NOTICE OF PUBLIC BUDGET HEARING
NOTICE OF PUBLIC BUDGET HEARING
Village of Rochester, Racine County
NOTICE is hereby given that on Monday, November 16, 2026, at 6:30 p.m. at the Rochester Village Hall, 300 W. Spring Street, Rochester, Wisconsin, a PUBLIC HEARING on the PROPOSED 2027 BUDGET of the Village of Rochester will be held. The proposed budget is available in detail for inspection at the village clerk's office during regularly scheduled office hours or online at http://rochesterwi.gov. Following is a summary:
PROPOSED BUDGET SUMMARY FOR THE VILLAGE OF ROCHESTER
| GENERAL FUND | 2026 Budget | 2026 Actual + Estimated | 2027 Budget | % Change from 2026 Budget |
|||||||||
| REVENUES & OTHER FINANCING SOURCES: | |||||||||||||
| Other Taxes: | 7,873.00 | 7,790.20 | 7,800.00 | -0.93% | |||||||||
| Intergovernmental | 319,864.00 | 320,393.78 | 329,250.00 | 2.93% | |||||||||
| Regulation and Compliance | 202,330.00 | 205,414.32 | 171,380.00 | -15.30% | |||||||||
| Fines, Forfeitures & Penalties | 15,000.00 | 12,754.73 | 15,000.00 | 0.00% | |||||||||
| Public Charges for Services | 315,283.00 | 313,352.92 | 349,988.00 | 11.01% | |||||||||
| Intergovernmental Charges for Services | 40,063.20 | 40,064.00 | 40,350.00 | 0.72% | |||||||||
| Miscellaneous | 49,200.00 | 48,685.80 | 96,700.00 | 96.54% | |||||||||
| Total Revenues & Other Financing Sources: | 949,613.20 | 948,455.75 | 1,010,468.00 | 12.98% | |||||||||
| EXPENDITURES & OTHER FINANCING USES: | |||||||||||||
| General Government | 483,673.00 | 476,150.31 | 501,158.50 | 3.62% | |||||||||
| Public Safety | 506,601.30 | 505,266.15 | 570,830.00 | 12.68% | |||||||||
| Public Works | 632,328.00 | 592,160.48 | 661,433.00 | 4.60% | |||||||||
| Health and Human Services | 1,500.00 | 1,500.00 | 6,000.00 | 300.00% | |||||||||
| Culture and Recreation | 22,200.00 | 17,419.42 | 20,200.00 | -9.01% | |||||||||
| Conservation and Development | 48,880.00 | 48,218.96 | 48,880.00 | 0.00% | |||||||||
| Capital Outlay | 43,000.00 | 39,264.34 | 53,000.00 | 23.26% | |||||||||
| Total Expenditures & Other Financing Uses | 1,738,182.30 | 1,679,979.66 | 1,861,501.50 | 7.09% | |||||||||
| Excess of Revenues Over (Under) Expenditures: | (788,569.10) | (731,523.91) | (851,033.50) | ||||||||||
| Transfer In (Fund Balance) | 110,961.80 | 53,916.61 | 23,000.00 | -79.27% | |||||||||
| General Fund Property Tax Levy | 677,607.30 | 677,607.30 | 828,033.50 | 22.20% | |||||||||
| Fund Balance - January 1 | 509,415.22 | 509,415.22 | 455,498.61 | -10.58% | |||||||||
| Fund Balance - December 31 (Estimated) | 398,453.42 | 455,498.61 | 432,498.61 | 8.54% | |||||||||
| LIBRARY FUND | 2026 Budget | 2026 Actual + Estimated | 2027 Budget | % Change from 2026 Budget | |||||||||
| REVENUES & OTHER FINANCING SOURCES: | 62,945.00 | 62,273.71 | 75,383.00 | 19.95% | |||||||||
| EXPENDITURES & OTHER FINANCING USES: | 207,643.00 | 206,218.52 | 220,081.00 | 5.99% | |||||||||
| Excess of Revenues Over (Under) Expenditures: | (144,698.00) | (143,944.81) | (144,698) | ||||||||||
| Library Property Tax Levy: | 144,698.00 | 144,698.00 | 144,698.00 | 0.00% | |||||||||
| Fund Balance - January 1 | 2,397.18 | 2,397.18 | 3,815.59 | 59.17% | |||||||||
| Fund Balance - December 31 (Estimated) | 2,397.18 | 3,815.59 | 3,815.59 | 59.17% | |||||||||
| DEBT SERVICE FUND | 2026 Budget | 2026 Actual + Estimated | 2027 Budget | % Change from 2026 Budget | |||||||||
| REVENUES & OTHER FINANCING SOURCES: | 116,730.35 | 118,447.67 | 0.00 | ||||||||||
| EXPENDITURES & OTHER FINANCING USES: | 338,048.76 | 338,048.76 | 562,994.17 | 66.54% | |||||||||
| Excess of Revenues Over (Under) Expenditures | (221,318.41) | (219,601.09) | (562,994.17) | 154.38% | |||||||||
| Transfer In (Fund Balance) | 70,488.91 | 100.00% | |||||||||||
| Debt Service Property Tax Levy: | 290,090.00 | 290,090.00 | 492,505.26 | 69.78% | |||||||||
| Fund Balance - January 1 | 0.00 | 0.00 | 70,488.91 | 100.00% | |||||||||
| Fund Balance - December 31 (Estimated) | 68,771.59 | 70,488.91 | 0.00 | -100.00% | |||||||||
| Outstanding General Obligation Debt- Dec 31 | 5,180,385.26 | 5,180,385.26 | 4,865,000.00 | -6.09% | |||||||||
| CAPITAL PROJECTS FUND | 2026 Budget | 2026 Actual + Estimated | 2027 Budget | % Change from 2026 Budget | |||||||||
| REVENUES & OTHER FINANCING SOURCES: | 2,908,077.00 | 2,908,115.31 | 10,000.00 | -99.66% | |||||||||
| EXPENDITURES & OTHER FINANCING USES: | 1,987,853.00 | 1,987,921.39 | 450,807.00 | -77.32% | |||||||||
| Excess of Revenues Over (Under) Expenditures | 920,224.00 | 920,193.92 | (440,807.00) | -147.90% | |||||||||
| Capital Projects Property Tax Levy: | 0.00 | 0.00 | 0.00 | ||||||||||
| Fund Balance - January 1 | (135,771.98) | (135,771.98) | 784,421.94 | 677.75% | |||||||||
| Fund Balance - December 31 (Estimated) | 784,452.02 | 784,421.94 | 343,614.94 | -56.20% | |||||||||
| The following funds are supported by the Village of Rochester 2026 property tax levy as follows: | |||||||||||||
| GENERAL FUND | LIBRARY FUND | DEBT SVC FUND | CAPITAL PROJECTS | ||||||||||
| Total Revenues | 1,010,468.00 | 75,383.00 | - | - | |||||||||
| Total Expenditures | 1,861,501.50 | 220,081.00 | 562,994.17 | 450,807.00 | |||||||||
| Excess of Revenues Over (Under) Expenditures | (851,033.50) | (144,698.00) | (562,994.17) | (450,807.00) | |||||||||
| Transfer In (Fund Balance) | 23,000.00 | 70,488.91 | 450,807.00 | ||||||||||
| Property Tax Contributions: | 828,033.50 | 144,698.00 | 492,505.26 | 0.00 | |||||||||
| Summary of General Property Tax Levy: | 2025 | 2026 | 2027 | ||||||||||
| General Fund | 714,350.25 | 677,607.30 | 828,033.50 | ||||||||||
| Library Fund | 128,564.00 | 144,698.00 | 144,698.00 | ||||||||||
| Debt Service Fund | 289,438.75 | 290,090.00 | 492,505.26 | ||||||||||
| Capital Projects Fund | 0 |
|
0 | ||||||||||
| Total Tax Levy: | 1,132,353.00 |
|
1,465,236.76 | ||||||||||
| Total Assessed Value | 445,857,100 | 606,358,800 | 610,052,700 | ||||||||||
| Tax Rate Per Thousand: | 2.540 | 1.835 | 2.402 | ||||||||||
| Special Purpose Tax District Levy: | 2025 | 2026 | 2027 | ||||||||||
| Honey Lake Streets & Lights District | 31,320.00 | 31,475.00 | 31,850.00 | ||||||||||
| Assessed Value- Streets & Lights District: | 17,565,900 | 22,969,300 | 22,992,200 | ||||||||||
| Tax Rate Per Thousand: | 1.783 | 1.370 | 1.385 | ||||||||||
| Total Village of Rochester Tax Levies: | 1,163,673.00 | 1,143,870.30 | 1,494,486.76 | ||||||||||
| Dated this 29th day of October, 2026 Amber Jensen, Clerk |
|||||||||||||
| Please note: Upon reasonable notice, efforts will be made to accommodate the needs of disabled individuals through appropriate aids and services. For additional information or to request this service, please contact the Village Clerk at 262-534-2431 |
|||||||||||||