Marquette University Law School

In Sauk County, Wisconsin, voters at a Sauk City farmers market described rising property taxes and the cost of living as the issues most shaping their votes. Longtime residents pointed to sharp increases in their tax bills over decades, saying fixed incomes make further hikes hard to absorb. An August Marquette Law School Poll found inflation and cost of living topped voters' concerns, with property taxes also ranking high; a Wisconsin Policy Forum report found the state's total tax levy posted its largest increase in nearly 20 years.

Data centers and artificial intelligence emerged as another flashpoint. The same Marquette poll found 78% of voters said the costs of data centers outweigh their benefits, and 67% said they would support a moratorium on new data centers for at least a year. Many voters interviewed identified as independents, saying they prioritize candidates who follow through on promises over party affiliation, and want commitments to protecting water, air and farmland.

Wisconsin's projected budget surplus has climbed to about $3 billion, up from roughly $2.5 billion projected in January, after state revenue for fiscal year 2026 came in higher than expected. The Department of Revenue reported a 3.4% increase in tax collections, reaching about $23.1 billion, though the figures remain preliminary pending review by the State Controller's Office ahead of an October 15 fiscal report.

The larger surplus comes months after a bipartisan deal combining taxpayer rebates, property tax relief, and school funding failed in the state Senate. With voters set to choose a governor and Legislature in November, the surplus has become a campaign flashpoint. Republican candidate Tom Tiffany wants to return the full surplus to taxpayers, while Democratic candidate David Crowley favors targeted relief and long-term investments in schools and services. Polling shows voters divided on the issue, with a slim majority favoring spending on services over full rebates, though it's unclear how heavily the surplus will weigh on ballots this fall.