LRB-2763/2
MJL:hmh:pg
2001 - 2002 LEGISLATURE
October 8, 2001 - Introduced by Representatives Johnsrud, Jeskewitz, Musser,
Turner, Miller, Ott, Hahn, Plouff, J. Lehman
and Sykora, cosponsored by
Senators Schultz and Darling. Referred to Committee on Tax and Spending
Limitations.
AB535,1,3 1An Act to amend 121.91 (2m) (e) (intro.); and to create 15.375 (3) and 121.93
2of the statutes; relating to: creating a board to review requests to exceed
3revenue limits and granting rule-making authority.
Analysis by the Legislative Reference Bureau
Current law generally limits the annual amount of revenue (property taxes and
general school aid) that a school district may receive in the 2000-01 school year to
approximately $220 per pupil. A school district may exceed this revenue limit or
"cap," as it popularly known, if it submits a resolution to do so to the electors at a
referendum and the electors approve the resolution.
This bill creates a revenue cap review board (board), consisting of the state
superintendent of public instruction, the secretaries of administration and revenue,
and the co-chairs of the joint committee on finance. A school board whose resolution
to exceed the revenue limit was defeated at a referendum may ask the board to
review its proposed revenue limit increase if the proposed increase is designed to
cover unanticipated costs or if: (a) during the 1992-93 school year, the school
district's cost per pupil was below the statewide average cost per pupil; (b) using the
most current data available, the board determines that the school district's cost per
pupil is below the statewide average cost per pupil; and (c) using the most recent data
available, the board determines that the school district's mill rate is below the
statewide average mill rate.
The board may approve a proposed increase in whole or in part if the board
determines that the proposed revenue limit increase is necessary for the school board
to meet educational goals and expectations required by statute.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB535, s. 1 1Section 1. 15.375 (3) of the statutes is created to read:
AB535,2,52 15.375 (3) Revenue cap review board. There is created a revenue cap review
3board that is attached to the department of public instruction under s. 15.03 and that
4consists of the state superintendent of public instruction, the secretaries of
5administration and revenue, and the co-chairs of the joint committee on finance.
AB535, s. 2 6Section 2. 121.91 (2m) (e) (intro.) of the statutes is amended to read:
AB535,2,97 121.91 (2m) (e) (intro.) Except as provided in subs. (3) and (4) and s. 121.93,
8no school district may increase its revenues for the 1999-2000 school year or for any
9school year thereafter to an amount that exceeds the amount calculated as follows:
AB535, s. 3 10Section 3. 121.93 of the statutes is created to read:
AB535,2,12 11121.93 Revenue cap review board. (1) In this section, "review board"
12means the revenue cap review board.
AB535,2,14 13(2) A school board may adopt a resolution to apply to the review board for a
14revenue limit increase under this section if either of the following are true:
AB535,2,1815 (a) The school board submitted a resolution to the electors of the school district
16under s. 121.91 (3) for excess revenue to cover unanticipated costs, including costs
17for building maintenance, utilities, and pupil safety, as determined by the review
18board by rule, and the resolution for excess revenue was not approved by the electors.
AB535,2,2119 (b) The school board submitted a resolution to the electors of the school district
20under s. 121.91 (3) for excess revenue that was not approved by the electors and all
21of the following are true:
AB535,3,2
11. During the 1992-93 school year, the school district's cost per pupil was below
2the statewide average cost per pupil.
AB535,3,43 2. Using the most current data available, the board determines that the school
4district's cost per pupil is below the statewide average cost per pupil.
AB535,3,65 3. Using the most current data available, the board determines that the school
6district's mill rate is below the statewide average mill rate.
AB535,3,15 7(3) A school board that seeks a revenue limit increase under sub. (2) shall
8submit to the review board a statement of why the proposed increase is needed and
9a copy of the resolution adopted under s. 121.91 (3) (a) that was not approved by the
10electors. The school board may submit additional, material information, as
11determined by the review board by rule. The review board may approve a request
12in whole or in part if the review board determines that the proposed revenue limit
13increase is necessary for the school board to meet the education goals and
14expectations under s. 118.01. The review board shall render its decision within 30
15days of receiving the information submitted under this subsection.
AB535,3,17 16(4) The review board shall promulgate rules to implement and administer this
17section.
AB535, s. 4 18Section 4. Nonstatutory provisions.
AB535,3,2219 (1) The revenue cap review board shall submit proposed rules required under
20section 121.93 (4) of the statutes, as created by this act, to the legislative council staff
21under section 227.15 (1) of the statutes no later than the first day of the 7th month
22beginning after the effective date of this subsection.
AB535, s. 5 23Section 5. Initial applicability.
AB535,3,2524 (1) This act first applies to school districts that held a referendum for excess
25revenue on the effective date of this subsection.
AB535, s. 6
1Section 6. Effective dates. This act takes effect on the day after publication,
2except as follows:
AB535,4,43 (1) The treatment of sections 121.91 (2m) (e) (intro.) and 121.93 of the statutes
4takes effect on the 1st day of the 13th month beginning after publication.
AB535,4,55 (End)
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