2019 - 2020 LEGISLATURE
September 23, 2019 - Introduced by Senator Cowles, cosponsored by
Representative Steineke. Referred to Committee on Education.
1An Act relating to: the revenue limit ceiling for school districts.
Analysis by the Legislative Reference Bureau
Under current law, the formula for determining a school district's revenue limit
does not apply to a school district with per pupil revenue that is less than the revenue
ceiling. Instead, the school district is allowed to increase its per pupil revenue up to
the revenue ceiling.
Under current law, the per pupil revenue ceiling is $9,700 in the 2019-20 school
year and $10,000 in each school year thereafter. However, under current law, the
general per pupil revenue ceiling amount does not apply to a school district in which,
in any of the three preceding school years, a referendum question to exceed the
district's revenue limit for operating costs was rejected. For such a school district,
the per pupil revenue ceiling amount is the per pupil revenue ceiling amount that
applied in the school year in which the operating referendum was rejected (revenue
This bill creates an exception to the revenue ceiling freeze. Under the bill, the
revenue ceiling freeze does not apply to an operating referendum that was rejected
at an election held in the 2018-19 school year if (a) the operating referendum was
for the costs of operating and maintaining a new school building and (b) at the same
election, the voters rejected a referendum to incur debt for the purpose of
constructing the new school building.
For further information see the 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:
Section 121.905 (1) (b) 2. does not apply to a referendum on a resolution 3
adopted by a school board under s. 121.91 (3) (a) that was held during the 2018-19 4
school year if all of the following apply:
The resolution adopted by the school board under s. 121.91 (3) (a) was for 6
the recurring costs of operating and maintaining a new school building.
At the same election at which the resolution under par. (a
) was rejected, a 8
majority of those voting rejected a resolution adopted by the school board to issue 9
general obligation bonds for the costs of constructing the new school building 10
referenced in the resolution under par. (a