121.87 School district report.
SUBCHAPTER VII
REVENUE LIMIT
121.92 Penalty for exceeding revenue ceiling or limit.
Ch. 121 Cross-reference
Cross-reference: See definitions in s.
115.001.
DEFINITIONS AND GENERAL PROVISIONS
121.004
121.004
Definitions. In this chapter, unless the context clearly requires otherwise:
121.004(1)
(1) Average daily membership. "Average daily membership" is the sum of all pupils enrolled in all schools of the school district for each day of the school term, divided by the number of days school is actually taught. If it contains a fraction, the quotient shall be expressed as the nearest whole number.
121.004(2)
(2) Equalized valuation. The "equalized valuation" of a school district is the full value of the taxable property of the territory in the school district as certified for the prior year under
s. 121.06 (2), excluding value adjustments made under
s. 70.57 (1) resulting from appeals made under
s. 70.995. The "equalized valuation" of any taxable property in a tax incremental district shall not exceed its equalized value determined for the purpose of obtaining the tax incremental base of that district under
s. 66.1105. The "equalized valuation" of a school district shall be reduced by the amount of an environmental remediation value increment on a parcel of property that is certified under
s. 66.1106 during the period of certification.
121.004(4)
(4) Gross cost. The "gross cost" of a fund means the sum of all nonduplicative expenditures from and other financing uses of that fund.
121.004(5)
(5) Membership. "Membership" for any school district is the sum of pupils enrolled as reported under
s. 121.05 and the summer average daily membership equivalent for classes approved under
s. 121.14.
121.004(6)
(6) Net cost. The "net cost" of a fund means the gross cost of that fund minus all nonduplicative revenues and other financing sources of that fund except property taxes, general aid, and aid received under
s. 79.095 (4). In this subsection, "nonduplicative revenues" includes federal financial assistance under
20 USC 236 to
245, to the extent permitted under federal law and regulations.
121.004(7)(a)(a) "Pupils enrolled" is the total number of pupils, as expressed by official enrollments, in all schools of the school district, except as provided in
pars. (b) to
(f). If such total contains a fraction, it shall be expressed as the nearest whole number. The same method shall be used in computing the number of pupils enrolled for resident pupils, nonresident pupils or both.
121.004(7)(b)
(b) A first grade pupil may be counted only if the pupil attains the age permitted under
s. 120.12 (25) or required under
s. 118.14 for first grade admission.
121.004(7)(c)1.1. A pupil enrolled in kindergarten may be counted only if the pupil attains the age permitted under
s. 120.12 (25) or required under
s. 118.14 for kindergarten admission. A kindergarten pupil shall be counted as one-half pupil except that:
121.004(7)(c)1.a.
a. A pupil enrolled in a 5-year-old kindergarten program requiring full-day attendance for 5 days a week for an entire school year shall be counted as one pupil.
121.004(7)(c)1.b.
b. A pupil enrolled in a 5-year-old kindergarten program requiring full-day attendance for less than 5 days a week for an entire school year shall be counted as the result obtained by multiplying the number of hours in each day in which the pupil is enrolled by the total number of days for which the pupil is enrolled, and dividing the result by the product of the number of hours of attendance per day required of first grade pupils in the school district multiplied by 180.
121.004(7)(c)2.
2. In
subd. 1. a. and
b., "full-day" means the length of the school day for pupils in the first grade of the school district operating the 5-year-old kindergarten program.
121.004(7)(cm)
(cm) A pupil enrolled in a 4-year-old kindergarten program that provides the required number of hours of direct pupil instruction under
s. 121.02 (1) (f) 2. shall be counted as 0.6 pupil if the program annually provides at least 87.5 additional hours of outreach activities.
121.004(7)(d)
(d) A pupil enrolled in a preschool program under
subch. V of ch. 115 who is 3 years of age or older shall be counted as one-half pupil.
121.004(7)(e)
(e) A pupil attending public school under
s. 118.145 (4) shall be counted as the result obtained by dividing the number of hours of direct pupil instruction scheduled for the pupil at the public school during the school year by the number of hours of direct pupil instruction that the school district scheduled for a pupil in the same grade during the school year.
121.004(7)(f)
(f) A pupil who transfers from one school district to another under
s. 121.85 (3) (a) shall be counted by the school district in which the pupil resides as 0.75 pupil or, if appropriate, as a number equal to the result obtained by multiplying 0.75 by the appropriate fraction under
par. (c),
(cm) or
(d).
121.004(8)
(8) Summer average daily membership equivalent. "Summer average daily membership equivalent" is the total number of minutes in which pupils are enrolled in academic summer classes or laboratory periods, as defined by the state superintendent under
s. 121.14, divided by 48,600.
121.004(9)
(9) Teacher-pupil ratio. "Teacher-pupil ratio" is the quotient of the number of pupils enrolled divided by the number of teachers employed.
121.004(10)
(10) Teachers employed. "Teacher" means a person holding a license or certificate under
s. 115.28 (7), but does not include any person under
s. 115.29 (3). In computing the number of teachers employed, professional workers who devote less than full time to their professional duties shall be counted in proportion to the time devoted to such duties. Teachers who devote full time to children with disabilities shall not be counted.
121.006
121.006
State aid withheld. 121.006(1)(a)(a) The state superintendent may withhold state aid from any school district in which the scope and character of the work are not maintained in such manner as to meet the state superintendent's approval.
121.006(1)(b)
(b) No state aid may be paid in any year under this chapter to a school district which fails to meet the requirements under
sub. (2).
121.006(2)
(2) Unless the state superintendent is satisfied that the failure to meet the requirements of
pars. (a) and
(b) was occasioned by some extraordinary cause not arising from intention or neglect on the part of the responsible officers, every school district shall:
121.006(2)(a)
(a) Hold school for at least 180 days each year, less any days during which the state superintendent determines that school is not held or educational standards are not maintained as the result of a strike by school district employees, the days to be computed in accordance with
s. 115.01 (10).
121.006(5)
(5) In the event of a school district labor dispute,
s. 121.23 shall apply.
121.007
121.007
Use of state aid; exemption from execution. All moneys paid to a school district under
s. 20.255 (2) (ac),
(bc),
(cg), and
(cr) shall be used by the school district solely for the purposes for which paid. Such moneys are exempt from execution, attachment, garnishment, or other process in favor of creditors, except as to claims for salaries or wages of teachers and other school employees and as to claims for school materials, supplies, fuel, and current repairs.
GENERAL AID
121.01
121.01
Purpose. It is declared to be the policy of this state that education is a state function and that some relief should be afforded from the local general property tax as a source of public school revenue where such tax is excessive, and that other sources of revenue should contribute a larger percentage of the total funds needed. It is further declared that in order to provide reasonable equality of educational opportunity for all the children of this state, the state must guarantee that a basic educational opportunity be available to each pupil, but that the state should be obligated to contribute to the educational program only if the school district provides a program which meets state standards. It is the purpose of the state aid formula set forth in this subchapter to cause the state to assume a greater proportion of the costs of public education and to relieve the general property of some of its tax burden.
121.01 Annotation
The school finance system under ch. 121 is constitutional under both art. I, sec. 1 and art. X, sec. 3. Students have a fundamental right to an equal opportunity for a sound basic education. Uniform revenue-raising capacity among districts is not required. Vincent v. Voight, 2000 WI 93,
236 Wis. 2d 588,
614 N.W.2d 388.
121.01 Annotation
A "uniform" education: reform of local property tax school finance systems through state constitutions. 62 MLR 565.
121.02
121.02
School district standards. 121.02(1)(a)1.1. Ensure that every teacher, supervisor, administrator and professional staff member holds a certificate, license or permit to teach issued by the department before entering on duties for such position.
121.02(1)(a)2.
2. Ensure that all instructional staff of charter schools located in the school district hold a license or permit to teach issued by the department. The state superintendent shall promulgate rules defining "instructional staff" for purposes of this subdivision.
121.02(1)(b)
(b) Annually, establish with school board employees a professional staff development plan designed to meet the needs of individuals or curriculum areas in each school.
121.02(1)(c)
(c) Provide remedial reading services for a pupil in grades kindergarten to 4 if any of the following occurs:
121.02(1)(c)1.
1. The pupil fails to meet the reading objectives specified in the reading curriculum plan developed by the school board under
par. (k).
121.02(1)(c)2.
2. The pupil fails to score above the state minimum performance standard on the reading test under
par. (r) and:
121.02(1)(c)2.a.
a. A teacher in the school district and the pupil's parent or guardian agree that the pupil's test performance accurately reflects the pupil's reading ability; or
121.02(1)(c)2.b.
b. A teacher in the school district determines, based on other objective evidence of the pupil's reading comprehension, that the pupil's test performance accurately reflects the pupil's reading ability.
121.02(1)(d)
(d) Operate a 5-year-old kindergarten program, except in union high school districts.
121.02(1)(f)1.1. Schedule at least 180 school days annually, less any days during which the state superintendent determines that school is not held or educational standards are not maintained as the result of a strike by school district employees.
121.02(1)(f)2.
2. Annually, schedule at least 437 hours of direct pupil instruction in kindergarten, at least 1,050 hours of direct pupil instruction in grades 1 to 6 and at least 1,137 hours of direct pupil instruction in grades 7 to 12. Scheduled hours under this subdivision include recess and time for pupils to transfer between classes but do not include the lunch period. A school board operating a 4-year-old kindergarten program may use up to 87.5 of the scheduled hours for outreach activities.
121.02(1)(h)
(h) Provide adequate instructional materials, texts and library services which reflect the cultural diversity and pluralistic nature of American society.
121.02(1)(i)
(i) Provide safe and healthful facilities. The facilities shall comply with
ss. 254.11 to
254.178 and any rule promulgated under those sections.
121.02(1)(j)
(j) Ensure that instruction in elementary and high schools in health, physical education, art and music is provided by qualified teachers.
121.02(1)(k)1.1. By September 1, 1988, develop a written, sequential curriculum plan in at least 3 of the following subject areas: reading, language arts, mathematics, social studies, science, health, computer literacy, environmental education, vocational education, physical education, art and music. The plan shall specify objectives, course content and resources and shall include a program evaluation method.
121.02(1)(k)2.
2. By September 1, 1989, develop a written, sequential curriculum plan in at least 3 additional subject areas specified in
subd. 1.
121.02(1)(k)3.
3. By September 1, 1990, develop a written, sequential curriculum plan in all of the remaining subject areas specified in
subd. 1.
121.02(1)(L)1.1. In the elementary grades, provide regular instruction in reading, language arts, social studies, mathematics, science, health, physical education, art and music.
121.02(1)(L)2.
2. In grades 5 to 8, provide regular instruction in language arts, social studies, mathematics, science, health, physical education, art and music. The school board shall also provide pupils with an introduction to career exploration and planning.
121.02(1)(L)3.
3. In grades 9 to 12, provide access to an educational program that enables pupils each year to study English, social studies, mathematics, science, vocational education, foreign language, physical education, art and music. In this subdivision, "access" means an opportunity to study through school district course offerings, independent study, cooperative educational service agencies or cooperative arrangements between school boards and postsecondary educational institutions.
121.02(1)(L)4.
4. Beginning September 1, 1991, as part of the social studies curriculum, include instruction in the history, culture and tribal sovereignty of the federally recognized American Indian tribes and bands located in this state at least twice in the elementary grades and at least once in the high school grades.
121.02(1)(L)5.
5. Provide regular instruction in foreign language in grades 7 and 8 beginning in the 1996-97 school year.
121.02(1)(m)
(m) Provide access to an education for employment program approved by the state superintendent. Beginning in the 1997-98 school year, the program shall incorporate applied curricula; guidance and counseling services under
par. (e); technical preparation under
s. 118.34; college preparation; youth apprenticeship under
s. 106.13 or other job training and work experience; and instruction in skills relating to employment. The state superintendent shall assist school boards in complying with this paragraph.
121.02 Cross-reference
Cross Reference: See also ch.
PI 26, Wis. adm. code.
121.02(1)(q)
(q) Evaluate, in writing, the performance of all certified school personnel at the end of their first year and at least every 3rd year thereafter.
121.02(1)(r)
(r) Except as provided in
s. 118.40 (2r) (d) 2., annually administer a standardized reading test developed by the department to all pupils enrolled in the school district in grade 3, including pupils enrolled in charter schools located in the school district.
