Village of Rochester
Racine County, Wisconsin

NOTICE OF REFERENDUM

Village of Rochester

August 11, 2026

 Referendum Election Details

At an election to be held in the Village of Rochester on August 11, 2026, the following proposed Resolution of the Village Board, will be submitted to a vote of the people:

                                                                               Resolution #2026-10

Resolution Title: A Resolution Establishing Referendum to Exceed Levy Limits Pursuant to § 66.0602(4) Wis. Stats.

 WHEREAS, the State of Wisconsin has imposed property tax levy limits on towns, villages, cities, and counties pursuant to § 66.0602 Wis. Stats.; and WHEREAS, the cost of providing fire and emergency medical services (EMS) at current service levels through the Rochester Volunteer Fire Company increased by more than $68,000 between 2024 and 2025 and is projected to increase by an additional $26,000 in 2027, driven by competitive wage adjustments and new EMS provider fees imposed by the State of Wisconsin; and

WHEREAS, over the past ten years, the Village’s allowable annual growth in its property tax levy averaged $11,578, while annual increases to the fire company’s budget allocation averaged $10,507, consuming approximately 91% of the Village’s allowable property tax levy capacity during that period; and

WHEREAS, revenue generated from EMS rescue services that helps offset operational costs has continued to decline, primarily due to a growing share of reimbursements from Medicare and Medicaid, which provide substantially lower payments than traditional insurance providers; and

WHEREAS, the Rochester Volunteer Fire Company required a $101,000 increase in Village funding beginning in 2025 to balance its 2026 budget, which the Village was only able to accommodate by drawing on fund balance, thereby reducing its financial flexibility and increasing its vulnerability to unforeseen expenses; and

WHEREAS, the Rochester Volunteer Fire Company has requested an additional $39,000 in taxpayer support to balance its 2027 budget due to continued cost increases and declining revenues; and

WHEREAS, under existing property tax levy limitations, the Village of Rochester cannot continue to fund fire and EMS services at current levels without being forced to reduce or eliminate other municipal services.

NOW, THEREFORE, BE IT RESOLVED, by the Village Board of the Village of Rochester, Racine County, Wisconsin, that the Village Board hereby finds and declares that, due to rising fire and emergency medical service costs, declining service revenues, and statutory property tax levy limitations, the Village is unable to sustainably fund fire and EMS services at current levels without jeopardizing other essential municipal services; and

BE IT FURTHER RESOLVED, that the Village Board determines it is necessary to pursue available statutory options to maintain adequate and reliable fire and emergency medical services for the residents of the Village, including consideration of a referendum to exceed the State‑imposed property tax levy limits pursuant to § 66.0602, Wisconsin Statutes; and

BE IT FURTHER RESOLVED, the Village Board for the Village of Rochester Board, Racine County, Wisconsin, does hereby resolve and order as follows:

1. The Village Board hereby supports an increase in the Village of Rochester tax levy for 2026 (to be collected in 2027) that would exceed the amount allowed by the state levy limit by the amount set forth below. Said increase, as called for by this Resolution, shall be on an ongoing basis per §66.0602(4)(a), Wis. Stats,
2. That the Village Board directs that the question of increasing the Village of Rochester tax levy for 2026 (to be collected in 2027) by 10.302 percent (10.302%) over the allowable levy limit be put to a referendum question on August 11, 2026.

BE IT FURTHER RESOLVED that the referendum shall be held, noticed, and conducted following the procedures set forth in the Wisconsin Statutes.

PASSED AND ADOPTED by the Village Board of the Village of Rochester on this 11th day of May, 2026.

VILLAGE OF ROCHESTER                         Attest:

________________________                    _____________________________

Nick Ahlers, Village President                     Amber Jensen, Village Clerk

Ballot Text

The question will appear on the ballot as follows:

“Under state law, the increase in the levy of the Village of Rochester for the tax to be imposed for the next fiscal year, 2027, is limited to 1.283%, which results in a levy of $1,359,010. Shall the Village of Rochester be allowed to exceed this limit and increase the levy for the next fiscal year, 2027, for the purpose of funding Village of Rochester fire protection and emergency medical services at their current level, by a total of 10.302%, which results in a levy of $1,499,010, and on an ongoing basis include the increase of $140,000 for each fiscal year going forward?”         

Explanation                                                                                                     

The Village of Rochester is asking voters for permission to exceed the State-imposed property tax levy limit in order to continue providing fire and emergency medical services (EMS) at current service levels.

Under Wisconsin law, the Village’s annual increase in property taxes is limited. However, the costs of providing fire and EMS services have risen significantly due to factors such as competitive wage requirements, increased training costs, and new State-mandated EMS provider fees. At the same time, revenue from EMS service billing has declined because a larger share of calls are reimbursed by Medicare and Medicaid, which pay at lower rates than private insurance.

As a result, the Village has reached the point where it cannot sustainably fund fire and EMS services under the existing levy limits without reducing other municipal services or exhausting reserve funds.

What a “Yes” Vote Means

      A YES vote authorizes the Village of Rochester to exceed the State property tax levy limit beginning with the 2027 tax levy for the specific purpose of funding fire and emergency medical services. Approval would allow the Village to generate additional property tax revenue to help cover operating costs and maintain current levels of fire and EMS response. The approved increase would become part of the Village’s base levy used to calculate future levy limits.

What a “No” Vote Means

A NO vote means the Village will remain subject to the State-imposed levy limits. Without additional authorized revenue, the Village may be required to consider reductions in fire and EMS service levels or reduce or eliminate other Village services in order to balance the budget.

Done in the Village of Rochester, on July 7, 2026.

Amber Jensen, Village Clerk