Hortonville board to bill residents directly after county and state question ambulance charge on tax rolls

The Village of Hortonville Board on Dec. 4 voted to direct staff to bill residents separately for ambulance services after county and state officials questioned placing the fee as a special charge on property tax bills.

At an extended discussion that followed the budget hearing, village staff told trustees that the county had declined to include ambulance fees on the tax roll after consulting the state Department of Revenue (DOR). According to the board's account of county and DOR communications, the county’s interpretation was that "an ambulance charge is for a person and not property," and therefore cannot be added as a special property charge.

"They told us that they were contacted by the state DOR and the state DOR’s opinion ... is that you can’t do that with ambulance charges," said Speaker 5. The board discussed four options: remove the fee (done for this year), sue the county, send separate bills to residents, or cover the cost temporarily through village debt.

Trustees noted practical and financial trade-offs. Speaker 5 said removing the fee from tax bills this year required tapping debt and could create a roughly $47,000 shortfall that would otherwise fund planned projects. that member added the village could temporarily front the money but acknowledged doing so would reduce funds available for downtown and other projects.

Several trustees argued direct billing would shift administrative burdens to staff and could produce collection challenges. "We could bill it separately to the residents," Speaker 5 said, noting the village serves about 1,300 units and direct billing would require postage, mailing lists and follow-up for nonpayers. Speaker 4 warned that litigation risk remains if the village places fees on tax rolls contrary to the county/DOR view.

After debate, Speaker 3 moved "to direct staff to bill separately for ambulance services." The motion was seconded, approved by roll call, and carried.

The board instructed staff to develop a billing approach and contact county resources for necessary parcel and mailing lists; trustees said they would revisit the long-term approach as pending legal challenges and league guidance evolve. The village also discussed public notices and using the village newsletter to inform residents that the ambulance charge will not appear on this year’s tax bills and that a separate billing option is being developed.

What happens next: staff will prepare a billing plan and mailing list for trustee review; trustees said they will monitor any legal developments among neighboring municipalities and county guidance before reinstating the charge on the tax roll.