Joint Oregon Area Fire-EMS District Commission — Agenda packet

Page 1 of 1 Pursuant to Wis. Stats. § 19.84,notice is hereby given to the public by the Chairperson of the Oregon Area Fire-EMS District Commission, the Town Chairpersons of the Town of Dunn, Town of Oregon, and Town of Rutland, and the Village President of Oregon that the following meeting will be held: Meeting: Joint Meeting of the Oregon Area Fire-EMS District Commission, the Town Boards of Dunn, Oregon, and Rutland and the Village Board of Oregon Date: Wednesday, September 24, 2025 Location: Oregon Village Hall – Community Room, 101 Alpine Parkway, Oregon, WI 53575 Time: 6:30 PM Note: Any person who has a qualifying disability as defined by the Americans with Disabilities Act that requires the meeting or materials at the meeting to be in an accessible location or format must contact the Village Clerk at (608) 835 -3118, 101 Alpine Parkway , Oregon, Wisconsin, at least twenty -four (24) hours prior to the commencement of the meeting so that any necessary arrangements can be made to accommodate each request. MEETING AGENDA 1) Call to Order and Roll Call – Oregon Area Fire-EMS District Commission, Town Board of Dunn, Town Board of Oregon, Town Board of Rutland, and Village Board of Oregon. 2) Business (items are for discussion and / or possible action). a) Review and approval of Oregon Area Fire - EMS District 2026 Budget and Capital Improvement Plan. b) Updates on future fire station building project. 3) Announcements. a) Wednesday, November 19 th, 2025, at 6:30 pm in the Oregon Village Hall Community Room: Presentation of Fire / EMS District Facility Study. b) 2027 Budget Joint Meetings planned for Wednesday, July 29, 202 6, and Wednesday, September 30, 2026, at 6:30 pm in the Oregon Village Hall Community Room. 4) Adjournment of all Boards. Oregon Fire & EMS District Budget Worksheet - Fire District Page: 1 Period: 11/25 Sep 19, 2025 08:58AM Report Criteria: Accounts to include: With balances or activity Budget note year end periods: Future year Print FUND Titles Page and Total by FUND Print SOURCE Titles Total by SOURCE Print COST CATEGORY Titles Total by COST CATEGORY All Segments Tested for Total Breaks 2024-24 2025 2025 2026 2026 Pct Prior year Current year Current year Dept Head FY Adopted Change Account Number Account Title Actual Budget Actual Budget Budget GENERAL FUND INTERGOVERNMENTAL AID 100-43250 FEMA GRANT 59,912.40 59,000.00 .00 .00 .00 100.00- 100-43251 WI CERTIFIED EXPENDITURE PRGRM .00 .00 .00 35,000.00 .00 .00 100-43425 FIRE INS DUES VILLAGE OF OREGO 72,800.01 60,500.00 80,217.15 60,500.00 .00 .00 100-43426 FIRE INS DUES TOWN OF OREGON 21,689.79 17,600.00 .00 17,600.00 .00 .00 100-43427 FIRE INS DUES TOWN OF DUNN 11,647.56 8,800.00 12,551.14 8,800.00 .00 .00 100-43428 FIRE INS DUES TOWN OF RUTLAND 4,944.44 4,400.00 5,316.68 4,400.00 .00 .00 100-43522 EMS FUNDING ASSISTANCE PROGRA 10,967.57 10,000.00 62,669.26 10,000.00 .00 .00 100-43528 STATE AID EMERGENCY GOVERMEN 8,682.87- 1,000.00 .00 1,000.00 .00 .00 Total INTERGOVERNMENTAL AID: 173,278.90 161,300.00 160,754.23 137,300.00 .00 14.88- FINES AND FORFEITURES 100-45110 INSPECTION FEES 6,372.00 5,000.00 .00 5,000.00 .00 .00 Total FINES AND FORFEITURES: 6,372.00 5,000.00 .00 5,000.00 .00 .00 PUBLIC CHARGES FOR SERVICES 100-46100 OTHER PUBLIC CHARGES 905.00 900.00 5.00 .00 .00 100.00- 100-46230 EMS REVENUE 1,754,350.87 1,505,640.00 1,181,091.90 1,505,640.00 .00 .00 100-46231 BAD DEBT EXPENSES 1,022,623.55- 1,000,000.00- 406,594.66- 1,000,000.00- .00 .00 100-46235 CPR CLASS REVENUE 5,954.00 .00 310.00 2,000.00 .00 .00 100-46245 RACETRACK REVENUE 21,555.00 30,000.00 12,465.00 22,000.00 .00 26.67- 100-46250 EMS SERVICES 15,280.00 7,000.00 675.00 14,000.00 .00 100.00 Total PUBLIC CHARGES FOR SERVICES: 775,421.32 543,540.00 787,952.24 543,640.00 .00 .02 CHARGES FOR INTERGOVERNMENTAL 100-47200 HIGHWAY RESPONSES 38,619.46 20,000.00 6,351.20 20,000.00 .00 .00 100-47325 VILLAGE OF OREGON 692,686.00 935,010.00 935,011.00 936,350.00 .00 .14 100-47326 TOWN OF OREGON 191,924.00 252,862.00 252,862.00 253,519.00 .00 .26 100-47327 TOWN OF DUNN 110,413.00 137,640.00 137,640.00 149,367.00 .00 8.52 100-47328 TOWN OF RUTLAND 51,095.00 65,109.00 65,108.00 64,016.00 .00 1.68- 100-47331 VILLAGE OF OREGON - CAPITAL 291,346.00 113,462.00 113,462.00 148,232.00 .00 30.64 100-47332 TOWN OF OREGON - CAPITAL 80,724.00 30,685.00 30,685.00 40,134.00 .00 30.79 100-47333 TOWN OF DUNN - CAPITAL 46,440.00 16,702.00 16,702.00 23,646.00 .00 41.58 100-47334 TOWN OF RUTLAND - CAPITAL 21,491.00 7,901.00 7,901.00 10,134.00 .00 28.26 Total CHARGES FOR INTERGOVERNMENTAL: 1,524,738.46 1,579,371.00 1,565,722.20 1,645,398.00 .00 4.18 MISCELLANEOUS INCOME 100-48100 INTEREST INCOME 88,296.99 25,000.00 49,146.53 25,000.00 .00 .00 100-48300 SALE OF PROPERTY 15,048.36 10,000.00 .00 .00 .00 100.00- Oregon Fire & EMS District Budget Worksheet - Fire District Page: 2 Period: 11/25 Sep 19, 2025 08:58AM 2024-24 2025 2025 2026 2026 Pct Prior year Current year Current year Dept Head FY Adopted Change Account Number Account Title Actual Budget Actual Budget Budget 100-48500 DONATION 1,000.00 .00 .00 .00 .00 .00 100-48505 FIRE STATION DONATION .00 .00 4,060.00 .00 .00 .00 100-48520 GENERAL DONATIONS 2,250.00 5,000.00 6,270.00 .00 .00 100.00- 100-48530 PUBLIC EDUCATION DONATIONS .00 100.00 .00 .00 .00 100.00- 100-48610 MISCELLANEOUS 1,562.50 250.00 312.00 .00 .00 100.00- Total MISCELLANEOUS INCOME: 108,157.85 40,350.00 59,788.53 25,000.00 .00 38.04- OTHER FINANCING SOURCES 100-49300 UNAPPROPRIATED FB APPLIED .00 326,250.00 .00 212,854.00 .00 34.76- Total OTHER FINANCING SOURCES: .00 326,250.00 .00 212,854.00 .00 34.76- PUBLIC SAFETY 100-52200-110 FIRE CHIEF SALARY 103,456.29 114,250.00 73,363.71 117,106.00 .00 2.50 100-52200-111 FIRE OPERATION SALARIES 440,557.57 562,482.00 387,733.03 587,059.00 .00 4.37 100-52200-113 FIRE STRAIGHT TIME 4,453.89 5,000.00 4,624.05 5,000.00 .00 .00 100-52200-114 FIRE OVERTIME 18,154.48 25,000.00 11,628.89 25,000.00 .00 .00 100-52200-131 FIRE FICA 68,924.02 78,082.00 51,407.91 79,975.00 .00 2.42 100-52200-132 FIRE MEDICARE 16,119.45 18,261.00 12,022.94 18,704.00 .00 2.43 100-52200-133 FIRE RETIREMENT 120,619.60 127,498.00 97,773.77 131,526.00 .00 3.16 100-52200-134 FIRE HEALTH INSURANCE 119,336.64 210,519.00 109,151.01 179,577.00 .00 14.70- 100-52200-143 FIRE LIFE INS/INC CONTINUATION 1,827.17 1,419.00 1,020.49 1,450.00 .00 2.18 100-52200-150 EMS MEDICAL DIRECTOR 14,666.63 16,500.00 12,750.03 16,500.00 .00 .00 100-52200-152 FIRE VOLUNTEER INTERN 9,625.00 20,000.00 5,225.00 20,000.00 .00 .00 100-52200-153 FIRE VOLUNTEER REIMBURSEMENT 499,608.05 430,000.00 359,850.04 500,000.00 .00 16.28 100-52200-155 FIRE VOLUNTEER TRAINING REIMB 20,681.91 12,000.00 18,629.21 12,000.00 .00 .00 100-52200-190 FIRE UNEMPLOYMENT .00 100.00 .00 .00 .00 100.00- 100-52200-193 FIRE WORKERS COMPENSATION 31,466.09 34,000.00 27,465.75 35,000.00 .00 2.94 100-52200-210 FIRE CONTRACTED SERVICES 104,461.73 85,000.00 74,489.83 85,000.00 .00 .00 100-52200-215 FIRE LEGAL 2,911.50 10,000.00 365.00 10,000.00 .00 .00 100-52200-216 FIRE AUDIT 8,700.00 8,000.00 10,800.00 8,500.00 .00 6.25 100-52200-227 FIRE CONTINGENCY .00 5,000.00 .00 5,000.00 .00 .00 100-52200-292 EMS CONTRACT SERVICES CPR CLA .00 100.00 .00 .00 .00 100.00- 100-52200-310 FIRE OFFICE SUPPLIES 5,990.61 4,500.00 4,528.21 4,500.00 .00 .00 100-52200-312 FIRE COMPUTERS 1,278.00 4,000.00 8,175.99 4,600.00 .00 15.00 100-52200-322 FIRE BOOKS .00 3,000.00 .00 3,000.00 .00 .00 100-52200-325 FIRE DUES 1,124.93 1,500.00 660.00 1,500.00 .00 .00 100-52200-330 FIRE TRAINING 12,420.29 20,000.00 8,450.05 20,000.00 .00 .00 100-52200-331 FIRE INTERN ED REIMB. 9,487.76 8,000.00 2,956.84 8,000.00 .00 .00 100-52200-332 INTERN TRAINING 537.28 8,000.00 3,714.84 8,000.00 .00 .00 100-52200-335 FIRE PUBLIC EDUCATION 4,665.16 1,500.00 21.99 1,500.00 .00 .00 100-52200-340 FIRE OPERATING SUPPLIES 80,943.10 50,000.00 59,944.06 50,000.00 .00 .00 100-52200-341 FIRE UNIFORMS 6,520.98 6,000.00 3,249.33 6,000.00 .00 .00 100-52200-342 EMS OXYGEN 2,885.77 1,200.00 2,521.93 2,000.00 .00 66.67 100-52200-343 FIRE COMMUNICATION REPAIRS 1,516.66 5,000.00 160.00 4,000.00 .00 20.00- 100-52200-344 EMS CPR SUPPLIES 496.00 1,500.00 192.00 .00 .00 100.00- 100-52200-350 FIRE REPAIRS & MAINTENANCE 13,057.52 20,000.00 23,173.68 20,000.00 .00 .00 100-52200-360 FIRE VEHICLE REPAIR SUPPLIES 24,699.19 15,000.00 5,972.32 15,000.00 .00 .00 100-52200-362 FIRE GAS & OIL 30,340.71 18,000.00 16,239.61 18,000.00 .00 .00 100-52200-363 FEMA GRANT EXPENSE 6,122.75 .00 16,202.78 .00 .00 .00 100-52200-390 FIRE OTHER SUPPLIES & EXPENSES .00 500.00 .00 .00 .00 100.00- 100-52200-522 FIRE TRUCK INSURANCE 19,729.89 19,500.00 23,899.00 20,000.00 .00 2.56 100-52200-790 EMS FUNDING ASSIST PROGRAM-FA .00 10,000.00 2,049.02 10,000.00 .00 .00 100-52200-793 2% DUES 72,847.30 110,000.00 15,028.41 77,245.00 .00 29.78- 100-52200-794 ANNUAL PHYSICALS 7,764.22 8,500.00 5,577.58 8,000.00 .00 5.88- Oregon Fire & EMS District Budget Worksheet - Fire District Page: 3 Period: 11/25 Sep 19, 2025 08:58AM 2024-24 2025 2025 2026 2026 Pct Prior year Current year Current year Dept Head FY Adopted Change Account Number Account Title Actual Budget Actual Budget Budget 100-52200-830 FIRE EQUIPMENT 1,358.61 .00 .00 265,000.00 .00 .00 100-52200-840 FIRE VEHICLES PURCHASE 301,081.07 375,000.00 11,272.68 80,000.00 .00 78.67- 100-52250-221 BUILDING GAS & ELECTRIC 26,465.27 32,000.00 20,394.59 32,000.00 .00 .00 100-52250-222 BUILDING TELEPHONE 7,502.58 8,000.00 4,599.05 8,000.00 .00 .00 100-52250-223 BUILDING WATER & SEWER 4,667.49 3,900.00 3,956.89 4,100.00 .00 5.13 100-52250-224 BUILDING MONITORING SYSTEM .00 500.00 430.60 .00 .00 100.00- 100-52250-230 BUILDING MAINTENANCE CONTRACT 5,581.52 6,000.00 5,472.69 8,000.00 .00 33.33 100-52250-340 BUILDING OPERATING SUPPLIES 17,713.02 9,000.00 10,723.54 9,000.00 .00 .00 100-52250-350 BUILDING REPAIRS & MAINTENANCE 15,965.64 15,000.00 28,267.47 15,000.00 .00 .00 100-52250-524 BUILDING INSURANCE 10,323.00 7,500.00 9,385.00 9,350.00 .00 24.67 100-52250-820 FIRE/EMS BUILDING 12,062.33 120,000.00 17,834.00 20,000.00 .00 83.33- Total PUBLIC SAFETY: 2,290,718.67 2,655,811.00 1,573,354.81 2,569,192.00 .00 3.26- GENERAL FUND Revenue Total: 2,587,968.53 2,655,811.00 2,574,217.20 2,569,192.00 .00 3.26- GENERAL FUND Expenditure Total: 2,290,718.67 2,655,811.00 1,573,354.81 2,569,192.00 .00 3.26- Net Total GENERAL FUND: 297,249.86 .00 1,000,862.39 .00 .00 .00 Net Grand Totals: 297,249.86 .00 1,000,862.39 .00 .00 .00 Report Criteria: Accounts to include: With balances or activity Budget note year end periods: Future year Print FUND Titles Page and Total by FUND Print SOURCE Titles Total by SOURCE Print COST CATEGORY Titles Total by COST CATEGORY All Segments Tested for Total Breaks 2026 Budget Municipal Contributions *Percent is based on CPI-U + 2%. Est. 2% for CPI-U (2% + 2% = 4%) Levy Limit Exception Calculation Village staƯ will coordinate any final budget change due to CPI and communicate to Town staƯ the final Levy Exceptions to use. 2025 Budget 2026 Budget Proposed Village of Oregon Fire Dues 60,500.00 60,500.00 Operating Contribution 935,010.00 936,350.00 Capital Contribution 113,462.00 148,232.00 Total Village of Oregon Assessed Charges 1,108,972.00 1,145,082.00 Town of Oregon Fire Dues 17,600.00 17,600.00 Operating Contribution 252,862.00 253,519.00 Capital Contribution 30,685.00 40,134.00 Total Town of Oregon Assessed Charges 301,147.00 311,253.00 Town of Dunn Fire Dues 8,800.00 8,800.00 Operating Contribution 137,640.00 149,367.00 Capital Contribution 16,702.00 23,646.00 Total Town of Dunn Assessed Charges 163,142.00 181,813.00 Town of Rutland Fire Dues 4,400.00 4,400.00 Operating Contribution 65,109.00 64,016.00 Capital Contribution 7,901.00 10,134.00 Total Town of Rutland Assessed Charges 77,410.00 78,550.00 2025 Budget 2026 Budget Proposed TOTAL ASSESSED CHARGES 1,650,671.00 1,716,698.00 $ Difference 81,553.00 66,027.00 % Difference 5.20% 4.00% CPI+U* 5.20% 4.00% Total Contributions (inc. Fire Dues) 2025 Budget 2026 Budget Levy Exceptions on Worksheets* Village of Oregon 1,108,972.00 1,145,082.00 36,110.00 Town of Oregon 301,147.00 311,253.00 10,106.00 Town of Dunn 163,142.00 181,813.00 18,671.00 Town of Rutland 77,410.00 78,550.00 1,140.00 Total 1,650,671.00 1,716,698.00 66,027.00 *Assume 2% C PI. If different then need to adjust. C PI to publish end of September. *Municipalities must pass levy exception resolution. OAFED Budget Calculation Formula The annual budget for each municipality is determined by a formula that considers both property value and population. The calculation is split into two equal parts, with 50% based on equalized property value and 50% based on population. The formula is as follows: (PEV / DEV) × (DB / 2) + (PP / DP) × (DB / 2) = Party’sShare of District’sBudget Here is a breakdown of what each abbreviation in the formula stands for: · PEV (Party's Equalized Value): This is the equalized value of all property within a specific municipality's territory that receives fire protection services. · DEV (District's Equalized Value): This represents the total equalized value of all property within the entire Fire-EMS District that is furnished with fire protection. · PP (Party's Population): This is the total population in a speci fic municipality's territory that receives emergency medical services. · DP (District's Population): This is the total population in the entire Fire-EMS District that is furnished with emergency medical services. · DB (District's Budget): This is the net annual budget of the District that is assessed to the municipalities. Data Sources for the Formula The agreement specifies where the data for these calculations must come from: · Equalized Values:The most current values calculated by the Wisconsin Department of Revenue are to be used. *District has historically used prior year EV to match the final DOA population year data available; for example: 2024 data is used for 2026 budget, 2025 data will be used for 2027 budget, and so on)* · Population Values: o For the Village of Oregon , the most current population figure from the Wisconsin Department of Administration for the entire village is used. o For the Towns of Dunn, Rutland, and Oregon, the population is calculated by multiplying the number of households within the service area by the average number of people per household for that town. (Town Population / TotalTown Households) × Households in Service District = Population Value -- Example Calculation (Village of Oregon) (1,948,853,600 / 3,100,313,149) × (1,625,398 / 2) + (12,066 / 17,092) × (1,625,398 / 2) = 1,084,582 (PEV / DEV) × (DB / 2) + (PP / DP) × (DB / 2) = Party’sShare of District’sBudget -- Party Population Worksheet (for Towns) Towns DOA Population Total Households Avg Persons/HH EMS-Area Households Party Population (PP) Town of Oregon 3,124 1,088 2.87 958 2,749 Town of Dunn 4,824 2,165 2.23 696 1,550 Town of Rutland 1,981 768 2.58 282 727 Budget Calculation District Budget (DB) 1,625,398 Party PEV PP Total Party Share Percent Village of Oregon 1,948,853,600 12,066 1,084,582 66.73% Town of Oregon 621,598,632 2,749 293,653 18.07% Town of Dunn 378,862,100 1,550 173,013 10.64% Town of Rutland 150,998,817 727 74,150 4.56% Totals 3,100,313,149 17,092 1,625,398 100.00% Total Operating C ontribution 1,403,252.00 Total C apital C ontribution 222,146.00 Total C ontribution Required 1,625,398.00 Municipality Operating Capital Total % Village of Oregon 936,350.25 148,231.72 1,084,581.97 66.73% Town of Oregon 253,519.16 40,134.11 293,653.27 18.07% Town of Dunn 149,367.01 23,645.99 173,013.00 10.64% Town of Rutland 64,015.58 10,134.18 74,149.76 4.56% Total 1,403,252.00 222,146.00 1,625,398.00 100.00% Historical Proportional Share Municipality 2015 Budget 2016 Budget 2017 Budget 2018 Budget 2019 Budget 2020 Budget 2021 Budget 2022 Budget 2023 Budget 2024 Budget 2025 Budget 2026 Budget Village of Oregon 62.15% 62.53% 62.64% 63.50% 64.09% 64.41% 64.47% 64.94% 65.83% 66.21% 67.24% 66.73% Town of Oregon 20.71% 20.43% 20.43% 19.83% 19.63% 19.69% 19.53% 19.26% 18.50% 18.35% 18.18% 18.07% Town of Dunn 11.71% 11.65% 11.53% 11.46% 11.19% 10.82% 11.07% 10.89% 10.77% 10.55% 9.90% 10.64% Town of Rutland 5.43% 5.39% 5.40% 5.21% 5.09% 5.08% 4.93% 4.91% 4.90% 4.88% 4.68% 4.56% Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% OAFED Fund Balance -- Fund Balance Policy Maintain unassigned fund balance of 20-30% of the budgeted operating fund. 2026 Proposed Operating Budget - $2,204,192 -- 2026 Budget Fund Balance Usage Fund Balance Category End 2020 Actual End 2021 Actual End 2022 Actual End 2023 Actual End 2024 Actual Nonspendable Prepaid Items 7,890 7,714 11,291 14,824 9,916 Restricted EMS-FAP 24,600 30,214 20,751 18,242 30,185 Assigned Future Capital Outlay - - 135,000 200,000 293,884 2% Fire Dues 209,513 248,388 265,088 306,140 361,729 Unassigned 404,739 444,509 522,222 592,075 732,815 Total Fund Balance 646,742 730,825 954,352 1,131,281 1,428,529 % of Fund Balance 20% 440,838 30% 661,258 C urrent Unassigned FB 732,815 Amount Exceeding 30% 71,557 2026 Total C apital 380,000 Total Municipal C ontribution 222,146 Fund Balance Needed 157,854 Use Exceeded Unassigned 71,557 Use Capital Outlay Assigned 86,297 Total Fund Balance for C apital 157,854 Total Fund Balance for Operating 55,000 Total Fund Balance Used 212,854 1 Martin Shanks From: Foy, Valeah R - DOR <Valeah.Foy@wisconsin.gov> Sent: Thursday, September 11, 2025 4:10 PM To: Martin Shanks; Candie Jones; Phil Van Kampen Cc: DOR Secretary Subject: 2025 Levy Limit Worksheet Exception Dear Martin, On June 9, 2025, the Wisconsin Department of Revenue (DOR) sent a letter to Toni Herkert, Government Affairs Director with the League of Wisconsin Municipalities, and Joe Ruth, Government Affairs Director and Legal Counsel for the Wisconsin Towns Association, communicating that the department's administration of the 66.0602(3)(h) levy limit exception for joint fire departments/EMS districts is in accord with state law. DOR did not agree with the interpretation that once the district has imposed a charge within the acceptable range, the amount of the charge becomes irrelevant. Regarding the levy limit program, it is critical to understand that the starting point to determine a municipality's allowable levy limit each year is its prior year actual levy. For municipalities, using the Levy Limit Worksheet, this "base levy" is carried over from year to year, excluding general obligation debt service (for debt authorized after July 1, 2005) and unreimbursed expenses related to an emergency declared by the Governor. These adjustments are removed in the following year. DOR recognizes the unique nature of the issue that the Village of Oregon faced last fall in view of the miscommunication between a department employee and the Village of Oregon's administrator regarding how to calculate the levy limit exception and determined, under principles of estoppel, that it would not be appropriate to impose a levy limit penalty for the December 2024 tax levies. While in our June letter to Toni and Joe we noted it would be unreasonable to go beyond 2024 and rely on inaccurate guidance for future years, we understand a legislative solution is still in the works and at this point is unlikely to become law before local budgets need to be set. Given that, DOR will not remove the excess amount from the starting levy for the participating municipalities for the December 2025 tax levies. We are hopeful that a legislative solution will correct this issue permanently, and if a legislative fix is unable to get across the finish line in the remainder of the legislative session, we will revisit an additional extension if needed. Sincerely, Valeah Foy Pronouns: she/her/hers Division Administrator State and Local Finance Wisconsin Department of Revenue 608-266-9759 valeah.foy@wisconsin.gov