SB1104,23,63 121.07 (8) Guaranteed valuation. (intro.) A school district's primary,
4secondary and tertiary guaranteed valuations are determined by multiplying the
5amounts in sub. (7) by the sum of the school district's membership. and an amount
6calculated as follows:
SB1104,38 7Section 38 . 121.07 (8) (a) of the statutes is created to read:
SB1104,23,108 121.07 (8) (a) Determine the number of pupils residing in the school district
9who satisfy the income eligibility criteria for a free or reduced-price lunch under 42
10USC 1758
(b) (1).
SB1104,39 11Section 39 . 121.07 (8) (b) of the statutes is created to read:
SB1104,23,1212 121.07 (8) (b) Multiply the number of pupils under par. (a) by 0.2.
SB1104,40 13Section 40 . 121.10 of the statutes is created to read:
SB1104,23,15 14121.10 Hold harmless aid. (1) In this section, “state aid" means the sum of
15the following:
SB1104,23,1716 (a) The payments made to a school district under ss. 121.08 and 121.105 and
17subch. VI.
SB1104,23,1918 (b) The payments that would be made to a school district under s. 121.136 if s.
19121.136 were still applicable.
SB1104,23,2120 (c) The amount that would be received by a school district under s. 79.10 (4) and
21(5m) if s. 79.10 (4) and (5m) were still applicable.
SB1104,24,2 22(2) (a) Except as provided in par. (b), in the 2022-23 school year, if a school
23district would receive less in equalization aid under s. 121.08 in the current school
24year before any adjustment is made under s. 121.15 (4) (b) than it would have

1received in state aid in the current school year, the department shall pay to the school
2district the amount equal to the difference.
SB1104,24,83 (b) If a school district from which territory was detached to create a new school
4district under s. 117.105 would receive in equalization aid under s. 121.08 in the
5school year beginning on the first July 1 following the effective date of the
6reorganization less than the amount determined as follows, the department shall
7pay to the school district the difference between the former amount and the amount
8determined as follows:
SB1104,24,109 1. Divide the school district's membership in the preceding school year by the
10school district's membership in the 2nd preceding school year.
SB1104,24,1311 2. Multiply the amount of state aid that would have been received by the school
12district in the preceding school year, as adjusted under s. 121.15 (4) (b) in the current
13school year, by the quotient under subd. 1.
SB1104,24,19 14(3) In the school year in which a school district consolidation takes effect under
15s. 117.08 or 117.09 and in each of the subsequent 4 school years, if the consolidated
16school district's equalization aid is less than the aggregate state aid to which the
17consolidating school districts would have been eligible in the school year prior to the
18school year in which the consolidation takes effect, the department shall pay the
19difference to the consolidated school district.
SB1104,24,21 20(4) Additional aid under this section shall be paid from the appropriation under
21s. 20.255 (2) (ag). No aid may be paid under this section after the 2022-23 school year.
SB1104,41 22Section 41 . 121.105 (1) of the statutes is amended to read:
SB1104,24,2523 121.105 (1) In Except as provided in sub. (5), in this section “state aid" means
24the sum of the payments provided to a school district under this section and ss.
25121.08, 121.85 and 121.86.
SB1104,42
1Section 42. 121.105 (2) (am) 1. of the statutes is amended to read:
SB1104,25,72 121.105 (2) (am) 1. Except as provided in subd. 2., if a school district would
3receive less in state aid in the current school year before any adjustment is made
4under s. 121.15 (4) (b) than an amount equal to 85 90 percent of the amount of state
5aid that it received in the previous school year, as adjusted under s. 121.15 (4) (b) in
6the current school year, its state aid for the current school year shall be increased to
7an amount equal to 85 90 percent of the state aid received in the previous school year.
SB1104,43 8Section 43 . 121.105 (2) (am) 2. (intro.) of the statutes is amended to read:
SB1104,25,159 121.105 (2) (am) 2. (intro.) If a school district from which territory was detached
10to create a new school district under s. 117.105 would receive in state aid in the school
11year beginning on the first July 1 following the effective date of the reorganization
12less than 85 90 percent of the amount determined as follows, its state aid in the school
13year beginning on the first July 1 following the effective date of the reorganization
14shall be increased to an amount equal to 85 90 percent of the amount determined as
15follows:
SB1104,44 16Section 44 . 121.105 (5) of the statutes is created to read:
SB1104,25,1817 121.105 (5) (a) In this subsection, “state aid” means the sum of the payments
18provided to a school district under this section and s. 121.08.
SB1104,25,2319 (b) If, after making the adjustments under subs. (2), (3), and (4), a school
20district would receive less in state aid in the current school year before any
21adjustment is made under s. 121.15 (4) (b) than an amount equal to $3,000 multiplied
22by the school district's membership, the school district's state aid shall be increased
23to an amount equal to $3,000 multiplied by the school district's membership.
SB1104,45 24Section 45 . 121.136 (3) of the statutes is created to read:
SB1104,25,2525 121.136 (3) No aid may be paid under this section after June 30, 2022.
SB1104,46
1Section 46. 121.15 (3m) of the statutes is created to read:
SB1104,26,22 121.15 (3m) (a) In this subsection:
SB1104,26,53 1. “Partial school revenues" means the sum of state school aids, property taxes
4levied for school districts, and aid paid to school districts under s. 79.095 (4), less all
5of the following:
SB1104,26,86 a. The amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a
7school board's increasing the services that it provides by adding responsibility for
8providing a service transferred to it from another school board.
SB1104,26,99 b. The amount of any revenue limit increase under s. 121.91 (4) (a) 3.
SB1104,26,1010 c. The amount of any revenue limit increase under s. 121.91 (4) (h).
SB1104,26,1111 d. The amount of any property taxes levied for the purpose of s. 120.13 (19).
SB1104,26,1412 e. An amount equal to the amount estimated to be paid under s. 119.23 (4) and
13(4m) multiplied by the sum of the applicable percentages specified in s. 121.08 (4) (b)
141. and 2.
SB1104,26,1615 f. The amount by which the property tax levy for debt service on debt that has
16been approved by a referendum exceeds $490,000,000.
SB1104,26,2417 2. “State school aids" means the amounts appropriated under s. 20.255 (1) (b)
18and (2), other than s. 20.255 (2) (aw), (az), (bb), (dg), (fm), (fp), (fq), (fr), (fs), (fu), (fv),
19(k), and (m), the amount appropriated under s. 20.505 (4) (es), and the amount, as
20determined by the secretary of administration, of the appropriation under s. 20.505
21(4) (s) allocated for payments to telecommunications providers under contracts with
22school districts and cooperative educational service agencies under s. 16.971 (13), for
23grants to school district consortia under s. 16.997 (7), and to make educational
24technology teacher training grants under s. 16.996.
SB1104,27,5
1(b) By May 15, 2023, and annually by May 15 thereafter, the department, the
2department of administration, and the legislative fiscal bureau shall jointly certify
3to the joint committee on finance an estimate of the amount necessary to appropriate
4under s. 20.255 (2) (ac) in the following school year to ensure that state school aids
5equal two-thirds of partial school revenues.
SB1104,27,86 (c) By June 30, 2022, and biennially by June 30 thereafter, the joint committee
7on finance shall determine the amount appropriated under s. 20.255 (2) (ac) in the
8following school year.
SB1104,47 9Section 47 . 121.90 (2) (am) 1. of the statutes is amended to read:
SB1104,27,1210 121.90 (2) (am) 1. Aid under ss. 121.08, 121.09, 121.10, 121.105, and 121.136
11and subch. VI, as calculated for the current school year on October 15 under s. 121.15
12(4) and including adjustments made under s. 121.15 (4).
SB1104,48 13Section 48 . 121.905 (1) (a) of the statutes is renumbered 121.905 (1) and
14amended to read:
SB1104,27,1915 121.905 (1) Except as provided in par. (b), in In this section, “revenue ceiling"
16means $9,100 in the 2017-18 school year, $9,400 in the 2018-19 school year, $9,500
17$9,700 in the 2019-20 school year, $9,600 and $10,000 in the 2020-21 school year,
18$9,700 in the 2021-22 school year, and $9,800 in the 2022-23 school year
and in any
19subsequent each school year thereafter.
SB1104,49 20Section 49 . 121.905 (1) (b) of the statutes is repealed.
SB1104,50 21Section 50. 121.905 (3) (c) 6. of the statutes is amended to read:
SB1104,27,2422 121.905 (3) (c) 6. For the limit for each of the 2015-16 to 2018-19 school years,
23and for the 2021-22 and 2022-23 school year, and for any school year thereafter
24years, make no adjustment to the result under par. (b).
SB1104,51 25Section 51 . 121.905 (3) (c) 9. of the statutes is created to read:
SB1104,28,2
1121.905 (3) (c) 9. For the limit for the 2023-24 school year and any school year
2thereafter, add the result under s. 121.91 (2m) (L) 2. to the result under par. (b).
SB1104,52 3Section 52 . 121.91 (2m) (i) (intro.) of the statutes is amended to read:
SB1104,28,74 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
5district may increase its revenues for the 2015-16, 2016-17, 2017-18, 2018-19, and
62021-22
school year or for any school year thereafter years to an amount that exceeds
7the amount calculated as follows:
SB1104,53 8Section 53 . 121.91 (2m) (k) of the statutes is created to read:
SB1104,28,119 121.91 (2m) (k) Except as provided in subs. (3), (4), and (8), no school district
10may increase its revenues for the 2022-23 school year to an amount that exceeds the
11amount calculated as follows:
SB1104,28,1512 1. Divide the sum of the amount of state aid received in the previous school year
13and property taxes levied for the previous school year, excluding property taxes
14levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
15(c), by the average of the number of pupils enrolled in the 3 previous school years.
SB1104,28,1616 2. Add $204 to the result under subd. 1.
SB1104,28,1817 3. Multiply the result under subd. 2. by the average of the number of pupils
18enrolled in the current school year and the 2 preceding school years.
SB1104,54 19Section 54 . 121.91 (2m) (L) of the statutes is created to read:
SB1104,28,2220 121.91 (2m) (L) Except as provided in subs. (3), (4), and (8), no school district
21may increase its revenues for the 2023-24 school year or for any school year
22thereafter to an amount that exceeds the amount calculated as follows:
SB1104,29,223 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.
SB1104,29,53 2. Multiply the amount of the revenue increase per pupil allowed under this
4subsection for the previous school year by the sum of 1.0 plus the allowable rate of
5increase under s. 73.0305 expressed as a decimal.
SB1104,29,66 3. Add the result under subd. 1. to the result under subd. 2.
SB1104,29,87 4. Multiply the result under subd. 3. by the average of the number of pupils
8enrolled in the current and the 2 preceding school years.
SB1104,55 9Section 55 . 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
SB1104,29,1310 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (i) to (j) (k) and (L), if a school
11district is created under s. 117.105, its revenue limit under this section for the school
12year beginning with the effective date of the reorganization shall be determined as
13follows except as provided under subs. (3) and (4):
SB1104,56 14Section 56. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
SB1104,30,215 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
16per pupil allowed under this subsection for the previous school year multiplied by the
17sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
18to the result under subd. 1. a., except that in calculating the limit for the 2013-14
19school year and the 2014-15 school year, add $75 to the result under subd. 1. a.,
in
20calculating the limit for the 2019-20 school year, add $175 to the result under subd.
211. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
22under subd. 1. a. In the 2015-16 to 2018-19 school years, in calculating the limit for
23the 2021-22 school year, and any school year thereafter, make no adjustment to the
24result under subd. 1. a., in calculating the limit for the 2022-23 school year, add $204
25to the result under subd. 1. a., and in calculating the limit for the 2023-24 school year

1and any school year thereafter, add the amount calculated under par. (L) 3. for that
2school year to the result under subd. 1. a.
SB1104,57 3Section 57 . 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
SB1104,30,74 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
5following adjustments to the calculations under pars. (i) to (j) (k) and (L) apply for
6the 2 school years beginning on the July 1 following the effective date of the
7reorganization:
SB1104,58 8Section 58 . 121.91 (2m) (r) 2. a. of the statutes is amended to read:
SB1104,30,169 121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following
10the effective date of the reorganization the number of pupils in the previous school
11year shall be used under pars. (i) 1., (im) 1. and (j) 1. (k) 1. and (L) 1. instead of the
12average of the number of pupils in the 3 previous school years, and for the school year
13beginning on the 2nd July 1 following the effective date of the reorganization the
14average of the number of pupils in the 2 previous school years shall be used under
15pars. (i) 1., (im) 1. and (j) 1. (k) 1. and (L) 1. instead of the average of the number of
16pupils in the 3 previous school years.
SB1104,59 17Section 59 . 121.91 (2m) (r) 2. b. of the statutes is amended to read:
SB1104,30,2218 121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following
19the effective date of the reorganization the average of the number of pupils in the
20current and the previous school years shall be used under pars. (i) 2. and (j) 3. (k) 3.
21and (L) 4.
instead of the average of the number of pupils in the current and the 2
22preceding school years.
SB1104,60 23Section 60 . 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
SB1104,31,324 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (i) to (j) (k) and (L), if territory
25is detached from a school district to create a new school district under s. 117.105, the

1revenue limit under this section of the school district from which territory is detached
2for the school year beginning with the effective date of the reorganization shall be
3determined as follows except as provided in subs. (3) and (4):
SB1104,61 4Section 61. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
SB1104,31,165 121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
6per pupil allowed under this subsection for the previous school year multiplied by the
7sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
8to the result under subd. 1. a., except that in calculating the limit for the 2013-14
9school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
10calculating the limit for the 2019-20 school year, add $175 to the result under subd.
111. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
12under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
13and any school year thereafter, make no adjustment to the result under subd. 1. a.

14the 2022-23 school year, add $204 to the result under subd. 1. a., and in calculating
15the limit for the 2023-24 school year and any school year thereafter, add the amount
16calculated under par. (L) 3. for that school year to the result under subd. 1. a.
SB1104,62 17Section 62 . 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
SB1104,31,2218 121.91 (2m) (s) 2. (intro.) If territory is detached from a school district to create
19a new school district under s. 117.105, the following adjustments to the calculations
20under pars. (i) to (j) (k) and (L) apply to the school district from which territory is
21detached for the 2 school years beginning on the July 1 following the effective date
22of the reorganization:
SB1104,63 23Section 63 . 121.91 (2m) (s) 2. a. of the statutes is amended to read:
SB1104,32,624 121.91 (2m) (s) 2. a. For the school year beginning on the first July 1 following
25the effective date of the reorganization, the number of pupils in the previous school

1year shall be used under pars. (i) 1., (im) 1., and (j) 1. (k) 1. and (L) 1. instead of the
2average of the number of pupils in the 3 previous school years; and for the school year
3beginning on the 2nd July 1 following the effective date of the reorganization, the
4average of the number of pupils in the 2 previous school years shall be used under
5pars. (i) 1., (im) 1., and (j) 1. (k) 1. and (L) 1. instead of the average of the number of
6pupils in the 3 previous school years.
SB1104,64 7Section 64 . 121.91 (2m) (s) 2. b. of the statutes is amended to read:
SB1104,32,128 121.91 (2m) (s) 2. b. For the school year beginning on the first July 1 following
9the effective date of the reorganization the average of the number of pupils in the
10current and the previous school year shall be used under pars. (i) 2. and (j) 3. (k) 3.
11and (L) 4.
instead of the average of the number of pupils in the current and the 2
12preceding school years.
SB1104,65 13Section 65 . 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
SB1104,32,2214 121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
15s. 117.08 or 117.09, in the 2019-20 school year, the consolidated school district's
16revenue limit shall be determined as provided under par. (im), in the 2020-21 school
17year, the consolidated school district's revenue limit shall be determined as provided
18under par. (j), in the 2021-22 school year, the consolidated school district's revenue
19limit shall be determined as provided under par. (i), in the 2022-23 school year, the
20consolidated school district's revenue limit shall be determined as provided under
21par. (k),
and in each school year thereafter, the consolidated school district's revenue
22limit shall be determined as provided under par. (i) (L), except as follows:
SB1104,66 23Section 66 . 121.91 (4) (om) of the statutes is created to read:
SB1104,33,1324 121.91 (4) (om) 1. Beginning in the 2022-23 school year, if a school board adopts
25a resolution to do so, the limit otherwise applicable to a school district under sub.

1(2m) in any school year is increased by the amount spent by the school district in that
2school year on a project, including the payment of debt service on a bond or note
3issued or a state trust fund loan obtained to finance the project, to remediate lead
4contamination in drinking water in the school district. In this paragraph, the
5amount spent by the school district includes costs incurred by the school district to
6test for the presence of lead in drinking water, to provide safe drinking water to
7affected school buildings during remediation, and, if necessary, to replace lead pipe
8water service lines to school buildings in the school district. The term of a bond or
9note issued or state trust fund loan obtained to finance the project under this
10subdivision may not exceed 20 years. If a school board issues a bond or note or obtains
11a state trust fund loan to finance a project described in this subdivision, a resolution
12adopted by a school board under this subdivision is valid for each school year in which
13the school board pays debt service on the bond, note, or state trust fund loan.
SB1104,33,1614 2. Any additional revenue received by a school district under this paragraph
15shall not be included in the base for determining the school district's limit under sub.
16(2m) for the following school year.
SB1104,67 17Section 67. 165.25 (4) (ar) of the statutes is amended to read:
SB1104,33,2418 165.25 (4) (ar) The department of justice shall furnish all legal services
19required by the department of agriculture, trade and consumer protection relating
20to the enforcement of ss. 91.68, 93.73, 100.171, 100.173, 100.174, 100.175, 100.177,
21100.18, 100.182, 100.195, 100.20, 100.205, 100.207, 100.209, 100.2091, 100.2092,
22100.21, 100.28, 100.37, 100.42, 100.50, 100.51, 100.55, and 846.45 and chs. 126, 136,
23344, 704, 707, and 779, together with any other services as are necessarily connected
24to the legal services.
SB1104,68 25Section 68. 182.0172 of the statutes is created to read:
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