Feasibility Analysis for North Prairie Police Department & Budget Overview | Prepared September 2026
Feasibility Analysis for North Prairie Police Department & Budget Overview | Prepared September 2026
The Village of North Prairie is evaluating the feasibility of maintaining its police department. As of 2026, the Police Department budget is $164,783 (down from $228,098 in 2025), reflecting reduced operations. The department averaged approximately 6 hours of patrol coverage per day in 2025, with 96-132 days per year having no North Prairie Police Department coverage at all.
This means North Prairie residents already receive baseline peace-keeping and law enforcement coverage from the Waukesha County Sheriff's Department funded through county property taxes they already pay. The additional cost to the Village for this statutory coverage is $0.00. Any contracted service beyond this baseline (e.g., dedicated patrol hours) would incur additional charges as shown in the comparisons below.
| Year | Budget | Actual Spent | Variance | Notes |
|---|---|---|---|---|
| 2020 | $205,263 | — | — | Approved Budget |
| 2021 | $211,605 | $189,346 | -$22,259 (10.5% underspent) | Unspent funds returned to GF |
| 2022 | $219,404 | $179,292 | -$40,112 (18.3% underspent) | Unspent funds returned to GF |
| 2023 | $222,904 | $202,989 | -$19,915 (8.9% underspent) | Avg 7.5 hrs/day coverage |
| 2024 | $228,441 | $193,665 | -$34,776 (15.2% underspent) | Excludes one-time $61,534 squad car purchase (capital expenditure); unspent funds returned to GF |
| 2025 | $228,098 | $178,786 | -$49,312 (21.6% underspent) | Avg ~6 hrs/day; 96-132 days no coverage; $352/call |
| 2026 | $164,783 | — | -$63,315 vs 2025 budget | Police Department became inactive; statutory coverage by Waukesha County Sheriff's Department in effect (no additional village cost) |
| Metric | 2024 (Actual) | 2025 (Est. Actual) | 2026 (Budget) |
|---|---|---|---|
| Total Revenues | $1,225,269 | $1,251,051 | $1,241,286 |
| Total Expenditures | $1,341,232 | $1,470,878 | $1,768,786 |
| Public Safety & Judicial | $593,498 | $568,303 | $567,660 |
| General Government | $311,711 | $287,034 | $358,483 |
| Tax Levy (incl. Debt Service) | $1,024,092 | $1,026,337 | $922,902 |
| Mil Rate (Village) | 3.33 | 3.34 | 2.98 |
| Fund Balance (Dec 31) | $481,158 | $478,556 | $478,557 |
| Taxing Authority | Kettle Moraine Mil Rate | % of Total | Mukwonago Mil Rate | % of Total |
|---|---|---|---|---|
| County | 1.88 | 13.4% | 1.88 | 14.6% |
| Village of North Prairie | 3.33 | 23.7% | 3.33 | 25.9% |
| Local School | 8.53 | 60.8% | 7.33 | 57.1% |
| WCTC | 0.30 | 2.1% | 0.30 | 2.3% |
| Subtotal | 14.04 | 100.0% | 12.84 | 100.0% |
| State School Credit | (1.59) | (1.59) | ||
| Net Tax Rate | 12.45 | 11.25 |
Village tax represents 23.7% (Kettle Moraine) / 25.9% (Mukwonago) of the total mill rate.
The following data is drawn from the Waukesha County Sheriff's Department budgets (2023-2026 adopted) and the amended 2025 budget (EO-180-25). This context is critical for evaluating the feasibility of dissolving the North Prairie Police Department. Note that baseline statutory coverage under Wis. Stat. §§ 59.27 and 59.28 already provides peace-keeping services to all county municipalities at no additional village cost.
| Metric | 2023 | 2024 | 2025 | 2026 | Trend |
|---|---|---|---|---|---|
| Total Expenditures | $48,049,486 | $50,251,188 | $53,816,059 | $55,963,825 | +16.5% over 3 years |
| Personnel Costs | $37,736,103 | $39,540,266 | $40,733,007 | $42,355,688 | +12.2% over 3 years |
| Operating Expenses | $5,422,846 | $5,602,223 | $7,787,383 | $7,900,430 | +45.7% over 3 years |
| Total FTEs | 370.02 | 369.02 | 367.03 | 369.98 | Net -0.04 FTE (staffing cuts) |
| Regular Positions | 353.50 | 352.50 | 350.50 | 352.50 | Net -1.00 vs 2023; +2.00 added back in 2026 |
| County Tax Levy | $31,842,519 | $32,442,519 | $35,274,449 | $36,795,499 | +15.6% over 3 years |
| Charges for Services | $10,351,292 | $10,491,380 | $9,771,787 | $11,460,994 | Variable |
Figures are adopted budget amounts as reported in each year's Waukesha County adopted budget document (2023-2026).
| Division | FTE | Notes |
|---|---|---|
| Investigation | 38.07 | General Investigation (27.51) + Special Investigation (10.56) |
| Process Service | 10.22 | Civil process, warrants, sheriff sales |
| Court Security | 22.04 | Courtroom security, bailiffs |
| General Patrol | 122.16 | Primary patrol coverage across the county |
| Inmate Security & Services | 158.38 | Main Jail (158.38); Huber Facility (0.00 - closed 2024) |
| Administrative Services | 19.11 | Admin, HR, logistics |
| Total | 369.98 | Includes extra help (4.65) and overtime (12.83); up from 367.03 in the 2025 adopted budget |
Enrolled Ordinance 180-25 (file number 180-O-026) amends the 2025 Sheriff's Department budget: it creates one additional 1.0 FTE Deputy Sheriff school resource officer position funded by the Hamilton School District beginning August 16, 2025, and authorizes a new SRO contract (term Aug 16, 2025 – Aug 15, 2029; 2.0 FTE total) providing services five days per week. The position includes a sunset provision if the school district discontinues funding.
| Fiscal Note Item (Partial-Year 2025) | Description | Amount |
|---|---|---|
| Personnel* | Deputy Sheriff | $48,475 |
| Operating | Supplies, Equipment, Training | $5,470 |
| Interdepartmental | Vehicle Setup and Repair, Fuel, Risk Charges | $4,570 |
| Fixed Assets | Vehicle (funded from General Fund balance) | $52,000 |
| Total | $110,515 |
*Annualized cost of this position is estimated at about $129,000. Personnel and related ongoing costs are funded by full cost recovery from the school district ($58,515 for partial-year 2025); replacement vehicle costs will be charged to the school district annually beginning in 2026.
| Revenue Source | 2025 Budget | 2026 Budget | Change |
|---|---|---|---|
| General Government | $2,894,001 | $3,052,379 | +$158,378 (+5.5%) |
| Fine/Licenses | $4,000 | $4,500 | +$500 (+12.5%) |
| Charges for Services | $10,801,087 | $11,460,994 | +$659,907 (+6.1%) |
| Interdepartmental | $1,758,500 | $1,860,000 | +$101,500 (+5.8%) |
| County Tax Levy | $35,274,449 | $36,795,499 | +$1,521,050 (+4.3%) |
| Other Revenue | $1,016,700 | $774,797 | -$241,903 (-23.8%) |
| Appr. Fund Balance | $2,067,322 | $2,015,656 | -$51,666 (-2.5%) |
| Total Revenue | $53,816,059 | $55,963,825 | +$2,147,766 (+4.0%) |
Source: Waukesha County 2026 Adopted Budget — General Fund Sheriff Summary (FY2025 adopted vs FY2026 budget). Note: the FY2025 "Charges for Services" figure ($10,801,087) is as republished in the 2026 document; the original 2025 Adopted Budget reported $9,771,787 with $1,029,300 classified under Other Revenue. Total FY2025 revenue is unchanged at $53,816,059.
On September 9, 2026, the Waukesha County Sheriff's Office provided a formal cost estimate for the Village of North Prairie covering the first year of a five-year contract that would run from January 1, 2027 through December 31, 2031. The estimate covers two options: one deputy working second shift five days per week, or seven days per week.
| Expense Category | One Deputy — 5 Days/Wk (Second Shift) | One Deputy — 7 Days/Wk (Second Shift) |
|---|---|---|
| Ave Salary and Benefit Cost | $167,118 | $234,609 |
| Direct Supervision Costs | $17,688 | $24,844 |
| Departmental Admin Costs | $4,363 | $6,125 |
| Risk Management Costs | $3,168 | $4,092 |
| Deputy Equip-Annual Costs | $3,092 | $4,339 |
| Operational Costs | $10,195 | $14,312 |
| Vehicle Costs | $16,965 | $19,669 |
| Facilities usage charge | $677 | $951 |
| County-wide Indirect Costs | $7,814 | $10,813 |
| Total (Year 1) | $231,081 | $319,753 |
Stated assumptions from the Sheriff's Office letter: one vehicle with a 5-year life would be purchased for the Village; deputies work second shift and report to the Village at shift start, assuming workspace and parking are provided by the Village; overtime worked outside contract hours is billed on actual usage. Line items and totals are as printed in the September 9, 2026 letter; due to rounding within the original estimate, the displayed line items may not sum exactly to the stated total ($1 difference).
Estimates on the Cost Detail Breakdown are based on the 2026 budget and Police Department Cost estimates prepared by Donna Samuels.
| Category | Amount | % of Total |
|---|---|---|
| Salaries - Patrol | $78,000 | 47.3% |
| Unemployment | $0 | 0.0% |
| Salaries - Administration | $52,000 | 31.6% |
| Social Security | $9,945 | 6.0% |
| Health Insurance | $0 | 0.0% |
| Telephone | $2,800 | 1.7% |
| Squad Repairs and Maintenance | $1,000 | 0.6% |
| Office Supplies - Admin | $1,800 | 1.1% |
| Training | $1,400 | 0.8% |
| Radar Certification | $82 | <0.1% |
| Community Relations | $0 | 0.0% |
| Range Qualifications | $800 | 0.5% |
| Dues and Subscriptions | $775 | 0.5% |
| Supplies and Expense - Patrol | $6,081 | 3.7% |
| Uniforms | $1,500 | 0.9% |
| Radio and Dispatch | $5,100 | 3.1% |
| Gasoline | $3,000 | 1.8% |
| Miscellaneous | $500 | 0.3% |
| New Equipment (< $5000) | $0 | 0.0% |
| Total | $164,783 | 100% |
Source: Village of North Prairie 2026 Approved Budget (adopted November 13, 2025), General Fund Expenditures — Police.
| Metric | Value |
|---|---|
| 2025 Calls for Service | 508 |
| 2025 Citations Issued | 127 |
| Cost Per Call for Service (2025) | $352 |
| Cost Per Citation (2025) | $1,407 |
| Avg Daily Coverage (2025) | ~6 hours |
| Days Without North Prairie Police Department Coverage (2025) | 96-132 days |
| Option | Year 1 Annual Cost (2027) | +2% Increase | +5% Increase | Cost/Home (Annual) | Cost/Home (Monthly) |
|---|---|---|---|---|---|
| Statutory Coverage (baseline)* | $0.00* | $0.00* | $0.00* | $0* | $0.00* |
| One Deputy, 5 days/wk (second shift) | $231,081 | $235,703 | $242,635 | $253 | $21.08 |
| One Deputy, 7 days/wk (second shift) | $319,753 | $326,148 | $335,741 | $349 | $29.08 |
* Statutory Coverage is included in existing Waukesha County property taxes paid by North Prairie residents; no additional village levy or cost is required. This baseline service is provided under Wis. Stat. §§ 59.27 and 59.28.
Contract costs are the formal first-year estimates from the Waukesha County Sheriff's Office letter of September 9, 2026 (first year of a five-year contract term: January 1, 2027 – December 31, 2031); the +2% / +5% columns apply those rates to Year 1. 915 tax-paying homes used for per-home calculations.
The following scenarios compare options from $0 (statutory coverage only) through various North Prairie Police Department staffing models for 2027. Scenario A reflects baseline statutory coverage under Wis. Stat. §§ 59.27 & 59.28 with no dedicated local patrol. Scenarios B–K are based on the updated Police Department Cost estimates for 2027 (North Prairie Proposed Police Department Budget-2027). All figures are estimates and subject to change. Police Department scenario totals are gross operating costs; an average of $6,038 per year in citation revenue — North Prairie's audited municipal share of joint-court citation collections for 2024 and 2025 — offsets these costs (for example, Scenario C nets to about $163,000/yr ≈ $179/home). This offset would not apply to Scenario A or Waukesha County Sheriff's Department contract options. Each card also shows Additional Total Cost vs. Current Budget — the amount by which the scenario exceeds the Village's current $164,783 Police Department budget (2026 adopted) — and the same increase per taxable property using the 915-property baseline; scenarios at or below that amount show $0 additional cost.
Adjust the parameters below to estimate the 2027 Police Department budget. All calculations are based on the Police Department Cost estimates for 2027 methodology.
Evaluating the feasibility of maintaining the North Prairie Police Department. Baseline statutory coverage under Wis. Stat. §§ 59.27 and 59.28 already provides $0-cost peace-keeping from the Waukesha County Sheriff's Department; options below compare additional services.
2025 averaged only ~6 hours/day of patrol coverage, with 96-132 days per year having zero North Prairie Police Department presence. This represents a significant reduction from 7.5 hrs/day in 2023.
At $352 per call for service and $1,407 per citation, the cost efficiency is low given the limited coverage hours and call volume (508 calls/year).
A Part-Time Chief + PT Officers model (6hr/day) costs $161,600 — less than the Waukesha County Sheriff's Department one-deputy 5 days/wk contract ($231,081). Per home: $177/yr ($14.75/mo).
One deputy, 5 days/wk (second shift): $253/yr ($21.08/mo). One deputy, 7 days/wk (second shift): $349/yr ($29.08/mo) — formal first-year estimates from the Sheriff's Office letter of September 9, 2026. A PT Chief + 6hr model at $177/yr is the most affordable option with dedicated local patrol.
General Fund balance is projected to remain essentially flat — estimated at $478,556 at year-end 2025 and $478,557 at year-end 2026 — because the 2026 operating deficit ($527,500) is fully funded by long-term debt proceeds. Adding Police Department costs would increase pressure on this constrained balance.
Even the highest-cost options modeled ($262–$349/yr per home, depending on option) represent a modest increase. The Village mil rate is 3.33; the Village's share of the total tax levy is 23.7% (Kettle Moraine) or 25.9% (Mukwonago).
| Option | Annual Cost | Cost/Home (Annual) | Cost/Home (Monthly) | Coverage | Feasibility |
|---|---|---|---|---|---|
| Statutory Coverage by Waukesha County Sheriff's Department | $0.00 | $0 | $0.00 | Baseline county coverage (no contract) | No Additional Cost |
| PT Chief $40/hr + PT Off (6hr/day) | $161,600 | $177 | $14.75 | ~6 hrs/day local | Most Affordable |
| PT Chief $45/hr + PT Off (6hr/day) | $169,530 | $185 | $15.42 | ~6 hrs/day local | Recommended |
| PT Chief $40/hr + FT Officer (8-9hr) | $198,610 | $217 | $18.08 | 8-9 hrs/day local | Moderate |
| PT Chief $45/hr + PT Off (9hr/day) | $211,284 | $231 | $19.25 | ~9 hrs/day local | Moderate |
| PT Chief $40/hr + PT Off (11hr/day) | $230,028 | $251 | $20.92 | ~11 hrs/day local | Higher Cost |
| Waukesha County Sheriff's Department — One Deputy, 5 days/wk (second shift) | $231,081 | $253 | $21.08 | Second shift, 5 days/wk (formal 2027 estimate) | Higher Cost |
| PT Chief $45/hr + PT Off (11hr/day) | $237,958 | $260 | $21.67 | ~11 hrs/day local | Higher Cost |
| Waukesha County Sheriff's Department — One Deputy, 7 days/wk (second shift) | $319,753 | $349 | $29.08 | Second shift, 7 days/wk (formal 2027 estimate) | Expensive |
Citation revenue offset: North Prairie Police Department options are also offset by an average of $6,038 per year in citation revenue — North Prairie's audited municipal share of joint-court citation collections for 2024 and 2025 — that reduces operating costs (for example, PT Chief $40/hr + 6hr/day nets to about $156,000/yr ≈ $170/home; PT Chief $45/hr + 9hr/day nets to about $205,000/yr ≈ $224/home). This offset would not apply to Waukesha County Sheriff's Department contract options or statutory coverage — under those scenarios the revenue would go toward Waukesha County.
The following table projects selected options over a 5-year period assuming different annual escalation rates. Police Department bases are Year 1 estimates from the updated 2027 cost spreadsheet; Waukesha County Sheriff's Department bases are the formal first-year (2027) contract estimates from the September 9, 2026 Sheriff's Office letter.
| Option | Year 1 | Year 2 (+2%) | Year 3 (+3%) | Year 4 (+4%) | Year 5 (+5%) | Total 5-Year |
|---|---|---|---|---|---|---|
| PT Chief $40/hr + PT Off (6hr) | $161,600 | $164,832 | $169,777 | $176,568 | $185,396 | $858,173 |
| PT Chief $45/hr + PT Off (6hr) | $169,530 | $172,921 | $178,109 | $185,233 | $194,495 | $900,288 |
| PT Chief $40/hr + FT Officer (8-9hr) | $198,610 | $202,582 | $208,659 | $217,005 | $227,855 | $1,054,711 |
| PT Chief $45/hr + PT Off (9hr) | $211,284 | $215,510 | $221,975 | $230,854 | $242,397 | $1,122,020 |
| Waukesha County Sheriff's Department — One Deputy, 5 days/wk (second shift) | $231,081 | $235,703 | $242,774 | $252,485 | $265,109 | $1,227,152 |
| Waukesha County Sheriff's Department — One Deputy, 7 days/wk (second shift) | $319,753 | $326,148 | $335,932 | $349,369 | $366,837 | $1,698,039 |
Use the controls below to adjust key assumptions and see how they impact the comparison figures.
The following table compares key municipal profile data for the Village of North Prairie and neighboring communities in Waukesha County.
| Municipality | Equalized Value | Population | Sq. Miles | Total Road Miles | Population/Sq Mi |
|---|---|---|---|---|---|
| Village of North Prairie | $457,162,800 | 2,385 | 2.8 | 16 | 851.7 |
| Village of Wales | $677,890,700 | 2,907 | 3.3 | 22 | 881 |
| Town of Genesee | $1,708,148,400 | 7,235 | 32 | 102 | 226 |
| Town of Eagle | $970,385,000 | 3,507 | 35 | 65 | 100.2 |
| Town of Ottawa | $1,010,344,100 | 3,659 | 36 | 90 | 101.6 |