Sheriff’s Office quickly usurping county levy

With the Ozaukee County Sheriff’s Office accounting for about three-quarters of next year’s tax levy and growing every year, the day is coming when the department may consume the entire levy, County Administrator Jason Dzwinel warned supervisors last week.

“We’re nearing the point where we can see the day when every dollar of property tax goes to support the sheriff’s department,” Dzwinel told the County Board during a presentation of his 2027 proposed budget.

The proposed 2027 tax levy is $23.51 million, up 1.45%, or $335,224, from 2026.

With $17.4 million of levy support, an increase of $766,000, or 4%, the Sheriff’s Office is by far the largest department in county government.

Sheriff’s revenues are budgeted to increase about $115,000, including an additional $100,000 in jail boarding revenue thanks to state and federal inmates.

More than 80% of the Sheriff’s budget is for salaries and benefits, which are expected to rise $479,000, including a $267,000 increase in health insurance. 

Dzwinel didn’t offer any solutions as to how the county will fund other county services in the future but bemoaned the fact that state spending limits restrict the county’s ability to raise the levy and forces it to borrow money.

The allowed levy increase is limited to the value of net new construction, which Dzwinel said is more than $500,000. 

Despite the warning about the Sheriff’s Office, Dzwinel said, “We’re in great shape,” despite challenges.

“I probably sound doom and gloom but we’re  not in a doom and gloom place,” he said.

Among the positives, Dzwinel highlighted healthy financial reserves and enterprise funds that are contributing to county operations.

For instance, the two county golf courses are contributing $150,000 to parks and the Lasata Senior Living Campus is adding $100,000. 

Sales tax collections are on track to set another record this year, adding $750,000 to the budget.

Those healthy reserves are expected to generate $250,000 in interest earnings.

The Register of Deeds Office is projected to generate approximately $493,000 more in revenue than expenses, an increase of about $64,000 over this year’s budget.

Under Dzwinel’s proposed budget, the equalized tax rate would drop 7 cents to $1.08 per $1,000 of equalized value.

That means the owner of a $500,000 house would pay about $540 in county property taxes, down about $35.

The assessed value, which will appear on this December’s tax bill differs slightly from the equalized value. The county tax is in addition to school, municipal, technical college and special district taxes.

The Human Services and Aging and Disability Resources Center portion of the levy will rise $685,000 and require tax levy support of approximately $6.4 million, up 12%, due to higher placement costs, salaries and benefits.

The District Attorney Office’s proposed levy is approximately $846,000, with salaries and benefits up about $109,000, mainly due to the conversion of a part-time victim-witness position to full time.

The Highway Department is being encouraged again to pursue additional state and municipal work to strengthen its reserve fund, the tradeoff being a “reduced capacity for county highway projects,” Dzwinel said.

The Executive Committee, made up of the chairmen of the five standing committees and County Board Chairman Lee Schlenvogt, is scheduled to have a budget ready for the County Board to review in mid-October.

A public hearing on the budget will be held on Monday, Nov. 2. The County Board will vote on it two days later.

State law requires the budget must be finalized by December.