121.91(4)(m)2.
2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91(4)(n)1.1. If the school board adopts a resolution to do so, the limit otherwise applicable to the school district under
sub. (2m) in any school year is increased by the portion, specified in
subd. 2., of the amount determined as follows, if a positive number:
121.91(4)(n)1.a.
a. Determine the average amount spent by the school district on transportation per pupil in the 2nd previous school year.
121.91(4)(n)1.b.
b. Determine the statewide average amount spent on transportation per pupil in the 2nd previous school year.
121.91(4)(n)1.c.
c. Subtract the result in
subd. 1. b. from the result in
subd. 1. a. and multiply the difference by the school district membership in the 2nd previous school year.
121.91(4)(n)2.c.
c. In the 2012-13 school year or any subsequent year, 100 percent of the amount determined in
subd. 1. c.
121.91(4)(n)3.
3. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91(4)(o)1.1. If a school board adopts a resolution to do so, the limit otherwise applicable to a school district under
sub. (2m) in any school year is increased by the amount spent by the school district in that school year on energy efficiency measures, and renewable energy products, that result in the avoidance of, or reduction in, energy costs. The department shall promulgate rules to implement this subdivision, including eligibility standards for school districts.
121.91(4)(o)2.
2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91 Cross-reference
Cross-reference: See also ch.
PI 15, Wis. adm. code.
121.91(5)(a)(a) Upon request by a school board, the state superintendent may increase the school district's limit under s.
121.91 (1), 1995 stats., by the amount necessary to allow the school district to avoid increasing its level of short-term borrowing over the amount of short-term borrowing incurred by the school district in the 1992-93 school year if the school district presents clear and convincing evidence of the need for the increase in the limit. The school board shall provide the state superintendent with any information that the state superintendent requires to make the determination.
121.91(5)(b)
(b) The state superintendent shall submit to the governor, and to the legislature under
s. 13.172 (2), a report summarizing the requests made by school boards under
par. (a) and the increases granted by the state superintendent.
121.91(6)
(6) In determining a school district's limit under
sub. (2m) (c) for the 1997-98 school year, if the average of the number of pupils enrolled in the current and the 2 preceding school years, as calculated under
sub. (2m) (c) 4., is more than 2% less than the average of the number of pupils enrolled in the 3 previous school years, as calculated under
sub. (2m) (c) 1., the school district's limit shall be calculated as if the decrease had been 2%.
121.91(7)
(7) Except as provided in
sub. (4) (f) 2. and
(L) to
(o) and
(8), if an excess revenue is approved under
sub. (3) for a recurring purpose or allowed under
sub. (4), the excess revenue shall be included in the base for determining the limit for the next school year for purposes of this section. If an excess revenue is approved under
sub. (3) for a nonrecurring purpose, the excess revenue shall not be included in the base for determining the limit for the next school year for purposes of this section.
121.91(8)
(8) If a school district's initial revenue limit for the current school year, as calculated under
s. 121.905 or
sub. (2m), whichever is appropriate, before making any adjustments under
sub. (3) or
(4), is less than the amount determined by multiplying the amount under
sub. (2m) (g) 1. or
(h) 1. by the average of the number of pupils enrolled in the 3 preceding school years, the school district's initial revenue limit for the current school year, before making any adjustments under
sub. (3) or
(4), is the amount determined by multiplying the amount under
sub. (2m) (g) 1. or
(h) 1. by the average of the number of pupils enrolled in the 3 preceding school years. Any additional revenue received by a school district as a result of this subsection shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91 History
History: 1993 a. 16;
1995 a. 27 ss.
4108m to
4114,
9145 (1);
1997 a. 27,
113,
164,
237,
286;
1999 a. 9,
17,
19,
32,
182;
2001 a. 16;
2005 a. 25,
219;
2007 a. 1,
20;
2009 a. 28.
121.92
121.92
Penalty for exceeding revenue ceiling or limit. 121.92(1)(1) In this section, "excess revenue" means the amount by which a school district's revenue exceeds its ceiling under
s. 121.905 or its limit under
s. 121.91.
121.92(2)
(2) The state superintendent shall do all of the following:
121.92(2)(a)
(a) Deduct from the state aid payment to a school district under
s. 121.08 in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the excess revenue for the school district or the amount of those aids, whichever is less.
121.92(2)(b)
(b) If the amount of the deduction under
par. (a) is insufficient to cover the excess revenue, deduct from the other state aid payments to the school district in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the remaining excess revenue or the amount of those payments, whichever is less.
121.92(2)(c)
(c) If the amount of the deductions under
pars. (a) and
(b) is insufficient to cover the excess revenue, order the school board to reduce the property tax obligations of its taxpayers by an amount that represents the remainder of the excess revenue. The school district's refunds to taxpayers who have already paid their taxes shall be increased by interest at the rate of 0.5% per month. If the school board violates the order, any resident of the school district may seek injunctive relief. This paragraph does not apply to property taxes levied for the purpose of paying the principal and interest on valid bonds or notes issued by the school board.
121.92(2)(d)
(d) Ensure that the amount of state aid reduction under
pars. (a) and
(b) lapses to the general fund.
121.92(2)(e)
(e) Ensure that the amount of the excess revenue is not included in determining the school district's ceiling or limit in the succeeding school year.
