Analysis by the Legislative Reference Bureau
School district revenue limits
Current law generally limits the total amount of revenue per pupil that a school
district may receive from general school aids and property taxes in a school year to
the amount of revenue allowed per pupil in the previous school year plus a per pupil
adjustment, if any, as provided by law. Until 2425, current law provides a $325 per
pupil adjustment in each school year. Under the bill, beginning in the 2024-25 school
year, the per pupil adjustment is the per pupil increase for the previous school year
as adjusted for any increase in the consumer price index.
Reimbursement for special education costs
The bill also changes the rate at which the state reimburses school boards,
operators of independent charter schools, cooperative educational service agencies
(CESAs), and county children with disabilities education boards (CCDEBs) for costs
incurred to provide special education and related services to children with
disabilities and for school age parents programs (eligible costs). Under current law,
the state reimburses the full cost of special education for children in hospitals and
convalescent homes for orthopedically disabled children. After those costs are paid,
the state reimburses remaining eligible costs from the amount remaining in the
appropriation account at a rate that distributes the full amount appropriated. The
Legislative Fiscal Bureau estimates that, in the 2023-24 school year, the
reimbursement rate will be 33.3 percent.
The bill changes the appropriation to a sum sufficient and provides that,
beginning in the 2023-24 school year, after full payment of hospital and convalescent
home costs, the remaining costs are reimbursed at 90 percent of eligible costs.
Currently, the Department of Public Instruction provides 1) special education
aid to school districts, independent charter schools, CESAs, and CCDEBs; 2) aid to
school districts, CESAs, and CCDEBs for providing physical or mental health
treatment services to private school and tribal school pupils; and 3) aid for school age
parents programs to school districts only.
Teacher preparatory program grant program
Finally, the bill creates a grant program administered by the Higher
Educational Aids Board under which HEAB awards grants to students enrolled in
the teacher preparatory program of an institution of higher education. Grant
moneys may be used to pay 1) the student's tuition and fees and 2) any expense
incurred in connection with obtaining a license to teach issued by the Department
of Public Instruction, including any examination or licensing fee. However, the grant
amount for the payment of tuition and fees is limited to the amount of tuition and
segregated fees charged to a resident undergraduate student at the University of
Wisconsin-Madison for an equivalent program. HEAB also may not award a grant
to a student unless the student enters into a written agreement to work in this state
as a teacher in an elementary or secondary school for at least four years after
receiving a bachelor's degree.
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:
AB1144,1
1Section 1
. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
2the following amounts for the purposes indicated:
-
See PDF for table AB1144,2
1Section 2
. 20.235 (1) (cd) of the statutes is created to read:
AB1144,3,32
20.235
(1) (cd)
Grants for students enrolled in teacher education programs. The
3amounts in the schedule for grants under s. 39.52 (2).
AB1144,3
4Section
3. 20.255 (2) (b) of the statutes is amended to read:
AB1144,3,95
20.255
(2) (b)
Aids for special education and school age parents programs. The
6amounts in the schedule A sum sufficient for the payment of
the full cost of special
7education for children in hospitals and convalescent homes under s. 115.88 (4) and
8for the payment of aids for special education and school age parents programs
under
9ss. 115.88, 115.93 and 118.255 as provided under s. 115.882.
AB1144,4
10Section 4
. 39.52 of the statutes is created to read:
AB1144,3,12
1139.52 Grants for students enrolled in teacher education programs. (1) 12In this section:
AB1144,3,1513
(a) “Institution of higher education” means an institution of higher education,
14as defined in s. 39.53 (1), that offers a teacher preparatory program approved under
15s. 115.28 (7) (a).
AB1144,3,1616
(b) “Tribal school” has the meaning given in s. 115.001 (15m).
AB1144,3,19
17(2) (a) Subject to par. (b) and sub. (3), from the appropriation under s. 20.235
18(1) (cd), the board may award grants to students enrolled in the teacher preparatory
19program of an institution of higher education to pay for any of the following:
AB1144,4,1
11. Tuition and fees charged by the institution of higher education.
AB1144,4,32
2. Any expense incurred in connection with obtaining a license to teach issued
3by the department of public instruction, including any examination or licensing fee.
AB1144,4,74
(b) The amount of a grant awarded under par. (a) for the payment of tuition and
5fees may not exceed the amount of academic fees plus segregated fees charged to a
6resident undergraduate student at the University of Wisconsin-Madison enrolled in
7an equivalent program for an equivalent term.
AB1144,4,11
8(3) The board may not award a grant under sub. (2) (a) to a student unless the
9student enters into a written agreement in which the student commits to working
10in this state as a teacher in a public or private elementary or secondary school or
11tribal school for at least 4 years after the student receives a bachelor's degree.
AB1144,5
12Section
5. 115.882 of the statutes is amended to read:
AB1144,4,19
13115.882 Payment of state aid; reimbursement rate. Funds appropriated
14under s. 20.255 (2) (b) shall be used first for the purpose of s. 115.88 (4). Costs In the
152023-24 school year and in each school year thereafter, costs eligible for
16reimbursement from the appropriation under s. 20.255 (2) (b) under ss. 115.88 (1m)
17to (3), (6)
, and (8), 115.93, and 118.255 (4) shall be reimbursed at
a rate set to
18distribute the full amount appropriated for reimbursement for the costs, not to
19exceed 100 percent 90 percent of eligible costs.
AB1144,6
20Section
6. 121.905 (3) (c) 6. of the statutes is amended to read:
AB1144,4,2321
121.905
(3) (c) 6. For the limit for each of the 2015-16 to 2018-19 school years,
22for the 2021-22 school year, and
for any the 2022-23 school year
thereafter, make
23no adjustment to the result under par. (b).
AB1144,5,2
1121.905
(3) (c) 9. For the limit for 2023-
2425 24 school year, add $325 to the
2result under par. (b).
AB1144,8
3Section
8. 121.905 (3) (c) 10. of the statutes is created to read:
AB1144,5,54
121.905
(3) (c) 10. For the limit for the 2024-25 school year and any school year
5thereafter, add the result under s. 121.91 (2m) (k) 2. to the result under par. (b).
AB1144,9
6Section
9. 121.91 (2m) (i) (intro.) of the statutes is amended to read:
AB1144,5,107
121.91
(2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
8district may increase its revenues for
any of the 2015-16
to 2023-24 school
year or
9for any school year thereafter years to an amount that exceeds the amount calculated
10as follows:
AB1144,5,1613
121.91
(2m) (j) (intro.) Notwithstanding par. (i) and except as provided in subs.
14(3), (4), and (8), a school district cannot increase its revenues for the 2020-21 school
15year
-year 2425 and the 2023-24 school year to an amount that exceeds the amount
16calculated as follows:
AB1144,5,1919
121.91
(2m) (j) 2m. In 2023-
2425
24 school year, add $146.
AB1144,12
20Section 12
. 121.91 (2m) (k) of the statutes is created to read:
AB1144,5,2321
121.91
(2m) (k) Except as provided in subs. (3), (4), and (8), no school district
22may increase its revenues for the 2024-25 school year or for any school year
23thereafter to an amount that exceeds the amount calculated as follows:
AB1144,6,224
1. Divide the sum of the amount of state aid received in the previous school year
25and 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.
AB1144,6,53
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.
AB1144,6,66
3. Add the result under subd. 1. to the result under subd. 2.
AB1144,6,87
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.
AB1144,13
9Section
13. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB1144,6,1310
121.91
(2m) (r) 1. (intro.) Notwithstanding
pars. (i) to (j) par. (k), 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):
AB1144,7,216
121.91
(2m) (r) 1. b. Add an amount equal to the amount of revenue increase
17per pupil allowed under this subsection for the previous school year multiplied by the
18sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
19to the result under subd. 1. a.
, except that in calculating the limit for the 2013-14
20school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
21calculating the limit for the 2019-20 school year, add $175 to the result under subd.
221. a., in calculating the limit for the 2020-21 school year, add $179 to the result under
23subd. 1. a., and in calculating the limit for the 2023-24 school year and the 2024-25
24school year, add $325 to the result under subd. 1. a. In the 2015-16 to 2018-19 school
1years, the 2021-22 school year, the 2022-23 school year, the 2025-26 school year, and
2any school year thereafter, make no adjustment to the result under subd. 1. a.
AB1144,15
3Section 15
. 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
AB1144,7,74
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) par. (k) apply for the
62 school years beginning on the July 1 following the effective date of the
7reorganization:
AB1144,16
8Section 16
. 121.91 (2m) (r) 2. a. of the statutes is amended to read:
AB1144,7,169
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) par. (k) 1. instead of the average
12of 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) par. (k) 1. instead of the average of the number of pupils in
16the 3 previous school years.
AB1144,17
17Section 17
. 121.91 (2m) (r) 2. b. of the statutes is amended to read:
AB1144,7,2218
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. par.
21(k) 4. instead of the average of the number of pupils in the current and the 2 preceding
22school years.
AB1144,18
23Section 18
. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
AB1144,8,324
121.91
(2m) (s) 1. (intro.) Notwithstanding
pars. (i) to (j) par. (k), 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):
AB1144,8,166
121.91
(2m) (s) 1. b. Add an amount equal to the amount of revenue increase
7per pupil allowed under this subsection for the previous school year multiplied by the
8sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
9to the result under subd. 1. a.
, except that in calculating the limit for the 2013-14
10school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
11calculating the limit for the 2019-20 school year, add $175 to the result under subd.
121. a., in calculating the limit for the 2020-21 school year, add $179 to the result under
13subd. 1. a., and in calculating the limit for the 2023-24 school year and the 2024-25
14school year, add $325 to the result under subd. 1. a. In the 2015-16 to 2018-19 school
15years, the 2021-22 school year, the 2022-23 school year, the 2025-26 school year, and
16any school year thereafter, make no adjustment to the result under subd. 1. a.
AB1144,20
17Section 20
. 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
AB1144,8,2218
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) par. (k) 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:
AB1144,21
23Section
21. 121.91 (2m) (s) 2. a. of the statutes is amended to read:
AB1144,9,624
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) par. (k) 1. instead of the average
2of 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) par. (k) 1. instead of the average of the number of pupils
6in the 3 previous school years.
AB1144,22
7Section
22. 121.91 (2m) (s) 2. b. of the statutes is amended to read:
AB1144,9,128
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. par. (k)
114. instead of the average of the number of pupils in the current and the 2 preceding
12school years.
AB1144,9,2115
121.91
(2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
16s. 117.08 or 117.09,
in the 2019-20 school year, the consolidated school district's
17revenue limit shall be determined as provided under par. (im), in the 2020-21 school
18year
, 2023-year 2425, the consolidated school district's revenue limit shall be
19determined as provided under
par. (j), and in each school year thereafter, the
20consolidated school district's revenue limit shall be determined as provided under 21par.
(i) (k), except as follows: