Frequently Asked Questions

1. What are the County’s revenues and expenses?

$0.69 million

2. What is the County’s total levy?

$38.4 million

3. What are levy limits? How are they calculated?

Levy limits are legal restrictions placed on the amount of property tax revenue that local governments can raise each year. These limits are typically set by state law and are intended to control the growth of local government spending and property taxes.

4. What is the net new construction?

Net new construction represents the net increase in property value due to new development within the county over the past year. It is calculated by the Wisconsin Department of Revenue and includes the value of new buildings or additions, minus the value of any demolished or destroyed structures, plus or minus any corrections to prior assessments. This figure is then divided by the prior year’s total equalized value of the county to determine the percentage increase allowed for the property tax levy. Sauk County’s 2026 net new construction is 1.83% $543,575.

5. Where does the County’s revenue come from?

The county’s revenue comes from property tax (levy), grants and aids, user fees, intergovernmental, licenses and permits, fines and forfeitures, interest, rent, other taxes and donations.

6. Where are my tax dollars being spent?

Justice & Public Safety - $0.35, Health & Human Services - $0.26, General Government - $0.22, Public Works - $0.09, Conservation, Recreation, Education, Economic Development & Culture $0.07, Capital Outlay - $0.01

7. What is the total number of Sauk County employees?

687.0

8. What is the County’s budget process?

• Consideration of County Mission and Vision • Consideration of Department Mission and Vision • Consideration of Department Programs and Priorities • Consideration of Outcome and Output Measures • Consideration of County Values • Administrator approves Departmental Budgets, presents to the Finance Committee and County Board approves the full budget.

9. What is the difference between a recommended budget and an adopted budget?

The recommended budget is forwarded by the Finance, Personnel and Insurance Committee to the County Board for consideration. The adopted budget is the budget approved by the County Board in November for the fiscal year beginning January 1.

10. Is there a glossary for the budget document?

Please see Page 404 of the Budget Book