2026 Proposed Budget Detail

REVENUES: 2025 Approved 2026 Proposed % Change Tax Revenues: Property Tax Levy (Town Share) 1,414,805 Exceed Levy Limit by 250,000 : 140,164 NEMSD Budget, 109,836 Town Operations Accomodations Tax 12,000 Total Tax Revenues 1,161,899 1,426,805 22.80% Intergovernmental Revenues: State Shared Revenue 45,797.00 47,353 3.40% Fire Insurance Dues 12,000 13,000 8.33% Exempt Computer Aid 25 24 -4.00% Ambulance State Grant 6,800 5,000 -26.47% Applied State Highway Aids 117,671 126,107 7.17% 2,930/mile x 43.04 miles Local Road Improvement Program 0 0 Applied for W Birch Lake Rd Recycling Grant 4,000 4,800 20.00% PILT Jan/April 38,500 44,500 15.58% Severence/MFL Aid 4,350 State Lottery Credit/PPA 5,059 Vilas County Library Grant 2,800 moved to other income line Total Intergovernmental Revenues 231,943 245,843 5.99% Licenses & Permits Liquor/Malt Beverage Licenses 460 1,070 132.61% Combo lic increase to 350 each Operators' Licenses 90 160 77.78% Ops lic increase to 20 each Accomodations Tax Permit 500 moved from Public Charges for Services for 2026 Dog Licenses 365 450 23.29% Total Licenses & Permits 915 2,180 138.25% Public Charges for Services Publication Fee (Liq Lic) 30 60 100.00% Fee increase to 20 filed on time, 25 filed late Clerk's Fee 80 Disposal Fee 3,500 3,500 Fire Sign 0 875 Accomodations Tax Permit 500 moved to Licenses & Permits for 2026 Total Public Charges for Services 4,030 4,515 12.03% Town of Winchester, Vilas County Proposed 2026 Budget 1 REVENUES (CONT): 2025 Approved 2026 Proposed % Change Miscellaneous Revenues Interest 12,000 11,200 -6.67% NEMSD Stipend/Mileage 15,000 Sale of Hwy Equipment 6,000 Rental of Public Building 12,200 14,000 14.75% 1,000 per month from NEMSD Insurance Adjust 2,000 2,000 0.00% Misc Rev Other 804 Total Miscellaneous Revenues 33,004 42,200 27.86% Donations 5,500 0 Proceeds of Long Term Debt 150,000 0 Surplus Applied 0 0 TOTAL REVENUE 1,587,291 1,721,543 8.46% EXPENDITURES: 2025 Approved 2026 Proposed % Change General Government Town Board Salaries 25,000 25,000 0.00% Chairman 12,000 Supervisors 6,500 each Mileage & Expenses 1,000 1,000 0.00% Publications & Dues 1,915 1,660 -13.32% Town Board Total 27,915 27,660 -0.91% Legal Fees 4,000 3,500 -12.50% Website 1,500 160 -89.33% Only cost in 2026 is hosting and domain Clerk Clerk Salary 25,000 25,000 0.00% Deputy Clerk Salary 14,000 Newly created budgeted salary Supplies, Mileage & Expenses 1,800 1,234 -31.44% Equipment Maintenance 5,500 3,000 -45.45% Quickbooks, Postage Machine Elections 2,950 3,850 30.51% 4 elections anticipated for 2026 Total Clerk 35,250 47,084 33.57% Town of Winchester, Vilas County Proposed 2026 Budget 2 EXPENDITURES (CONT): 2025 Approved 2026 Proposed % Change Treasurer & Assessor Treasurer Salary 12,000 12,000 0.00% Treasurer Supplies & Expenses 2,500 2,500 0.00% Assessor Fees 17,700 24,000 35.59% Board of Review 240 290 20.83% Accountant 2,600 3,000 15.38% Total Treasurer & Assessor 35,040 41,790 19.26% Community Building Custodian 3,600 3,600 0.00% Utilities 5,500 4,000 -27.27% replace Brightspeed phone line with VOIP Supplies & Maintenance 20,600 6,600 -67.96% Total Community Building 29,700 14,200 -52.19% Social Security/FICA 20,000 25,000 25.00% Highway Insurance 7,240 8,100 11.88% Other Insurance 23,000 23,000 0.00% Other General Government 20,000 9,800 -51.00% 70% accomodations tax to MW Visitors Bureau, payroll expense Total General Government 203,645 200,294 -1.65% Public Safety Emergency Services Building Custodian 5,000 2,700 -46.00% cleaning tasks reduced with NEMSD routine cleaning of shared spaces Utilities 15,000 10,000 -33.33% internet cost reduced to 1440/yr, phone service replaced with VOIP Supplies & Maintenance 27,200 35,000 28.68% 15000 carpet replacement, 5000 painting Total Emergency Services Building 47,200 47,700 1.06% Fire Department Salaries & Compensation 14,900 14,900 0.00% Office Supplies & Equipment, Training 850 900 5.88% Utilities 500 190 -62.00% phone line replaced with VOIP Fire Inspections 1,500 1,500 0.00% Repairs and FD Supplies 9,150 18,825 105.74% 9000 foam pump repair FD Equipment 13,500 11,500 -14.81% LOSAP 7,500 7,500 0.00% Total Fire Department 47,900 55,315 15.48% Town of Winchester, Vilas County Proposed 2026 Budget 3 EXPENDITURES (CONT): 2025 Approved 2026 Proposed % Change Ambulance Department Salary & Compensation 9,600 9,600 0.00% Administration & Training 2,350 2,750 17.02% Supplies & Maintenance 11,300 6,500 -42.48% Total Ambulance Department 23,250 18,850 -18.92% Northwoods Emergency Services District 264,927 342,731 29.37% Total Public Safety 383,277 464,596 21.22% Public Works Highways Wages & Benefits 182,130 198,750 9.13% Health Ins subsidies ending Supplies 6,000 6,000 0.00% Maintenance 52,000 56,500 8.65% truck bed liner budgeted in 2025 not done, new vendor needed = higher cost 16,000 Garage Utilities 10,000 10,000 0.00% Road/Fire Num Signs 1,500 4,000 166.67% Gravel 20,000 0 gravel purchased 2025 will last through 2026 Crack Sealing 20,500 25,000 21.95% Total Highways 292,130 300,250 2.78% Street Lights 3,500 3,600 2.86% Sanitation Wages & Benefits 43,278 49,150 13.57% Health Ins subsidies ending Supplies 500 500 0.00% Disposal Service 44,200 50,250 13.69% Utilities 3,500 3,500 0.00% Total Sanitation 91,478 103,400 13.03% Total Public Works 387,108 407,250 5.20% Health & Human Services Cemetery 3,000 3,000 0.00% Total Health & Human Services 3,000 3,000 0.00% Town of Winchester, Vilas County Proposed 2026 Budget 4 EXPENDITURES (CONT): 2025 Approved 2026 Proposed % Change Culture, Recreation & Education Library Wages & Benefits 32,032 54,680 70.70% Staff library for more open hours, benefits for Library Director added Collection Development 1,850 2,500 35.14% Supplies 1,500 1,500 0.00% NWLS 5,500 5,200 -5.45% Programs 1,500 1,500 0.00% Website 675 0 Miscellaneous 500 500 0.00% Total Library 43,557 65,880 51.25% Park Utilities 800 4,300 437.50% Brightspeed billing back to 2023 Maintenance 10,000 12,000 20.00% Custodian 400 550 37.50% Total Park 11,200 16,850 50.45% Total Culture, Recreation & Education 54,757 82,730 51.09% Conservation & Development Chamber of Commerce 2,900 2,900 0.00% Planning Commission 50 50 0.00% Town Lakes Committee Resource Protection 28,735 37,304 29.82% NLDC AIS contract Miscellaneous 250 0 Total Town Lakes Committee 28,985 37,304 28.70% Total Conservation & Development 31,935 40,254 26.05% Capital Improvements Road Improvement 300,000 300,000 0.00% Total Capital Improvements 300,000 300,000 0.00% Town of Winchester, Vilas County Proposed 2026 Budget 5 EXPENDITURES (CONT): 2025 Approved 2026 Proposed % Change Total Miscellaneous Expenditures 600 450 -25.00% Debt Retirement Ambulance Principal & Interest 22,614 22,614 0.00% New Facility Principal & Interest 5,822 5,822 0.00% Town Hall & Shop Principal & Interest 101,538 101,538 0.00% Plow/Patrol Truck Principal & Interest 18,122 18,122 0.00% to be paid off in 2026 2024 Plow Truck Principal & Interest 74,873 74,873 0.00% Total Debt Retirement 222,969 222,969 0.00% TOTAL EXPENDITURES 1,587,291 1,721,543 8.46% Town of Winchester, Vilas County Proposed 2026 Budget 6