs 1,000 1,000 622.05 - 622.05 834 638 Supplies 6,000 6,000 703.47 300.00 1,003.47 5,605 4,579 TRIP Funds - - - - 17,535 Total Highway 270,006 268,445 233,601.54 259,073.54 294,616 213,219 Miscellaneous Dane County Radio Operation 1,623 1,623 1,643.00 - 1,643.00 1,492 1,403 Miscellaneous 400 400 - - - - 135 Managed Forest Land 4,000 3,000 4,107.11 - 4,107.11 3,942 3,770 Total Miscellaneous 6,023 5,023 5,750.11 5,750.11 5,434 5,308 Subtotal 394,029 382,968 305,300.94 366,076.62 393,100 318,037 Debts & Funds Salt Shed Loan - Principal 8,254 8,254 6,867.68 1,386.14 8,253.82 8,082 7,928 Salt Shed Loan - Interest 2,338 2,338 1,958.92 379.18 2,338.10 2,510 2,664 10,592 10,592 8,826.60 8,826.60 10,592 10,592 - Fire Truck Loan - Principal 10,333 10,333 8,599.81 1,732.93 10,332.74 10,124 9,924 Fire Truck Loan - Interest 506 506 432.79 73.59 506.38 715 915 10,839 10,839 9,032.60 9,032.60 10,839 10,839 - Mahocker Road Loan - Principal 12,409 12,409 12,409.31 - 12,409.31 11,987 23,048 Mahocker Road Loan - Interest 1,982 1,982 1,982.33 - 1,982.33 2,405 5,735 14,392 14,392 14,391.64 14,391.64 14,392 28,783 Total Debt Service 35,823 35,823 32,250.84 32,250.84 35,823 50,214 3 Town of Black Earth - 2026 Budget DRAFT 10/7/2025 2024 ACTUAL 2025 ESTIMATED TOTAL 2023 ACTUAL BUDGET 2025 as of 9/23/2025 BUDGET 2026 estimated add'l 2025 Fire & EMS Levies District 1 EMS 25,953 31,109 31,109.36 - 31,109.36 19,473 19,503 Black Earth Joint Fire District 22,810 19,970 19,970.24 - 19,970.24 19,037 17,447 2% Fire Dues 4,400 3,700 4,267.76 - 4,267.76 3,658 3,218 State Shared Supplemental Taxes - - - - - Total Fire & EMS District 53,163 54,779 55,347.36 55,347.36 42,168 40,168 Total Expenditures 483,014 473,570 392,899.14 453,674.82 471,091 408,418 Assessed Values Value Mill Rate % Change 2018 72,433,300 3.9401076 3.94 0.16 increase 2019 74,421,200 4.4003052 4.40 0.12 increase 2020 76,376,700 4.1509125 4.15 0.06 decrease 2021 77,379,600 4.2457960 4.25 0.02 increase 2022 79,342,000 4.3613092 4.36 0.03 increase 2023 reval year 119,110,000 2.7333557 2.73 0.37 decrease 2024 120,422,400 2.7631994 2.76 0.01 increase 2025 121,351,700 2.7484734 2.75 0.005 decrease Debt Service Due Date Rate as of 10/3/2025 Salt Shed - 2017 20-year loan 10/20/2037 1.99 113,488 Fire Truck - 2017 10-year loan 10/3/2027 1.99 21,228 Mahocker Rd Paving Project - 2021 10-year loan 7/2/2031 2.61 66,577 201,293 4