S&P Global Ratings assigned its'AA'long-term rating to Rothschild Village , Wisconsin's $5.045 million series 2026 tax-exempt general obligation (GO) promissory notes. At the same, we affirmed our'AA'rating on the village's existing GO debt. The outlook is stable. Rothschild's unlimited-tax GO pledge secures the promissory notes, with proceeds intended to finance the village's capital needs over the next year or two. The rating reflects Rothschild's stable finances, highlighted by robust reserves and prudent management policies and practices, with a small, but steadily growing tax base. Offsetting these strengths is the village’s growing debt burden, characterized by elevated current costs and high net direct debt per capita. The village has demonstrated a history of generally positive financial performance
