State Caps

The State of Wisconsin allows Cities and Village to increase their General Fund Levy based on their property tax base growth and a State-identified base of 3.00 percent on the previous year’s maximum allowable levy plus the unused cap from two years prior. For 2010, the City is allowed an 8.37 percent increase in the General Fund Levy. The approved 2010 Budget levy increase is at 3.94 percent. The based on the levy limit work sheet, the city will still have $296,900 of unused cap space.

Talking Budget

During City budget discussions, it’s important to know the meaning of several terms. The property tax levy is the total amount of revenue that a local unit will collect through the property tax in one year. The gross levy is the total amount of taxes billed including the portion paid by the state through state tax credits. The net levy is the gross levy minus the state credits. The mill rate is the rate of taxation expressed in terms of dollars of property tax per $1,000 of value. For example, a tax rate of .02400 or 2.4% is equal to 24 mills or $24.00 per $1,000 of value.
Assessed values are the property values determined for individual parcels of property by the local assessor. Equalized value is the state-determined full market value of all property within each jurisdiction. Equalized values provide a means of comparing different jurisdictions, even if they are assessed at different percentages of market value. Dividing the total assessed value by the equalized value produces a district’s assessment ratio. All taxable property is classified as either real estate or personal property.
The City annually adds net new construction to the existing assessed values and divides that number by the gross levy to determine the gross mill rate. If you want to determine what your gross taxes are before state tax credits are applied, you must multiple your assessed value plus any net new construction by the gross mill rate.
The City’s Budget has an increase in the gross levy of $25,600 which when applied to the assessed values plus net new construction results in a lower gross mill rate. This means that most people in the City of Lake Mills will pay slightly less in City taxes this year than they did last year.

Census

Well, I have to breakdown and complete the BAS now that the budget is done. The Boundary and Annexation Survey is an annual survey of all incorporated places and all counties conducted by the Census Bureau to determine the correct legal limits and related information as of January 1 of the survey year. I haven't seen a BAS since I arrived in Lake Mills. The Census provides a 45 page book on how to make changes to the map. This is why everyone else passed on the opportunity to update the maps and it fell to me. Now I love working with maps, but there are all these little details to TIGER that make reading and understanding mapping issues important when using your red and purple pencil.
Once the map is done – the forms come. I did this once ten years ago in Mahomet – I don’t remember a thing.

Revaluation Procedures & Schedule

1999 Full Revaluation performed, all property information obtained by on-site inspection

2002 Perform Market Update - (none performed)

2005 Perform Market Update

2008 Perform Market Update or perform a Walk around Revaluation to assure property information is accurate

2011 Perform Walk around Revaluation if not performed in 2008 or perform Market Update

2014 Perform Market Update

2017 Perform Market Update

2020 Perform another Market Update or start the whole process over by performing a Full Revaluation (Confidence in property record card information will determine approach will be performed)

2023 If Market Update was performed in 2020, a Full Revaluation should then be completed


This schedule was determined using both past and current market conditions. Should Real Estate prices appreciate differently in the future, this schedule could be modified to react to the current market either shortening or lengthening the time between revaluations.

The goal is to maximize uniformity and equity between all properties so each is assured of a fair portion of the tax burden.

The cost of the annual contract during while performing a walk around or full revaluation would be reduced for any duplication of work.

GFLOW

The Rock River Coalition worked with the USGS to develop a computer framework model using GFLOW which is used to improve the understanding of the hydrogeology of the Rock River basin. The model simulates the groundwater flow system of the basin. The computer model is a tool used to understand the hydrogeology of the basin and model the possible groundwater changes based on proposed changes.

GFLOW is a highly efficient stepwise groundwater flow modeling system developed by Haitjema Software, a subdivision of Haitjema Consulting, Inc. GFLOW is a Windows program based on the analytic element method. It models steady state flow in a single heterogeneous aquifer using the Dupuit-Forchheimer assumption. While GFLOW supports some local transient and three-dimensional flow modeling, it is particularly suitable for modeling regional horizontal flow. To facilitate detailed local flow modeling, GFLOW supports a MODFLOW-extract option to automatically generate MODFLOW files in a user defined area with aquifer properties and boundary conditions provided by the GFLOW analytic element model. GFLOW features conjunctive surface water and groundwater modeling using stream networks with calculated streamflow. The conjunctive solutions may include detailed lake waterbalance modeling. GFLOW also supports freshwater and salt water interface flow. GFLOW provides intergrated parameter optimization by use of PEST or UCODE (these programs are included).

This is a significant step in understanding important water issues for our region.

Work Place Safety

The City of Lake Mills is concerned about the increase of violence which has filtered into workplaces and has taken steps to prevent incidents of violence from occurring at the City. It is the policy of the City to prohibit any acts or threats of violence by any employee or former employee in or about City facilities or elsewhere at any time. The City will not condone any acts or threats of violence against employees, customers or visitors on City premises at any time or while they are engaged in business with or on behalf of the City.
The City of Lake Mills promotes a safe and healthy work environment for its employees. However, situations may still arise involving potential or actual workplace violence. Awareness is one of the greatest defenses available to employees to reduce risks associated with violence in the workplace. Programs have been implemented to raise employee awareness, to provide a system for reporting threats or acts of violence, and to reduce the risks of workplace violence. The City has a compelling interest in maintaining employee and public safety as well as the continued performance of required duties. Threats or acts of violence in the workplace will not be tolerated. Violators are subject to disciplinary actions up to and including termination and may be subject to criminal sanctions.
The City will take prompt remedial action, up to and including immediate termination, against any employee who violates this policy. In furtherance of this policy, employees have a duty to warn their supervisor of any violent or aggressive behavior or threats.
DEFINITIONS
Workplace violence includes any act, occurring either on City premises or during the performance of work-related duties, that:
1. Threatens the safety of an employee and/or customer.
2. Affects the health, life, or well-being of an employee and/or customer.
3. Results in damage to City, employee, or customer property.
Examples of workplace violence include acts of coercion, verbal intimidation, threats, harassment, stalkings, theft, assaults, fist fights, beatings, stabbings, vandalism, arson, and hostage taking.
A threat is the expression of intent to cause physical or mental harm regardless of whether the person communicating the threat has the present ability to carry out the threat and regardless of whether the threat is contingent, conditional, or future.