AB400-engrossed, s. 35 9Section 35. 121.90 (2) (b) of the statutes is created to read:
AB400-engrossed,20,1210 121.90 (2) (b) Any additional aid that a school district receives as a result of s.
11121.07 (6) (e) 2. and (7) (e) 2. for school district reorganizations under s. 117.105, as
12determined by the department.
AB400-engrossed, s. 36 13Section 36. 121.905 (3) (a) of the statutes, as created by 1995 Wisconsin Act
1427
, is renumbered 121.905 (3) (a) 1. and amended to read:
AB400-engrossed,20,2215 121.905 (3) (a) 1. Calculate Except as provided under subd. 2., calculate the
16sum of the amount of aid received under ss. 121.08, 121.10 and 121.105 and subch.
17VI in the previous school year and property taxes levied for the previous school year,
18excluding funds described under s. 121.91 (4) (c), and the costs of the county
19handicapped children's education board program, as defined in s. 121.135 (2) (a) 2.,
20for pupils who were school district residents and solely enrolled in a special education
21program provided by a county handicapped children's education board in the
22previous school year.
AB400-engrossed, s. 37 23Section 37. 121.905 (3) (a) 2. of the statutes is created to read:
AB400-engrossed,21,3
1121.905 (3) (a) 2. For a school district created under s. 117.105, for the school
2year beginning with the effective date of the reorganization, perform the following
3calculations:
AB400-engrossed,21,54 a. Calculate the sum under subd. 1. for each of the school districts from which
5territory was detached to create the new school district.
AB400-engrossed,21,76 b. For each of those school districts, divide the result in subd. 2. a. by the
7number of pupils enrolled in that school district in the previous school year.
AB400-engrossed,21,108 c. For each of those school districts, multiply the result in subd. 2. b. by the
9number of pupils enrolled in that school district in the previous school year who
10resided in territory that was detached to create the new school district.
AB400-engrossed,21,1111 d. Calculate the sum of the amounts determined under subd. 2. c.
AB400-engrossed, s. 38 12Section 38. 121.905 (3) (b) of the statutes, as created by 1995 Wisconsin Act
1327
, is renumbered 121.905 (3) (b) 1. and amended to read:
AB400-engrossed,21,1814 121.905 (3) (b) 1. Divide Except as provided under subd. 2., divide the result
15in par. (a) 1. by the sum of the average of the number of pupils in the 3 previous school
16years and the number of pupils who were school district residents and solely enrolled
17in a special education program provided by a county handicapped children's
18education board program in the previous school year.
AB400-engrossed, s. 39 19Section 39. 121.905 (3) (b) 2. of the statutes is created to read:
AB400-engrossed,22,420 121.905 (3) (b) 2. For a school district created under s. 117.105, for the school
21year beginning with the effective date of the reorganization, divide the result in par.
22(a) 2. by the number of pupils who in the previous school year were enrolled in a
23school district from which territory was detached to create the new school district
24and who resided in the detached territory; for the school year beginning on the first
25July 1 following the effective date of the reorganization, divide the result in par. (a)

12. by the number of pupils in the previous school year; and for the school year
2beginning on the 2nd July 1 following the effective date of the reorganization, divide
3the result in par. (a) 2. by the average of the number of pupils in the 2 previous school
4years.
AB400-engrossed, s. 40 5Section 40. 121.905 (4) of the statutes, as created by 1995 Wisconsin Act 27,
6is amended to read:
AB400-engrossed,22,107 121.905 (4) A school district that is exempt from the revenue limits under this
8section
sub. (2) may not increase its base revenue per member to an amount that is
9greater than its revenue ceiling unless that school district follows the procedures
10prescribed in s. 121.91 (3).
AB400-engrossed, s. 41 11Section 41. 121.91 (2m) (e) of the statutes is created to read:
AB400-engrossed,22,1512 121.91 (2m) (e) 1. Notwithstanding pars. (c) and (d), if a school district is
13created under s. 117.105, its revenue limit under this section for the school year
14beginning with the effective date of the reorganization shall be determined as follows
15except as provided under subs. (3) and (4):
AB400-engrossed,22,1816 a. Divide the result under s. 121.905 (3) (a) 2. by the total number of pupils who
17in the previous school year were enrolled in a school district from which territory was
18detached to create the new school district and who resided in the detached territory.
AB400-engrossed,22,1919 b. Add $206 to the result under subd. 1. a.
AB400-engrossed,22,2420 c. Multiply the result under subd. 1. b. by the number of pupils who in the
21previous school year were enrolled in a school district from which territory was
22detached to create the new school district and who resided in the detached territory,
23or by the number of pupils enrolled in the new school district in the current school
24year, whichever is greater.
AB400-engrossed,23,3
12. If a school district is created under s. 117.105, the following adjustments to
2the calculations under pars. (c) and (d) apply for the 2 school years beginning on the
3July 1 following the effective date of the reorganization:
AB400-engrossed,23,104 a. For the school year beginning on the first July 1 following the effective date
5of the reorganization the number of pupils in the previous school year shall be used
6under pars. (c) 1. and (d) 1. instead of the average of the number of pupils in the 3
7previous school years, and for the school year beginning on the 2nd July 1 following
8the effective date of the reorganization the average of the number of pupils in the 2
9previous school years shall be used under pars. (c) 1. and (d) 1. instead of the average
10of the number of pupils in the 3 previous school years.
AB400-engrossed,23,1411 b. For the school year beginning on the first July 1 following the effective date
12of the reorganization the average of the number of pupils in the current and the
13previous school years shall be used under pars. (c) 4. and (d) 4. instead of the average
14of the number of pupils in the current and the 2 preceding school years.
AB400-engrossed, s. 42 15Section 42. 121.91 (4) (c) 3. of the statutes is created to read:
AB400-engrossed,23,2216 121.91 (4) (c) 3. Funds needed for the payment of any general obligation debt
17service, including debt service on debt issued or reissued to fund or refund
18outstanding municipal obligations, interest on outstanding municipal obligations or
19the payment of related issuance costs or redemption premiums, authorized by a
20resolution of the school board and secured by the full faith and credit of the school
21district if the issuance of the debt was not subject to a referendum as a result of s.
2267.05 (6a) (bg) or (7) (j) or 67.12 (12) (e) 2r. or (h).
AB400-engrossed, s. 43 23Section 43. 121.91 (4) (f) of the statutes is created to read:
AB400-engrossed,24,224 121.91 (4) (f) The limit otherwise applicable to a school district from which
25territory is detached to create a school district under s. 117.105 is increased for the

1school year beginning with the effective date of the reorganization under s. 117.105
2by an amount equal to 10% of the school district's state aid.
AB400-engrossed, s. 44 3Section 44. Effective date.
AB400-engrossed,24,5 4(1) This act takes effect on January 1, 1996, or on the day after publication,
5whichever is later.
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