AB304, s. 34 18Section 34. 121.78 (2) (br) of the statutes is created to read:
AB304,26,2519 121.78 (2) (br) 121.78 (2) (br) The school board of a school district from which
20territory was detached to create a school district under s. 117.105 and the school
21board of the school district created under s. 117.105 shall permit a pupil who resides
22in the territory that was detached and has gained 12th grade status in the school
23district from which the territory was detached to continue to attend school in the
24school district from which the territory was detached. The school board of the school
25district created by the reorganization shall pay tuition for the pupil.
AB304, s. 35
1Section 35. 121.84 (1) (b) of the statutes is amended to read:
AB304,27,72 121.84 (1) (b) Upon request of a pupil's parent or guardian, a school board of
3a district operating high school grades shall permit a pupil who has gained 12th
4grade status in a high school under its jurisdiction and is a resident of the school
5district at the time of gaining such status to complete 12th grade at the high school
6without payment of tuition, even though the pupil is no longer a resident of the school
7district. This paragraph does not apply to a pupil to whom s. 121.78 (2) (br) applies.
AB304, s. 36 8Section 36. 121.90 (2) of the statutes is renumbered 121.90 (2) (intro.) and
9amended to read:
AB304,27,1210 121.90 (2) (intro.) "State aid" means aid under ss. 121.08, 121.09, 121.10 and
11121.105 and subch. VI, as calculated for the current school year on October 15 under
12s. 121.15 (4), except that "state aid" excludes any all of the following:
AB304,27,15 13(a) Any additional aid that a school district receives as a result of ss. 121.07 (6)
14(e) 1. and (7) (e) 1. and 121.105 (3) for school district consolidations that are effective
15on or after July 1, 1995, as determined by the department.
AB304, s. 37 16Section 37. 121.90 (2) (b) of the statutes is created to read:
AB304,27,1917 121.90 (2) (b) Any additional aid that a school district receives as a result of s.
18121.07 (6) (e) 2. and (7) (e) 2. for school district reorganizations under s. 117.105, as
19determined by the department.
AB304, s. 38 20Section 38. 121.905 (3) (a) of the statutes is renumbered 121.905 (3) (a) 1. and
21amended to read:
AB304,28,422 121.905 (3) (a) 1. Calculate Except as provided under subd. 2., calculate the
23sum of the amount of aid received under ss. 121.08, 121.10 and 121.105 and subch.
24VI in the previous school year and property taxes levied for the previous school year,
25excluding funds described under s. 121.91 (4) (c), and the costs of the county

1handicapped children's education board program, as defined in s. 121.135 (2) (a) 2.,
2for pupils who were school district residents and solely enrolled in a special education
3program provided by a county handicapped children's education board in the
4previous school year.
AB304, s. 39 5Section 39. 121.905 (3) (a) 2. of the statutes is created to read:
AB304,28,86 121.905 (3) (a) 2. For a school district created under s. 117.105, for the school
7year beginning with the effective date of the reorganization, perform the following
8calculations:
AB304,28,109 a. Calculate the sum under subd. 1. for each of the school districts from which
10territory was detached to create the new school district.
AB304,28,1211 b. For each of those school districts, divide the result in subd. 2. a. by the
12number of pupils enrolled in that school district in the previous school year.
AB304,28,1513 c. For each of those school districts, multiply the result in subd. 2. b. by the
14number of pupils enrolled in that school district in the previous school year who
15resided in territory that was detached to create the new school district.
AB304,28,1616 d. Calculate the sum of the amounts determined under subd. 2. c.
AB304, s. 40 17Section 40. 121.905 (3) (b) of the statutes is renumbered 121.905 (3) (b) 1. and
18amended to read:
AB304,28,2319 121.905 (3) (b) 1. Divide Except as provided under subd. 2., divide the result
20in par. (a) 1. by the sum of the average of the number of pupils in the 3 previous school
21years and the number of pupils who were school district residents and solely enrolled
22in a special education program provided by a county handicapped children's
23education board program in the previous school year.
AB304, s. 41 24Section 41. 121.905 (3) (b) 2. of the statutes is created to read:
AB304,29,10
1121.905 (3) (b) 2. For a school district created under s. 117.105, for the school
2year beginning with the effective date of the reorganization, divide the result in par.
3(a) 2. by the number of pupils who in the previous school year were enrolled in a
4school district from which territory was detached to create the new school district
5and who resided in the detached territory; for the school year beginning on the first
6July 1 following the effective date of the reorganization, divide the result in par. (a)
72. by the number of pupils in the previous school year; and for the school year
8beginning on the 2nd July 1 following the effective date of the reorganization, divide
9the result in par. (a) 2. by the average of the number of pupils in the 2 previous school
10years.
AB304, s. 42 11Section 42. 121.905 (4) of the statutes is amended to read:
AB304,29,1512 121.905 (4) A school district that is exempt from the revenue limits under this
13section
sub. (2) may not increase its base revenue per member to an amount that is
14greater than its revenue ceiling unless that school district follows the procedures
15prescribed in s. 121.91 (3).
AB304, s. 43 16Section 43. 121.91 (2m) (e) of the statutes is created to read:
AB304,29,2017 121.91 (2m) (e) 1. Notwithstanding pars. (c) and (d), if a school district is
18created under s. 117.105, its revenue limit under this section for the school year
19beginning with the effective date of the reorganization shall be determined as follows
20except as provided under subs. (3) and (4):
AB304,29,2321 a. Divide the result under s. 121.905 (3) (a) 2. by the total number of pupils who
22in the previous school year were enrolled in a school district from which territory was
23detached to create the new school district and who resided in the detached territory.
AB304,29,2424 b. Add $206 to the result under subd. 1. a.
AB304,30,5
1c. Multiply the result under subd. 1. b. by the number of pupils who in the
2previous school year were enrolled in a school district from which territory was
3detached to create the new school district and who resided in the detached territory,
4or by the number of pupils enrolled in the new school district in the current school
5year, whichever is greater.
AB304,30,86 2. If a school district is created under s. 117.105, the following adjustments to
7the calculations under pars. (c) and (d) apply for the 2 school years beginning on the
8July 1 following the effective date of the reorganization:
AB304,30,159 a. For the school year beginning on the first July 1 following the effective date
10of the reorganization the number of pupils in the previous school year shall be used
11under pars. (c) 1. and (d) 1. instead of the average of the number of pupils in the 3
12previous school years, and for the school year beginning on the 2nd July 1 following
13the effective date of the reorganization the average of the number of pupils in the 2
14previous school years shall be used under pars. (c) 1. and (d) 1. instead of the average
15of the number of pupils in the 3 previous school years.
AB304,30,1916 b. For the school year beginning on the first July 1 following the effective date
17of the reorganization the average of the number of pupils in the current and the
18previous school years shall be used under pars. (c) 4. and (d) 4. instead of the average
19of the number of pupils in the current and the 2 preceding school years.
AB304, s. 44 20Section 44. 121.91 (4) (c) 3. of the statutes is created to read:
AB304,31,221 121.91 (4) (c) 3. Funds needed for the payment of any general obligation debt
22service, including debt service on debt issued or reissued to fund or refund
23outstanding municipal obligations, interest on outstanding municipal obligations or
24the payment of related issuance costs or redemption premiums, authorized by a
25resolution of the school board and secured by the full faith and credit of the school

1district if the issuance of the debt was not subject to a referendum as a result of s.
267.05 (6a) (bg) or (7) (j) or 67.12 (12) (e) 2r. or (h).
AB304, s. 45 3Section 45. 121.91 (4) (f) of the statutes is created to read:
AB304,31,74 121.91 (4) (f) The limit otherwise applicable to a school district from which
5territory is detached to create a school district under s. 117.105 is increased for the
6school year beginning with the effective date of the reorganization under s. 117.105
7by an amount equal to 10% of the school district's state aid.
AB304,31,88 (End)
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