AB482,8,1311 a. The amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a
12school board's increasing the services that it provides by adding responsibility for
13providing a service transferred to it from another school board.
AB482,8,1414 b. The amount of any revenue limit increase under s. 121.91 (4) (a) 3.
AB482,8,1515 c. The amount of any revenue limit increase under s. 121.91 (4) (h).
AB482,8,1616 d. The amount of any property taxes levied for the purpose of s. 120.13 (19).
AB482,8,1917 e. An amount equal to the amount estimated to be paid under s. 119.23 (4) and
18(4m) multiplied by the sum of the applicable percentages specified in s. 121.08 (4) (b)
191. and 2.
AB482,8,2120 f. The amount by which the property tax levy for debt service on debt that has
21been approved by a referendum exceeds $490,000,000.
AB482,9,222 2. "State school aids" means those aids appropriated under s. 20.255 (1) (b) and
23(2), other than s. 20.255 (2) (az), (fm), (fp), (fr), (fs), (fu), (fv), (k), and (m), and under
24s. 20.285 (1) (r) and (rc), and those aids appropriated under s. 20.505 (4) (es) and (s)

1that are used to provide grants or educational telecommunications access to school
2districts under s. 16.995 or 16.997 (7).
AB482,9,73 (b) By May 15, 2016, and annually by May 15 thereafter, the department, the
4department of administration, and the legislative fiscal bureau shall jointly certify
5to the joint committee on finance an estimate of the amount necessary to appropriate
6under s. 20.255 (2) (ac) in the following school year to ensure that state school aids
7equal the following portion of partial school revenues:
AB482,9,88 1. For the 2016-17 school year, 64.5 percent.
AB482,9,99 2. For the 2017-18 school year, 65.2 percent.
AB482,9,1010 3. For the 2018-19 school year, 65.9 percent.
AB482,9,1111 4. For the 2019-20 school year and each school year thereafter, two-thirds.
AB482,9,1412 (c) By June 30, 2016, and biennially by June 30 thereafter, the joint committee
13on finance shall determine the amount appropriated under s. 20.255 (2) (ac) in the
14following school year.
AB482,19 15Section 19. 121.15 (3m) (a) 2. of the statutes, as created by 2015 Wisconsin Act
16.... (this act), is amended to read:
AB482,9,2117 121.15 (3m) (a) 2. "State school aids" means those aids appropriated under s.
1820.255 (1) (b) and (2), other than s. 20.255 (2) (az), (fm), (fp), (fr), (fs), (fu), (fv), (k),
19and (m), and under s. 20.285 (1) (r) and (rc), and those aids appropriated under s.
2020.505 (4) (es) and (s) that are used to provide grants or educational
21telecommunications access to school districts under s. 16.995 or 16.997 (7).
AB482,20 22Section 20. 121.90 (2) (am) 1. of the statutes is amended to read:
AB482,9,2523 121.90 (2) (am) 1. Aid under ss. 121.08, 121.09, 121.10, 121.105, and 121.136
24and subch. VI, as calculated for the current school year on October 15 under s. 121.15
25(4) and including adjustments made under s. 121.15 (4).
AB482,21
1Section 21. 121.905 (1) of the statutes is amended to read:
AB482,10,52 121.905 (1) In this section, "revenue ceiling" means $9,000 in the 2011-12
3school year and in the 2012-13 school year and, $9,100 in the 2013-14, 2014-15, and
42015-16
school year years, $9,300 in the 2016-17 school year, and $9,600 in any
5subsequent school year.
AB482,22 6Section 22. 121.905 (3) (c) 6. of the statutes is amended to read:
AB482,10,87 121.905 (3) (c) 6. For the limit for the 2015-16 school year or any school year
8thereafter
, make no adjustment to the result under par. (b).
AB482,23 9Section 23. 121.905 (3) (c) 7. of the statutes is created to read:
AB482,10,1110 121.905 (3) (c) 7. For the limit for the 2016-17 school year, add $275 to the
11result under par. (b)
AB482,24 12Section 24. 121.905 (3) (c) 8. of the statutes is created to read:
AB482,10,1413 121.905 (3) (c) 8. For the limit for the 2017-18 school year and any school year
14thereafter, add the result under s. 121.91 (2m) (j) 2. to the result under par. (b).
AB482,25 15Section 25. 121.91 (2m) (i) (intro.) of the statutes is amended to read:
AB482,10,1816 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
17district may increase its revenues for the 2015-16 school year or for any school year
18thereafter
to an amount that exceeds the amount calculated as follows:
AB482,26 19Section 26. 121.91 (2m) (im) of the statutes is created to read:
AB482,10,2220 121.91 (2m) (im) Except as provided in subs. (3), (4), and (8), no school district
21may increase its revenues for the 2016-17 school year to an amount that exceeds the
22amount calculated as follows:
AB482,11,223 1. Divide the sum of the amount of state aid received in the previous school year
24and property taxes levied for the previous school year, excluding property taxes

1levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
2(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB482,11,33 2. Add $275 to the result under subd. 1.
AB482,11,54 3. Multiply the result under subd. 2. by the average of the number of pupils
5enrolled in the current school year and the 2 preceding school years.
AB482,27 6Section 27. 121.91 (2m) (j) of the statutes is created to read:
AB482,11,97 121.91 (2m) (j) Except as provided in subs. (3), (4), and (8), no school district
8may increase its revenues for the 2017-18 school year or for any school year
9thereafter to an amount that exceeds the amount calculated as follows:
AB482,11,1310 1. Divide the sum of the amount of state aid received in the previous school year
11and property taxes levied for the previous school year, excluding property taxes
12levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
13(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB482,11,1614 2. Multiply the amount of the revenue increase per pupil allowed under this
15subsection for the previous school year by the sum of 1.0 plus the allowable rate of
16increase under s. 73.0305 expressed as a decimal.
AB482,11,1717 3. Add the result under subd. 1. to the result under subd. 2.
AB482,11,1918 4. Multiply the result under subd. 3. by the average of the number of pupils
19enrolled in the current and the 2 preceding school years.
AB482,28 20Section 28. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB482,11,2421 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) to (i) (j), if a school district
22is created under s. 117.105, its revenue limit under this section for the school year
23beginning with the effective date of the reorganization shall be determined as follows
24except as provided under subs. (3) and (4):
AB482,29 25Section 29. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
AB482,12,11
1121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
2per pupil allowed under this subsection for the previous school year multiplied by the
3sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
4to the result under subd. 1. a., except that in calculating the limit for the 2013-14
5school year and the 2014-15 school year, add $75 to the result under subd. 1. a., and
6in calculating the limit for the 2015-16 school year and any school year thereafter,
7make no adjustment to the result under subd. 1. a., in calculating the limit for the
82016-17 school year, add $275 to the result under subd. 1. a., and in calculating the
9limit for the 2017-18 school year and any school year thereafter, add the amount
10calculated under s. 121.91 (2m) (j) 3. for that school year to the result under subd.
111. a.
AB482,30 12Section 30. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
AB482,12,1713 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (e) to (i) (j), if territory is
14detached from a school district to create a new school district under s. 117.105, the
15revenue limit under this section of the school district from which territory is detached
16for the school year beginning with the effective date of the reorganization shall be
17determined as follows except as provided in subs. (3) and (4):
AB482,31 18Section 31. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
AB482,13,419 121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
20per pupil allowed under this subsection for the previous school year multiplied by the
21sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
22to the result under subd. 1. a., except that in calculating the limit for the 2013-14
23school year and the 2014-15 school year, add $75 to the result under subd. 1. a., and
24in calculating the limit for the 2015-16 school year and any school year thereafter,
25make no adjustment to the result under subd. 1. a., in calculating the limit for the

12016-17 school year, add $275 to the result under subd. 1. a., and in calculating the
2limit for the 2017-18 school year and any school year thereafter, add the amount
3calculated under s. 121.91 (2m) (j) 3. for that school year to the result under subd.
41. a.
AB482,32 5Section 32. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
AB482,13,146 121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
7s. 117.08 or 117.09, except as follows, in the 2013-14 school year and the 2014-15
8school year, the consolidated school district's revenue limit shall be determined as
9provided under par. (hm), and in the 2015-16 school year and in each school year
10thereafter
, the consolidated school district's revenue limit shall be determined as
11provided under par. (i), in the 2016-17 school year, the consolidated school district's
12revenue limit shall be determined as provided under par. (im), and in the 2017-18
13school year and in each school year thereafter, the consolidated school district's
14revenue limit shall be determined as provided under par. (j)
:
AB482,33 15Section 33. Nonstatutory provisions.
AB482,13,2016 (1) Secondary guarantee. Notwithstanding section 121.07 (7) (b) of the
17statutes, for the purpose of setting the secondary guaranteed valuation per member
18in the 2016-17 school year, the department of public instruction shall treat the
19appropriation under section 20.255 (2) (ac) of the statutes as if an additional
20$897,400,000 were appropriated in the 2016-17 fiscal year.
AB482,34 21Section 34. Fiscal changes.
AB482,14,222 (1) High poverty aid. In the schedule under section 20.005 (3) of the statutes
23for the appropriation to the department of public instruction under section 20.255
24(2) (bb) of the statutes, as affected by the acts of 2015, the dollar amount is decreased

1by $16,830,000 for the 2nd fiscal year of the fiscal biennium in which this subsection
2takes effect to decrease funding for the purposes for which the appropriation is made.
AB482,35 3Section 35 . Initial applicability.
AB482,14,74 (1) State aid. The treatment of sections 20.255 (2) (ac), 121.004 (7) (a) and (g),
5121.07 (6) (d), and 121.105 (2) (am) 1. and 2. (intro.) and (5) of the statutes first
6applies to the distribution of school aid in, and the calculation of revenue limits for,
7the 2016-17 school year.
AB482,14,108 (2) Delayed payment. The treatment of section 121.15 (1m) (a) (intro.) and 3.
9of the statutes first applies to the payment made under section 121.15 (1m) (a) of the
10statutes on the 4th Monday in July 2017.
AB482,36 11Section 36. Effective dates. This act takes effect on the day after publication,
12except as follows:
AB482,14,1413 (1) Per pupil aid. The treatment of sections 20.255 (2) (aq) and 115.437 of the
14statutes takes effect on July 1, 2016.
AB482,14,1615 (2) Payment of state aid; definition of state school aids. The amendment of
16section 121.15 (3m) (a) 2. of the statutes takes effect on July 1, 2017.
AB482,14,1717 (End)
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