County board has to come up with balanced budget that makes sense

The word for the Iowa County budget is “Reduce” The Iowa County board of supervisors is facing a challenge as they work through the budget process which will be finalized in November.

The county is projecting that it needs to make nearly $400,000 in spending reductions to balance the 2027 budget. County Administrator Clinton Langreck has said Iowa County has limited ability to raise property-tax revenue, while state aid is also expected to be weaker.

That means the budget discussion isn’t simply about whether taxes should go up. County officials are having to look at which services and programs can be reduced, eliminated or funded differently.

One of the biggest proposed cuts: UW-Extension

The most striking proposal involves Iowa County UW-Extension. The county currently provides approximately $125,000 for the program. The proposal being considered would reduce that to about $40,000 – a reduction of roughly $85,000. That could reduce the county’s UW- Extension operation from five employees to one, with the remaining position being the 4-H youth development educator.

That’s significant because Extension isn’t just an office in the courthouse. Its work includes agricultural education and assistance, youth programs, 4-H and other educational services,

Why is the county doing this? There are several pieces to the problem:

. Property-tax levy limits restrict how much additional revenue the county can generate through the levy.

· State aid is expected to provide less help, according to county officials.

. County expenses continue to rise, particularly personnel and operating costs.

. The county is also dealing with financial uncertainty associated with recovering from the April 2026 ransomware attack, which deleted a significant portion of the county’s computer network and resulted in some data being unrecoverable. County officials said no ransom was paid.

The result is a familiar governmental dilemma: when revenue can’t grow enough to cover expenses, something has to give.

What residents should watch

The important thing to remember is that this is a proposed budget, not necessarily the final budget. County Board discussions will continue through October, with final action expected in November.

As the process unfolds, Iowa County residents should watch four things particularly closely:

1. What services are being reduced?

A budget cut isn’t just a number. It can mean fewer employees, fewer programs, longer waits or services being shifted somewhere else.

2. What happens to UW-Extension?

The proposed reduction is large enough that residents should understand exactly what programs would disappear or be reduced.

3. How much will the county levy actually change?

The important number for homeowners isn’t simply the size of the county budget. It’s the county’s final tax levy and how that translates into individual property-tax bills.

4. Are the cuts temporary or permanent?

A one-year reduction can be very different from eliminating a program or position permanently.

No matter what, Iowa County is being forced to make some difficult choices in preparing its 2027 budget. The debate now is about more than balancing a spreadsheet. It is about deciding which services Iowa County residents value enough to continue funding -and which services may have to be reduced or changed.

The county’s official County Plans and Documents page contains its adopted budgets and other financial planning documents.

The county is charged with and required to bring in a balanced budget. To do that two factors must be considered.

Money coming in

. Property-tax levy

. State and federal aid

. Department fees and charges

· Grants

· Other departmental revenues · Existing county funds/reserves

Money going out

. Employee wages and benefits

· Public safety

· Human services

. Highway operations

· Health programs

. Courts and other mandated services

. Buildings and facilities

· Information technology

. Conservation and planning

· UW-Extension

. Other county programs

The county’s own department directory shows just how broad the operation is, including the Sheriff’s Department, Highway Department, Health, Social Services, ADRC, Land Conservation, Planning and Development, Veteran Services, UW-Extension, courts and numerous administrative offices.

More on the proposed UW-Extension cuts.

The proposal would essentially fund the 4-H youth development educator while defunding four other positions serving the county and surrounding area.

Those positions include educators working with:

· Dairy

. Crops and soils

· Livestock/agriculture

. Community development

The county currently shares several of these positions with Grant, Green and Lafayette counties.

So this isn’t simply an $85,000 bookkeeping reduction. It potentially changes what services are available

to Iowa County farmers, businesses, families and youth.

Sheriff’s Department and public safety

The Sheriff’s Department is one of the areas where the county has relatively little flexibility because much of its work involves essential publicsafety responsibilities.

The department includes law enforcement and the county jail, which operate through the Law Enforcement Center.

The important budget questions here will be:

. Are staffing levels changing?

· Are patrol positions being eliminated or left vacant?

. What happens to jail costs?

· Are overtime expenses increasing?

· What happens to equipment replacement?

. Are there changes in emergency communications or other public-safety spending?

Highway Department

The Highway Department is another major county operation.

Its responsibilities include maintaining the county highway system, winter maintenance, equipment and road projects. Iowa County has also been dealing with major capital needs, including highway equipment and projects approved through county financing resolutions.

For residents, this is an area where the distinction between the operating budget and capital budget is important.

A county can reduce day-to-day spending while still needing substantial money for:

. Trucks

· Plows

. Road construction

. Road maintenance

. Buildings

. Major equipment

Those expenses don’t necessarily show up as ordinary departmental

operating expenses.

Health and Human Services This is another large area of county government.

Iowa County operates Health, Social Services, ADRC and Senior Nutrition programs from the Health & Human Services Center.

These programs can have significant outside funding sources, including state and federal money. That means a $1 million department doesn’t necessarily mean taxpayers are providing $1 million.

This is one of the most important concepts for readers to understand when looking at the county budget. Administration

The courthouse contains the County Administrator, County Clerk, Finance, Employee Relations, Planning and Development, Register of Deeds, Treasurer and other offices. These departments generally deal with the basic operation of county government:

· Financial management

· Elections

. Property records

· Human resources

. County administration

. Planning and zoning

. Tax-related functions

Some of these are legally required functions, which limits the county’s ability to simply eliminate them.

Where does the county’s money actually come from?

Property taxes are only one piece of the county’s revenue picture. The county also receives money from state and federal sources, fees, grants, intergovernmental payments and other revenues. And there is an important distinction between county government and municipal government.

Iowa County’s Treasurer’s Office notes that current-year property taxes are collected by the local municipalities; the county primarily handles delinquent and past-due taxes at this point.

So when residents look at their property-tax bill, the county portion is only one component of the total bill. School districts, municipalities and other taxing authorities also receive portions.

The $400,000 question

The simplest way to explain the 2027 budget situation to residents is:

Iowa County isn’t necessarily trying to find $400,000 more to spend. It is trying to find roughly $400,000 in savings or additional revenue to close the gap between what it expects to receive and what it expects to spend.

That’s an important distinction.

And the UW-Extension proposal demonstrates the choices being considered: an $85,000 reduction there would account for more than onefifth of the approximately $400,000 in reductions being sought.

One other issue: the ransomware attack

The county is also recovering from a 2025 ransomware attack that deleted a significant portion of its computer network, with some data reportedly unrecoverable. The county did not pay a ransom, according to Langreck. The continuing financial effects add uncertainty to the 2027 planning process.