WHY DOES THIS MATTER?  

Financial freedom from a local perspective is largely driven and controlled by local taxation.  Most notably property taxes – School District, County and City – are a major expense of Rock County homeowners. Most people in Rock County know their property taxes are high, but few overburdened taxpayers know, Rock County’s property taxes are higher than 96% of ALL counties in the US!  This is based on the percentage of income, or people’s ability to pay (Source:  https://www.tax-rates.org/wisconsin/rock_county_property_tax).  

Suffice it to say that all local taxing authorities need to ‘tighten their belts,’ just as the citizens are forced to do in today’s inflation-ridden economy.

KEY TAKEAWAYS:

• Rock County Supervisors are finalizing their proposed $238M 2025 budget – which will impact your 2025 property taxes!
• This is $1,451 per Rock County citizen!
• The proposed 2025 budget County includes a 2.4% increase in the tax levy in 2025.  On average, the recommended tax levy increase would raise the County portion of the property tax bill by $8.22 on a $100,000 home.
• The brief highlights and lowlights of the proposed 2025 budget:

• The HIGHLIGHTS:

• Modest reduction in headcount: 30.25 employees (17 were vacant positions)

• 2% increase in the share County employees pay for their insurance

• Rock Haven county funding decrease of 42% due to additional Medicaid revenue
• Proposed modest tax levy increase in 2025 of 2.4%

• The LOWLIGHTS:

• Mounting debt service (amount of interest and principal owed by taxpayers) has increased +107%/+$8.1M over the past five years (2020-2025)
• Largely driven by the new County Jail debt service – $13M in 2025, over $14M in 2026 and about $13.6M in 2027
• Debt service will increase +19.3%/$2.5M in proposed 2025 budget, versus 2024, and is not expected to be below $10M until 2032

• CLICK HERE TO SEE How Average debt service has DOUBLED since 2020, versus prior nine year average

• County Operating Expenditures (excludes debt service, capital outlay, contingency and safety reserve) has increased +25%/+$42.9M over the past five years (2020-2025)
• CLICK TO SEE How Average Operating Expenditures have increased 14% since 2020, versus prior nine year average

• All while the county’s population has increased only about +.4%/+613 over the past 5 years! (Roughly 160,000 to 164,000 residents)

THE ISSUES:

• CLICK TO SEE: Exploding debt service, growing county expenditures – yet flat population growth

• If you make a major purchase on credit, do you have to lower your discretionary spending in order to make the payment?  Of course!  But why didn’t the County do as they both increased the debt burden (with purchase of new jail) while also increasing county expenditures.

• CLICK TO SEE: Rock County already has extremely high property taxes, yet they want more!

Source:  https://www.tax-rates.org/wisconsin/rock_county_property_tax

• Prices are up 20% on average over past four years – Rock County citizens financially hurting

EASY SOLUTION – SHOT DOWN:

• Pay down the debt service with interest earned on taxpayer money

• Supervisor Debi Towns, of Edgerton, introduced the resolution to lessen the tax burden on taxpayers in 2025 by applying earned interest to paying off debt.
  • Bill Wilson – District 5
  • Mary Mawhinney – District 6
  • Dave Homan – District 8
  • Philip Gorman – District 14
  • Yuri Rashkin – District 16
  • RJ Sutterlin – District 18
  • Mark Bobzien – District 21
  • Kathy Schulz – District 29
• Instead of cashing in interest earned on taxpayers money in order to deliver lower taxes, these eight County Supervisors voted against the Resolution:
• See the Gazette Article HERE for more details

CALL TO ACTION:

• Contact your County Supervisor

• Attend public hearing on proposed 2025 budget

• October 30th at 6PM
• Rock County Courthouse
• 51 South Main Street
• Janesville, WI 53545

• Attend County Board Meeting where they will vote on the 2025 budget

• November 12th at 6PM (Rock County Courthouse)
• At least 20 of 29 Supervisors must vote to approve the budget

WHY DOES THIS MATTER?  

Educational freedom refers to the ability of parent’s to select the best educational opportunity for their children. It recognizes that all children are unique, full of potential, and deserving of a high-quality education that meets their individual needs.  For someone to be truly free, they must receive a high-quality education which allows them to maximize their full potential in life.  

Recently RCF announced the top performing public school districts and schools in Rock County.    RCF recognizes and thanks teachers and students for their commitment to excellence, and to educational freedom!

Financial freedom from a local perspective is largely driven and controlled by local taxation.  Most notably property taxes – School District, County and City – are a major annual expense for Rock County homeowners and indirectly, renters.  With school districts being the highest portion of one’s property taxes. Most people in Rock County know their property taxes are high, but few realize Rock County’s property taxes are higher than 96% of all counties in the US!  This is based on the percentage of personal income, or people’s ability to pay (Source).

Educationally speaking, what is going up, and what is going down in Rock County?

(1) Starting in 2024-2025 school year (i.e. next year)

It should be noted that local district school boards and their school Administrators (which report to the school board) are ultimately responsible for the educational results of students and the district, not the teachers.  School boards and their Administrators frequently try to deflect accountability onto others (e.g. parents, students) or things (e.g. funding). Parents and citizens elect school board members to make sure children are equipped with effective education which leads to greater educational freedom, and a bright future for each and every student.

WHERE DOES THIS DATA COME FROM?

The WI Department of Public Instruction (DPI) annually releases their reports on all public school districts across WI.  The most recent data provided by DPI is from the 2022 – 2023 school year.  The data used to create this document was provided by DPI, and can be found here.

WHAT’s UP & DOWN IN ROCK COUNTY SCHOOL DISTRICTS:

• Rock County average district performance going DOWN

• Rock County school district performance averages over last 5 years(2)
• Student proficiencies Math  DOWN 10% & English Language Arts (ELA) DOWN 10.6%, and both are BELOW state averages by 8% and 9% respecfully
• District Accountability scores DOWN 12.7%
• Average district rank (based on Accountability scores) vs all WI districts is DOWN 22% (49 spots)
• Average Rock County student enrollment going DOWN
• Student enrollment DOWN 6% (DOWN 1560 students)

• Rock County student performance standards thresholds are going DOWN

• DPI lowers the performance standard thresholds to mask their lower academic achievement.
• Example:  In the ‘20-’21 school year reporting, DPI lowered the threshold for districts to obtain a “Meets” expectations  ranking.  This benefited the Janesville School district as their Accountability Score they achieved (60.2) would have merited a “Meets Few” expectations, based on the previous year’s (higher) threshold.
• DPI will be lowering the performance standards in ‘24-’25.  Here are a few details, but you can go HERE to learn more.
  • In 2012 DPI started with a test, 2015 they switched the test, in 2020 there was no test (due to the pandemic), in 2021 many students skipped the test because of lingering pandemic concerns, and now again in 2024 they are changing the test.  So essentially we have no idea how children are doing compared to the prior year.  Additionally, it is believed the new test will see a 15% to 25% increase in proficiency, by simply changing (simplifying) the test.
• Lowering the threshold for what is proficient, a 19 on the ACT will now count as proficient.  By the way, the U of WI system no longer requires the ACT test to be admitted but when they did require the ACT for admission, a 19 was not acceptable on any of the 13 U of WI campuses.
• DPI keeps changing the FORWARD EXAM students take to determine student proficiency and district-level performance.  

• Additionally, DPI will be changing the District Overall Accountability Score terminology to make them less clear.

• Per student spending(3) in Rock County is going UP
• Average annual cost per student spending has gone UP 25.1% (UP $4,476) over the last 5 years(1).  Rock County average annual per student spending is 4% (+$625) higher than the state average.
• Go HERE to learn more about enrollment and spending trends in WI
• Go HERE to find out if greater school funding results in greater student success.

• Excess spending (beyond current revenue limits) is UP
• Local school districts many times require spending referendums to allow school districts to exceed state spending limits.  However, 7 of the last 8 school district referendums have failed in Rock County.
• These three Rock County School Districts will have a referendum on the November 2024 ballot to increase their spending in excess of state defined revenue limits.

(2) 2018 to 2023, based on WI Department of Public Instruction (DPI) data

(3) Based upon DPI reported Total District Costs (TDC)

Rock County average school district staff counts are UP

• Average staff counts are UP 6% (+25 employees) over the last 5 years(2), while average student enrollment is DOWN 6%.

CLICK TO SEE: HOW DOES YOUR SCHOOL DISTRICT COMPARE? (‘22-’23 school year)

CLICK TO SEE: PROFICIENCY SCORES (‘22-’23 school year)

SPENDING ON STUDENTS IN ROCK COUNTY  (‘22-’23 school year)

(7) Data is from DPI scorecard.  Represents 2022-2023 school year per student cost based upon Total District Cost (TDC)

Staff and Student Counts and 5 Year Change (2022-2023 school year)

Update on Ongoing 2025 County Budget Plans

BACKGROUND: The Rock County Board of Supervisors (BoS) are currently in the 2025 budgeting process. There is more work and discussions to take place between now and the November vote on the budget. So far, it appears the BoS’s have taken your Financial Freedom to heart as they appear to be much more focused on reining in tax levy spending (which is responsible for a significant portion of your property taxes), and not dipping into other pools of taxpayer money (i.e. the general fund or sales taxes, as they have the last three years) to fund their significant spending.

CURRENT KEY TAKEAWAYS:

• Many County Supervisors got the message from voters in the Spring 2024 election. Here are a few positive developments versus the previous two annual budget planning cycles:
  • There is much more discussion, transparency and alignment in the 2025 budget planning process, than the previous two years. Particularly early in the budget planning process.
  • The Board is currently targeting a modest 2.3% year-over-year increase in tax levy spending. (Some Supervisors obviously have not received the message from the voters as they are proposing a double-digit increase in spending.)
  • Additionally, the County Administrator (Josh Smith) does not believe approval for additional borrowing, which requires 22 of 29 Supervisors to vote “yes,” will pass this (more fiscally responsible) board. Therefore he is not proposing to the board funding additional spending, via debt. This is good as the county is carrying higher debt due to the new County jail complex.
  • Also, the County Administrator has proposed to the Board to reverse the previous trend of funding excessive spending by reallocating taxpayer dollars from other sources – the general fund or sales taxes.
  • The Administration and Board Committees are considering significant cuts to the County budget. Department heads are being asked to priotitize their spending and look at whether staffing levels are appropriate. Additionally, capital funding is being analyzed as well.
  • Based on the guidelines above, the County will need to cut between $4M and $6.5M from the budget. This will need to come from the operating budget.
    • If the Board is true to their intentions, this will be the first time in the last three budget cycles they have actually cut their annual budget.
• So far, the County Administrator has a reasonable proposal for the 2025 budget and you hear him propose it to the County board in the video link below.
•  The County Administrator is scheduled to present the proposed budget to the full Board, based on the intentions discussed above, on September 26th. The Board will vote on the budget in November.

LEARN MORE:
● Video: Rock County Administrator (Josh Smith) presentation on preliminary 2025 budget planning (date June 27, 2024). Click HERE.

KEY QUESTION: In today’s poor economy, given the already high Rock County property taxes, who needs your money more, you or the County?

WHY IS THIS IMPORTANT? YOUR FINANCIAL FREEDOM IS IMPACTED BY YOUR LOCAL PROPERTY TAXES!

• Did you know? According to tax-rates.org, Rock County property taxes, as a percentage of personal income, is 143rd out of 3143 counties across the US. This makes Rock County property taxes higher than 95% of counties in the US!
  • Reminder: Your property taxes go to pay County, Municipality, School District, and Blackhawk Tech tax levys.
• To learn more, click HERE.

IMPORTANT CONSIDERATIONS FOR:

• Americans carrying record household debt into 2024 (MarketWatch)
• Inflation has fallen. Why are groceries still so expensive? (The Washington Post)
• Delinquency rates (Auto loans) at highest level in almost 30 years (Bankrate)
• US dollar purchasing power lost 20% since before the pandemic (US Fed Reserve)
• Americans’ paycheck puzzle: Almost 2 in 3 workers got a pay increase this year – but say they lost ground to inflation (Bankrate)

WHAT SHOULD YOU DO?
Contact your Supervisor and tell them you expect: 1) no more than a 2.3% increase in tax levy spending, 2) no additional borrowing, and 3) do not allocate general fund or sales taxes to fund tax levy spending in the 2025 budget.

This matters as it takes 20 Supervisors, out of 29 to pass the budget (a two-thirds majority). Because of our collective success in the Spring election, we believe there may be as many as 14 fiscally conservative County Supervisors. Enough to hold the line on spending!

You can find their contact information HERE.

RCF believes a quality education leads to greater freedom and liberty for the student, and our community.

RCF would like to congratulate these 19 outstanding Rock County school districts and schools which scored an overall four or five star rating on the ‘22-’23 WI DPI annual report cards. The students and teachers in these districts and schools achieved above average scores and should be congratulated for the commitment to excellence!

Financial freedom is less about financials and more about personal freedom

In Rock County, your property taxes are assessed by the county and Blackhawk Technical College, as well as your city/municipality and school district. It is your elected representatives who oversee these local governmental bodies and are responsible for setting their tax levies. This is what drives your individual property taxes. If you would like to speak to your local elected officials directly, you can find their contact information HERE.

Fair taxation has to take into account the citizen’s ability to pay the taxes, among other factors. Our local elected officials on county, municipal, and school district boards are entrusted to maintain FISCAL RESPONSIBILITY. Collectively, these boards have led to this high taxation issue in Rock County. So as a citizen, your role is to elected officials who will be focused on FISCAL RESPONSIBILITY and have proven so through action.

According to 2024 Tax-Rates.org, Rock County property tax comparison to the US:

• MEDIAN PROPERTY TAX: If Rock County median property taxes, as a percentage of median income, are 255th out of 3143 counties across the US, this puts Rock County property taxes in the TOP 8% in the US!
• PERCENTAGE OF INCOME: If Rock County property taxes, as a percentage of income, is 143 of 3143 counties across the US, this puts Rock County property taxes in the TOP 5% in the US!
• PERCENTAGE OF PROPERTY VALUE: If Rock County property taxes, as a percentage of property value, is 100th (1.96% of property’s assessed fair market value) out of 3143 counties across the US, this places Rock County property taxes in the TOP 3% in the US!

Rock County property tax vs Dane County:

•  Rock County property taxes (1.96%) are even higher than Dane County (1.8%) property taxes, based on a percentage of property value!

To stay in the loop, sign up for RCF e-updates on our main page HERE.

Rock County School Districts’ Concerning Trends, Yet the Desire for More Funding

WHY DOES THIS MATTER?
Education freedom is a concept that refers to the ability of parents to select the best educational opportunity for their children. It recognizes that all children are unique, full of potential, and deserving of a high-quality education that meets their individual needs. For someone to be truly free, they must receive a high-quality education that allows them to maximize their full potential in life.

Recently RCF announced the top-performing public school districts and schools in Rock County. We recognize the teachers and students for their commitment to excellence, and to education freedom!

WHERE DOES THIS DATA COME FROM?
The WI Department of Public Instruction (DPI) annually releases their reports on all public school districts across WI. The most recent data is from the 2022 – 2023 school year. The data used to create this document was provided by DPI, and can be found here.

WHAT CAN BE DONE WITH THE INFORMATION IN THIS DOCUMENT?
There are a multitude of reasons for these concerning results and this document is not intended to place blame on the teachers or students. The way the system is intended to work is you must elect people to the Board of Education who will address these issues, and in turn, they hire an administrator who is committed to delivering educational excellence. Therefore, research your Board of Education candidates in each Spring election, support their campaigns and give them your vote. That is, YOU also share responsibility for education freedom in Rock County!

Also, use this information to have a conversation with your local elected Board of Education member in your school district.

KEY TAKEAWAYS:

• On average, Rock County schools rank equal to the 257th ranked school district in WI, this is down 16 positions from the prior year.
• On average, Rock County students underperform the state average in English Language Arts and Math proficiencies, by 7% and 20% respectively.
  ○ Rock County has also lost ground vs State averages last year.
  ○ Nearly every school district ELA and Math scores were down year-over-year
• The two largest school districts in Rock County, Beloit and Janesville school districts, are the lowest ranked in the county, and both “Meet Few Expections”
  ○ Beloit is currently ranked 420th out of 421 school districts in WI
  ○ Janesville ranks 399th out of 421 school districts in WI

How does your school district compare? See data

SPENDING ON STUDENTS IN ROCK COUNTY
A common stated concern is we are not spending enough to adequately teach the children. Additionally, four school districts have approved additional spending referendums on the Spring ballot – Beloit ($9M every year through the 2026-2027 school year for operational expenses), Edgerton ($3.5M for operational costs), Evansville ($22.3M over the next five years for operational expenses), Parkview ($2.3M operational referendum). Both Beloit and Parkview had spending referendums in 2023 which failed.

Perhaps all four school spending referendums failed in 2023 was because of one or more of the following reasons:

• The lack of academic achievement results with the funding already provided to the school districts. (See data)
• School enrollment numbers are on the decline across the state, and in Rock County. See the Rock County School District research released last March from the RCF Watchdog team.
  ○ According to DPI scorecard reporting, Rock County student enrollment is down 253 students, or-7.4% over the past 5 years.
• Schools became comfortable with the ESSER (COVID) funding and are having difficulty right-sizing to post-COVID budgets. View the Rock County School District research from last March for more details.
• Reports indicate there is not a direct relationship between per student funding, and academic achievement.  ○ Case in point: The highest spend per student in Rock County was in the Beloit School District ($17,852), yet the district is the lowest-rated school district in Rock County and next to last in WI (420 of 421 districts)
• People in today’s inflated economy are already paying for more than their fair share, particularly given property taxes in Rock County are higher than 95% of all US Counties (3143 counties), based upon percentage of income.
• People are not sure they are “getting their money’s worth.”

How does your school district’s spending per student compare? See data

● Rock County is the 10th-largest county in the state yet has the highest property taxes, with a county average effective rate of 2.08% (Source: smartasset)
● Peer county comparisons demonstrate Rock County tax levy and mill rates are historically the highest of the group
● Rock County Administrator, Josh Smith, recently stated “using the General Fund to control the tax levy is unsustainable,” and is therefore is recommending to County Supervisors to decrease the proposed 2024 operating budget
● The proposed gross tax levy (without General Fund funds applied) is projected to increase by a whopping 12.2%/$9.0M in 2024! The average annual increase over the previous 5 years was only 2.25%.