The 2026 Northwoods Ledger Election Guide

A Note to Our Readers

Oneida, Vilas, and Lincoln counties face a combined $11 million in projected deficits and new debt. These figures do not appear by accident. They are the direct result of votes cast in committee rooms and line items hidden in 300-page budget spreadsheets. The Northwoods Ledger provides this report to clarify the high-stakes decisions facing our communities.

We believe that informed voters are the only defense against fiscal mismanagement and the erosion of local resources. If you are a paid subscriber, thank you for making this investigative work possible. Read on for the full 2026 Election Guide.

Part I: Oneida County

Presence, Policy, and the Path Forward

The Oneida County Board of Supervisors serves as the legislative and fiscal engine for our region. On April 7, 2026, voters choose members for this 21-district body. While 18 seats are uncontested, the three competitive races in Districts 9, 11, and 12 test the board's current direction. The 18 uncontested districts lock in the board's current power structure. The three contested races offer the only chance to change how the county manages its money and natural resources.

The Incumbency Shield: Continuity in Leadership

Most of the board remains unchallenged. Leadership figures, including Board Chairman Scott Holewinski and Vice Chairs Russ Fisher and Dan Hess, run unopposed. This math guarantees that the current committee majorities will dictate county policy for the next two years. These committees control the flow of legislation, meaning the status quo on zoning, mining, and the budget is effectively locked in across 85 percent of the county.

Because so many seats are unopposed, the three contested districts carry more weight. These races represent the only chance for voters to change the board's voting math on high-stakes issues like mining and infrastructure spending. A shift in even two of these seats could disrupt the current leadership's ability to fast-track controversial resolutions without significant debate.

The Policy Stakes: Mining and Money

Voters must understand the two immediate threats the next board will control.

The Mining Wedge: A 62 Percent Mandate

Metallic sulfide mining remains the most significant policy friction in the county. In 2018, Oneida County voters passed an advisory referendum. They rejected mining on county-owned lands by a 62 percent majority. Despite this mandate, specific board members continually try to reopen the door to the industry. In August 2024, Chairman Holewinski bypassed the standard committee process to introduce Resolution 75-2024. This resolution sought to allow the county to entertain unsolicited mining inquiries from companies like Green Light Metals. The board defeated the resolution after intense public pushback, but the move highlighted a gap between the Chairman's agenda and the public's demand to protect the local watershed. The upcoming term will likely see renewed efforts to reframe mining as a necessary economic boost, making the stance of new supervisors critical.

The Fiscal Reality: The $2 Million Deficit

In 2023, Oneida County forced the end of the Tri-County Human Services Board, citing poor service quality. Oneida County now manages its own department, but this transition revealed a financial crisis. By mid-2025, the Social Services division reported a shortfall exceeding $825,000. This gap came from the rising costs of specialized foster care and youth residential facilities. Because Oneida County abandoned the Tri-County risk pool, taxpayers now absorb 100 percent of these volatile corporate rates. The county spent over $2 million placing children in care facilities during the 2025 fiscal year.The board relies heavily on reserve accounts to bridge these gaps. This deficit directly threatens the Highway Department's ability to pave roads, replace aging snowplows, and maintain winter safety. Without a sustainable funding solution, the county faces a choice between cutting social safety nets or letting local infrastructure crumble.

The Contested Races: Where the Choice Lies

• District 9: Pine Lake (Wards 1 & 4)
  • The Matchup: Wayne Kulhanek (Incumbent) vs. Mary Roth Burns (Challenger).
  • The Friction: Kulhanek focuses on business support and municipal zoning. Burns is a former Circuit Court Judge and Public Defender. Her legal background provides a technical advantage for checking corporate contracts and complex zoning laws. This race is a choice between zoning continuity and rigorous legal oversight.
• District 11: Crescent (Wards 1 & 3)
  • The Matchup: Robb Jensen (Incumbent) vs. Keven Mahner (Challenger).
  • The Friction: This race centers on fire department "Auto-Aid." This protocol sends Rhinelander city fire crews to calls in Crescent. Jensen favors the agreement, arguing it provides regional safety. Mahner, the Crescent Fire Chief, argues the agreement forces Crescent taxpayers to subsidize Rhinelander's budget while eroding local volunteer control.
• District 12: Woodboro, Cassian, Crescent, Lake Tomahawk
  • The Matchup: Mitchell Ives (Incumbent) vs. Kyle Kilbourn (Challenger).
  • The Friction: Kilbourn challenges Ives primarily on attendance. Official records show Supervisor Ives missed at least nine board and committee meetings during his term. Kilbourn argues that a district with no voice in the room cannot effectively block tax hikes or protect its local resources.

Part II: Vilas County

Autopilot, Empty Chairs, and the Fiscal Cliff

The Vilas County Board of Supervisors controls a $51.7 million budget. On April 7, 2026, voters will choose members for this 21-district body. However, a lack of competition defines this cycle. With only one contested race and three seats completely empty, the county remains locked into its current trajectory. This lack of engagement suggests that the board will continue to operate with minimal public pushback even as it faces a looming budget crisis.

The Incumbency Shield: Government by Default

Most of the board remains unchallenged. Board Chairman Jerry Burkett runs unopposed. Seventeen incumbents or single candidates face no opposition on the printed ballot. This guarantees that current committees will dictate county policy for the next term. The voters are not providing a new mandate; they are accepting the current administrative strategy by default. This "autopilot" governance makes it difficult for new ideas to reach the floor, as the entrenched leadership maintains total control over the legislative calendar.

The Policy Stakes: The Levy Squeeze and the 2027 Cliff

Voters must understand the two immediate financial threats the board faces.

The State Levy Handcuffs

Vilas County is fighting a battle against the state over property taxes. State law restricts annual property tax levy increases to the percentage of "net new construction" in the county. In Vilas County, net new construction was only 1.28 percent in 2025. This rate sits well below the rate of inflation, meaning the county's buying power is shrinking. Meanwhile, property values have skyrocketed, but the county cannot tax that increase due to the state freeze. The board formally petitioned the state in February 2026 to remove this freeze, warning that the limit forces the county to rely on emergency adjustments that threaten essential services like law enforcement and road repair.

The Sales Tax Crutch

To cover the costs of road construction, the county borrowed $5 million in long-term debt. The county bridges its operational gaps by relying heavily on sales tax. Sales tax revenue in Vilas County grew over 40 percent since 2020, and the 2026 budget counts on $4.375 million from this single source. Finance Director Darcy Smith warned the board that balancing the 2027 budget will be significantly harder. The county is overly dependent on tourism dollars. If the regional economy slows and sales tax revenues fall, Vilas County lacks the reserve flexibility to absorb the blow without drastic cuts to the general fund.

The Ballot Reality: Where the Choice Lies

• The Empty Chairs: Districts 1, 7, and 14
  No candidates filed paperwork to appear on the printed ballot for these seats. While a write-in candidate has emerged for District 7, voters in Land O' Lakes, Arbor Vitae, Conover, and Lincoln see a blank space for their representation. The board will likely fill the remaining vacancies through appointments. Appointments bypass the voters. The current board will simply pick its own colleagues and cement its majority.
• District 9: Arbor Vitae (Ward 1) & Lac du Flambeau (Wards 6 & 7)
  • The Matchup: Bob Hanson (Incumbent) vs. Stephen J. Bunda (Challenger).
  • The Friction: This is the only contested county board race. It occurs in a district historically defined by complex jurisdictional and infrastructure friction. The winner holds the only "new mandate" on a 21-seat board, making them a solitary but important alternative voice in a sea of incumbency.

Part III: Lincoln County

Privatization, Lawsuits, and the Solid Waste Raid

The Lincoln County Board of Supervisors oversees 22 districts. This election is a referendum on a bitter financial and legal war. The current board fractured over massive budget deficits, resulting in a fractured body that has struggled to find common ground. The county paid for this political infighting with internal lawsuits, emergency debt, and higher property taxes.

The Policy Stakes: Financial Shell Games and the Pine Crest Divide

The next board will inherit the consequences of two major decisions.

The Pine Crest Privatization Fallout

The county owned and operated the Pine Crest Nursing Home for decades. In 2024, the board majority sold it for $9.5 million to a for-profit company to avoid a projected $49 million in long-term repairs. Supervisor Don Dunphy challenged the sale in court, arguing the board used inflated repair estimates to scare the public into accepting privatization. These legal battles and the delayed transition cost the county an extra $750,000 in a single year. Voters must now decide if this aggressive offloading saved the county from bankruptcy or simply traded a public asset for a more expensive legal and social mess.

The Solid Waste Raid and the Tax Hike

The Pine Crest chaos collided with a $1 million spike in health insurance claims. To balance the budget, Chairman Jesse Boyd and the finance committee orchestrated a massive move of county assets. The board stripped $2.8 million from the Solid Waste Fund to pay for daily county operations. To cover the hole they created at the landfill, the county issued over $4 million in new bonds. This bond added $775,900 in new, annual debt service directly to the tax levy. Because the board raided the landfill fund, property owners absorbed a 6.78 percent property tax increase just to cover the new debt payments. The 2026 board will inherit a structural deficit with zero emergency cash available and a landfill that now carries millions in debt.

The Contested Races: Factions on the Ballot

• District 10: The Architect vs. The Challenger
  • The Matchup: Jesse Boyd (Incumbent) vs. Josh Oxborrow (Challenger).
  • The Friction: Chairman Jesse Boyd is the primary architect of the "Offload and Cut" strategy. He engineered the Pine Crest sale and the Solid Waste debt transfer to keep the county out of immediate bankruptcy. Josh Oxborrow challenges Boyd directly on this record, arguing that these accounting tricks have permanently damaged the county's financial health. This race is a test of whether voters value short-term survival over long-term stability.
• District 7: The Uncontested Resistance
  • The Matchup: Donald Dunphy (Incumbent) vs. Unopposed.
  • The Friction: Supervisor Don Dunphy anchors the "Retain and Subsidize" faction. He led the push for tax referendums to keep public assets under county control. Because he is running unopposed, his seat is guaranteed. This ensures that the anti-privatization resistance remains a fixed part of the board's voting math, regardless of the outcome in other districts.

Conclusion: The Bill Comes Due

The 2026 to 2028 term will be the most difficult financial period in modern Lincoln County history. The safety nets are gone, and the reserve funds are empty. The voters on April 7 must elect a 22-member board capable of making mathematically sound decisions rather than political ones. The county can no longer afford internal lawsuits or financial shell games. The next board must either drastically cut the services residents expect or drastically raise the taxes residents pay. There is no third option.