Neillsville City Council Discusses 2026 Budget and Tax Levy

Thursday, November 13th, 2025 -- 10:00 AM

The Neillsville City Council discussed the 2026 budget at their meeting on Tuesday.

The City Clerk reported that the proposed 2026 General Fund Budget of $3,954,326 is lower than the Consumer Price Index (2.7%) and lower than the Wisconsin Department of Revenue Expenditure Restraint Program (3.6%) guidelines. The proposed 2025 tax levy of $1,373,969 without TID’s exceeds the State’s levy limit of 0% plus net new construction (1.449% or $16,460).

However, the Finance Committee has recommended approving a levy limit adjustment increase: Section D, Line E $262,708 for Debt Service Levy for general obligation debt authorized after July 1, 2005; this would bring the City into compliance with the allowable levy limit for the City.

Only one resident commented during the appearance portion of the budget hearing commenting on the City no longer having a taxi and the road being bad. The Council then approved the Levy Limit Section D, Line E adjustment for Debt Service Levy for general obligation debt authorized after July 1, 2005 ($262,708).

Then they approved to adopt the 2026 City Budget of $3,954,326 with $1,463,473 to be placed on the 2025 Tax Roll. This will come out to a proposed tax rate of $10.17 per thousand dollars of evaluation.

The Council then approved removing an item they had tabled at a previous meeting and discussing it at this meeting, which is the Personnel Committee recommendation from September 22, 2025 stating with the upcoming City Clerk-Treasurer retirement/vacancy that an organization change be considered to move to an Administrator/Public Works, Clerk-Treasurer and Deputy Clerk-Treasurer.

Council Member Dan Clough stated that the Personnel Committee is making a recommendation for a new reorganization of City government. This is a change in how the City is governed.

We need to write new job descriptions, develop a chart of organization, and a plan for modernization of digital and computerization. What are we going to have the people do? We should advertise outside the City Staff to have the opportunity to find people. You still have the option to hire from inside the organization.

Council Member Clough stated the study should not have mentioned individual names, increasing a part-time position to full-time, combining two full-time positions into one position. Changing the Mayor’s responsibility, the department heads would now report to an Administrator.

Clough stated the change is not going to save the City any money, it probably will be budget equal. There will be costs to change ordinances, etc. In the report it mentions a professional Administrator with a bachelor’s or master’s degree.

The report mentions Friemoth by name. He is very good, but has neither. To set him up to succeed in a job he is not prepared for, he will have to have a conceptual job description and a clear organizational chart.

Mayor Dewey Poeschel stated that we have been working on this for about a year, work has been done on job descriptions. If we want a change, we need to know so we can move along and get the jobs up and running.

Council Member Rolly Gelhaus stated that he has talked with the author of the study, Jay Shambeau. Shambeau has four other cities going through this process. Plan the structure, job descriptions, advertise for a professional; if we are changing how this City is run, start off on the right foot.

Council Member Clarrissa Rochester stated we cannot pay our Police Department and get equipment. It was also stated Friemoth, Grap and Winder can take classes. Council Member Barb Petkovsek stated we are getting off the agenda item and asked for a point of order. In the end, the Council approved the organizational change with three voting yes and two voting no.

The Council also approved to accept a $500 donation for a park bench in the Arboretum. The Council also approved Phase 2 (construction of a concession stand) and Phase 3 revamping (new dugouts and fencing) of the existing ballfield in Listeman Park.

The Council also approved the 2026 dental insurance renewal from Heather Loniello, TriCor Insurance Agent for Delta Dental. The Employee Plan premium is going from $42.41 to $45.80 or $3.39 (8%). The Employee and Spouse Plan premium is going from $84.82 to $91.61 or $6.79 (8%).

The Employee and Child Plan premium is going from $86.48 to $93.40 or $6.92 (8%). The Family Plan premium is going from $141.58 to $152.91 or $11.33 (8%). The monthly overall increase is 8%.

City Clerk Rex Roehl presented the CliftonLarsonAllen 2025, 2026 and 2027 Audit Services Agreement in the amounts of $32,970/$33,705/$34,440. This is a three-year agreement.

It does not include the various required TIF District Audits. Discussion followed on TIF District Audits, historic information, and costs. The Council approved the agreement.

Neillsville Police Chief Jim Mankowski presented a review of the City’s parking fine amounts. Discussion followed on Handicapped Parking and increasing the proposal to $150.00. The Council approved the Parking Fee Schedule as amended effective January 1, 2026.

City Clerk Roehl reported on receiving the following donations from the Marguerite Listeman Foundation:

• $3,500 for C.C. Sniteman Park Town Square – Clock Tower repair,
• $1,000 for City Cable Channel – Equipment,
• $2,500 for Beautification Committee –flowers, hanging baskets and seasonal flowerpot decorations,
• And $3,000 for Mural Project Committee – supplies for up to five murals.

The Council approved the donations.

• Chief of Police Mankowski reported on:
• Training,
• Advertising for a part-time Police Officer (only one call received and they want more than the City pays per hour),
• Equipment purchases,
• Squad car maintenance,
• October parking enforcement, citations, warnings, office activities, officer activities, officer assists, business patrols and contract policing.

City Clerk Roehl presented the Wisconsin Department of Revenue (DOR) First Notice of Non-Compliance with Section 70.05 Assessment Compliance in 2022, 2023, 2024 and 2025. If the City is out of compliance in 2026, a Second Notice of Non-Compliance will be issued by the DOR.

If we remain out of compliance in 2027, DOR issues an Order of Supervised Assessment. Roehl stated at the August 12, 2025 meeting the Council approved an Assessment Services Agreement with Associated Appraisal Consultants to correct this situation.

Council Member Petkovsek reported on the October 28, 2025 meeting of the Grants Committee regarding:

• Reviewing and updating the list of grants in progress.

Council Member Petkovsek reported on the November 3, 2025 meeting of the Personnel Committee regarding:

• A closed session on a City employee,
• Reconvening into open session,
• The recommendation on a split vote of the Resignation Agreement and Release of All Claims for the City employee as contemplated in closed session,
• And discussion on information on Administrator position.

Council Member Bill Neville reported on the November 4, 2025 meeting of the Parks and Recreation Committee regarding:

• Discussion on construction of a pavilion at Cliff’s Park,
• Discussion on and recommendation to accept a $500 donation for a bench in the Arboretum,
• And discussion on and recommendation to approve Phase 2 (construction of a concession stand) and Phase 3 revamping (new dugouts and fencing) of the existing ballfield in Listeman Park.

Council Member Gelhaus stated that they are asking for Phases 2 and 3 to be approved. It is stated that the City has agreed to provide 40 hours of labor to the ballparks and that has not been reached yet.

Gelhaus disagreed stating it took Barth, Friemoth and two part-time people two days to take down the old pavilion, plus taking down and fixing toys. Council Member Petkovsek questioned whether that work was part of Parks or the ballfield project. Council Member Clough stated he would like accounting and further information on the City’s involvement.

Council Member Clough reported on the November 10, 2025 meeting of the Commission on Public Works/Utilities regarding:

• Current activities.

Feel free to contact us with questions and/or comments.