AB177: Bill Text

LRB-2588/3

PG:skg:kaf

1995 - 1996 LEGISLATURE

1995 Assembly BILL 177

March 2, 1995 - Introduced by Representatives Lehman, Wood, Coleman, Ziegelbauer, Jensen, Hanson, Musser, Vrakas, Ryba, Olsen, Ainsworth, Goetsch, R. Young, Hahn, Otte, Brandemuehl, Seratti, Owens, Kreibich, La Fave, Silbaugh, Reynolds, Handrick, Gunderson, F. Lasee and Plombon, cosponsored by Senators Darling and Moen. Referred to Committee on Ways and Means.

AB177,1,3 An Act to create 121.91 (4) (d) of the statutes; relating to: increasing a school district's revenue limit if the school district does not increase its revenues by the maximum amount allowed under the limit.

Analysis by the Legislative Reference Bureau

Current law limits the increase in the total amount of revenue that a school district may receive from general school aids and property taxes in the 1993-94 to 1997-98 school years. In the 1993-94 school year, the maximum allowable increase per pupil was $190 or the rate of inflation, whichever is greater. Beginning in the 1994-95 school year, the $190 per pupil amount is adjusted each year by the rate of inflation. Current law does not require a school district to increase its revenue to the maximum amount allowed; however, the actual amount of revenue received by a school district in a school year is the school district's base for calculating its allowable revenues in the subsequent school year. A school district may not carry forward any unused revenue authority from a prior school year.

This bill provides that if a school district's revenues in any school year are less than the maximum amount allowed in that school year, the school district's total revenue limit in the 2 succeeding school years is increased by the difference. The school district chooses how much of that difference is used in each of those 2 school years. The effect of the bill is that the increase in the base for determining the school district's revenue limit is permanent.

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:

AB177, s. 1 Section 1. 121.91 (4) (d) of the statutes is created to read:

AB177,2,11 121.91 (4) (d) If a school district's revenue in the preceding school year was less than the limit under sub. (2m) in the preceding school year, the limit applicable to the school district's revenue in the current school year under sub. (2m) is increased by an amount chosen by the school district between zero and the difference between the amount of its revenue in the preceding school year and the amount of the limit in the preceding school year under sub. (2m), and the limit applicable to the school district in the succeeding school year is increased by an amount equal to the result obtained by subtracting the amount chosen by the school district for the school year after the limit was not reached from the difference between the amount of the school district's revenue in the school year the limit was not reached and the amount of the school district's limit in the school year the limit was not reached.

AB177, s. 2 Section 2. Initial applicability.

AB177,2,14 (1)  This act first applies to the calculation of a school district's revenue limit in the 1996-97 school year.

AB177,2,15 (End)