Sept. 22, 2026
By TIM HUNDT
VERNON COUNTY, Wis. – The Vernon County Board of Supervisors has voted to approve Resolution 2026-55, increasing the county property tax reimbursement rate for local public libraries from 70 percent to 85 percent of operating costs incurred when serving rural residents.
The decision follows extensive discussions during recent Finance Committee and County Board meetings, where municipal leaders, library directors, and supervisors examined the formula that governs rural library funding across Southwest Wisconsin.
Under Wisconsin Statute Section 43.12, counties are required to reimburse public libraries for costs generated when county residents who live in municipalities without a local library visit and check out materials. State law sets a mandatory minimum reimbursement threshold of 70 percent. Historically, Vernon County has reimbursed libraries at that 70 percent baseline.
The reimbursement amount is calculated through a statewide statutory formula. A library’s total annual operating budget is divided by its total item circulation to determine a cost per circulation. That unit cost is then multiplied by the number of circulations checked out by non-residents who live in rural townships without a municipal library.
Because Vernon County previously reimbursed at only 70 percent of that calculated cost, local libraries were forced to absorb the remaining 30 percent expense out of their municipal budgets. In communities like Ontario, non-resident usage accounts for 51 percent of total library circulation, meaning the library was providing more than half its services at a steep financial discount.
At the Sept. 15 Finance Committee meeting and the Sept. 17 County Board meeting, a series of speakers testified about the operational strain caused by the 70 percent reimbursement rate.
Kristen Anderson, executive director of the Winding Rivers Library System, presented the financial formula using the La Farge Public Library as a primary example. Anderson noted that La Farge operated on a budget of roughly $112,000 with 16,589 total circulations, resulting in a cost per circulation of $6.75. With Vernon County non-residents accounting for 7,713 circulations, the total cost to serve those rural residents was $52,000, but the county reimbursed only $36,000 under the 70 percent rate.
“It is actually more like if you go into the local sub shop and you have a sub that costs $10,” said Anderson. “You eat the sub and then you get to check out and you say we are only going to pay $7 because it is actually a discount that you are getting on this service, but the service actually costs the library that $10.”
Jackie Pysarenko, library director at the Hillsboro Public Library, explained that inflation has severely diminished purchasing power for physical media, while demand from rural families and elderly residents remains high.
“The inflation rate since I started in 2020 has gone up 29 percent,” said Pysarenko. “I have kids come in the library and they want to find a new piece of material like a Wonderbook that costs $70 to $80, and I just do not have circulation budget to be able to buy a large quantity of those.”
Pysarenko added that the Hillsboro library serves as a school bus stop and hosts community groups like the Hillsboro Hot Shots 4-H club, making county reimbursement vital for updating audiobooks, compact discs, and children’s reading devices.
Danny Helgerson, mayor of Westby and a longtime Westby library board member, detailed the severe recruitment and retention challenges facing small municipal libraries. Helgerson noted that both Westby and Coon Valley have experienced frequent director turnover because small municipal budgets cannot offer competitive compensation.
“You are looking at a position for a director that requires college level certifications,” said Helgerson. “You can go to McDonald’s and make more money than what we are paying.”
Helgerson emphasized that county reimbursement is directly tied to verified public usage rather than general overhead.
“The only time the county pays this fee is when someone in the county outside of the city limits checks out a book,” said Helgerson. “It is a direct line from cost to use.”
Monica Matos, director of the Readstown Library, described how her facility has achieved a 150 percent increase in circulation despite operating with minimal paid hours.
“Circulation has increased 150 percent,” said Matos. “We are running on fumes.”
Krista Browne, mayor of Viroqua, highlighted public libraries as essential civic infrastructure where residents of all ages can gather without financial barriers.
“The library is the place where you are going to see and meet people,” said Browne. “It is one of the last places that you can actually go without buying a coffee to be there.”
Darlene Buhr, a Town of Hamburg resident and McIntosh Memorial Library board member, and Mary Henry, a former county supervisor, also spoke in favor of the increase, describing public libraries as fundamental investments in rural literacy, job search access, and community quality of life.
Following public testimony, supervisors discussed the financial mechanics and tax implications of increasing the reimbursement rate.
Supervisor Scott Champion, who brought the request forward to the Finance Committee working alongside library leadership, outlined four key arguments supporting the resolution. Champion emphasized that non-resident library reimbursements are legally exempt from state property tax levy limits, meaning the county does not have to cut other departmental budgets to fund the increase.
“Non-resident library reimbursement is exempt from levy limits under state law,” said Champion. “There is no taking from Peter to pay Paul here.”
Champion added that neighboring peer counties such as Monroe, Jackson, and Trempealeau already reimburse libraries at 100 percent, while Crawford County reimburses at 78 percent. Champion noted that for an average homeowner, the tax adjustment is modest compared to the public benefit.
“When I ran the numbers, it looked like it would cost me $11.46 on my tax bill for the coming year,” said Champion. “Which is three cents less than I paid last week for a double deluxe value basket at Culver’s.”
During the Finance Committee meeting, the proposal to increase funding drew significant scrutiny from supervisors concerned about rising taxes in a struggling rural agricultural economy.
Supervisor Will Beitlich pointed out that property assessments have surged while commodity prices remain flat, warning that cumulative tax increases place a heavy strain on local farmers.
“My valuation last year rose $341,000, so that tells you where I go with this,” said Beitlich. “This just builds, and I am in the farming business. That is a really depressing business these days. I do not know where it is supposed to come from. If you are going to pull it out of the ag community, you are really pulling from the wrong people. You are killing small farmers. You are even killing big ones. I am 74 years old, and I got a son with me, and we really push it out there, but I cannot squeeze blood out of turnips either.”
Beitlich added that while he considers investing in youth and libraries extremely valuable, county government must avoid overextending its finances.
“I think we should do something,” said Beitlich. “I just cannot give the whole ship away all at once, and we can always come back and revisit this.”
Supervisor Kevin Walleser echoed Beitlich’s concerns regarding property tax burdens, highlighting the cumulative impact of school referendums across rural districts.
“We are getting taxed out of this thing with every school has got a referendum,” said Walleser. “They need more money. Everybody needs more money, but the money still has to be produced somewheres, and I am just not sure how it all happens. It is economically very tight right now.”
Walleser added that government tax increases dictate how rural residents spend their limited earnings.
“I think everybody needs more money, but I also think that when we put more taxes on people, we are deciding how they spend their money, and that probably does not set real well with me,” said Walleser. “I do think the library thing is important, but I am not sure how we fund it all.”
Seeing the divide between keeping the baseline at 70 percent or raising it to 100 percent, Supervisor John Pedretti stepped in to propose finding a middle ground at 85 percent reimbursement.
Supervisor John Pedretti asked Beitlich and Walleser if they could support a middle threshold rather than an all or nothing choice.
“Would you get there if it was 85 percent instead of 100 percent,” said John Pedretti.
In response to the compromise proposal, Walleser indicated he could support the intermediate step, noting that the county must balance competing priorities within limited revenues.
“I guess I could probably support the 85 percent,” said Walleser.
Beitlich agreed to the compromise as a fair effort to support community libraries while maintaining fiscal moderation, subsequently making the formal motion to recommend the 85 percent reimbursement rate.
“Well, I guess we could,” said Beitlich. “We want to make an effort here, and I guess we could probably go that route.”
At the Sept. 17 County Board meeting, Supervisor Nathaniel Slack asked why the Finance Committee chose 85 percent instead of 100 percent. Supervisor Alycann Taylor commended John Pedretti for engineering the compromise during committee deliberations.
“Well, I was not on finance, but I did listen to that whole meeting or watch that whole meeting, and I want to just give John Pedretti a little shout out and a good reminder that sometimes we all can get on our like all or nothing,” said Taylor. “It was to see what could we find common ground on, and it does not have to be zero or 100, 85 found that common ground.”
County Clerk Jerry Pedretti clarified how the library tax is levied across the county. Under Wisconsin Statute Section 43.64, property owners in municipalities that operate and fund their own public libraries, including Viroqua, Westby, Hillsboro, La Farge, Ontario, Readstown, De Soto, and Coon Valley, are exempt from the county library tax. The county library tax is levied exclusively on property owners in the 21 rural towns that do not maintain a municipal library.
Administrative Coordinator Nate Torres noted that Resolution 2026-55 applies exclusively to the nine public libraries located within Vernon County, preserving a local priority while keeping reimbursements for out-of-county libraries in neighboring jurisdictions at the 70 percent statutory minimum.
“It is really just the nine libraries that are in Vernon County,” said Torres. “Take care of your own first.”
Finance Director Annie Lockyer reported that raising the reimbursement rate to 85 percent represents a tax distribution of approximately $10.72 per $300,000 of assessed property value across non-exempt rural townships.
Supervisor John Pedretti and Supervisor Nathaniel Slack voiced support for the motion, noting that direct pass-through funding directly benefits rural town residents who rely on village and city library facilities.
The Vernon County Board of Supervisors then voted on Resolution 2026-55, passing the 85 percent library reimbursement rate by unanimous voice vote.
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