The new report, "A Snapshot of County Finances: 2005," notes that health and human services (HHS) spending ($2.04 billion) dominated county expenditures, accounting for 46.1% of operations. Spending on public safety ($879 million, 19.9%), general government ($615 million, 13.9%), and highways ($418 million, 9.5%) trailed. General government includes expenditures for the county administrator and board, clerk, elections, treasurer, accounting, courts, and buildings and maintenance.

Per capita, county spending averaged $792 in 2005, according to the WISTAX report. However, spending varied widely by county, from less than $600 per capita in Waukesha ($553), Wood ($554), La Crosse ($578), and Ozaukee ($580) counties to more than $1,500 per person in Iron ($1,544), Door ($1,570), and Menominee ($1,737). WISTAX researchers noted that there are many reasons for county spending to vary, but high-spending counties tended to be less populous and have lower incomes. Rural counties had higher law enforcement costs since counties are required to provide towns with law enforcement services. And lower-income counties tended to spend more on HHS (health and human services), thus raising their total spending.

From 2000 through 2005, per capita operating spending in counties climbed 17.5%, or 3.3% annually. However, five counties (Richland, Forest, Marinette, Burnett, and Langlade) spent less per capita in 2005 compared to 2000. Eight counties had increases more than twice the state average: Green Lake (36.6%, or 6.4% per year), Crawford (38.9%, 6.8%), Kewaunee (46.2%, 7.9%), Jefferson (46.6%, 7.9%), Iron (47.9%, 8.1%), Door (48.5%, 8.2%), Columbia (57.4%, 9.5%), and Vernon (59.1%, 9.7%).

In 2005, counties primarily used taxes ($1.9 billion, or 41.4% of general revenues) and state aids ($1.6 billion, 34.9%) to fund their spending. Various fees and charges ($629 million, 13.4%), federal assistance ($153 million, 3.2%), and other miscellaneous revenues ($330 million, 7.0%) funded the remainder. At $1.6 billion, the property tax was the largest revenue source for counties. In 2005, 58 counties collected $265 million in local sales taxes.

The new WISTAX study found that the highest per capita tax collections were in Door ($788), Adams ($680), Florence ($649), Green Lake ($645), and Vilas ($640) counties. As might be expected, six of the 10 highest-taxed counties were also among the top ten in spending. Among counties with the lowest per capita taxes were the counties of Grant ($231), Waukesha ($251), Ozaukee ($274), Chippewa ($274), Eau Claire ($275), and Racine ($275).

According to WISTAX researchers, there was an important change in revenue collections from 2000 to 2005. Modest state aid increases resulted in more county taxes and fees. The study notes that during the five years studied, state assistance rose 10.6%. Partly due to this modest increase, counties increasingly used taxes and fees to fund spending. From 2000 through 2005, county tax collections climbed 32.1%, while revenues from fees, fines, and permits rose 58.0%.

Per capita taxes rose the most in Forest ($100.9%, or 15.0% per year), Douglas (68.1%, 10.9%), Vilas (59.4%, 9.8%), and Menominee (59.1%, 9.7%) counties. The smallest per capita tax increases were in Dane (11.2%, 2.1%), Waushara (11.7%, 2.2%), Pepin (12.0%, 2.3%), and Bayfield (12.5%, 2.4%) counties. Per capita taxes fell 1.4% in La Fayette County.

WISTAX noted that "while there was a definite shift toward increasing licensing and permit fees and other public charges, this did not seem to be a universal trend." The study found declines in per capita public charges in 13 counties and lower license/permit revenues in six. Five counties had per capita public charges double over the period studied: Door (101.3%), Washburn (119.2%), Dodge (137.0%), Milwaukee (146.6%), and Jefferson (152.6%).