AB272,18,2322 115.75 (4) The department may not make any payments under this section
23after June 30, 2004.
AB272, s. 46 24Section 46. 115.88 (10) of the statutes is created to read:
AB272,19,2
1115.88 (10) Termination of state aid. The department may not make any
2payments under this section after June 30, 2004.
AB272, s. 47 3Section 47. 115.93 of the statutes is amended to read:
AB272,19,13 4115.93 State aid. If upon receipt of the reports under s. 115.92 (2) the state
5superintendent is satisfied that the school age parents program has been maintained
6during the preceding school year in accordance with the rules under s. 115.92 (3), the
7state superintendent shall certify to the department of administration in favor of
8each school district maintaining the program a sum equal to the amount expended
9by the school district during the preceding school year for salaries of teachers and
10instructional aides, special transportation and other expenses approved by the state
11superintendent as costs eligible for reimbursement from the appropriation under s.
1220.255 (2) (b). The department may not make any payments under this section after
13June 30, 2004.
AB272, s. 48 14Section 48. 115.995 (3) of the statutes is created to read:
AB272,19,1615 115.995 (3) The department may not make any payments under this section
16after June 30, 2004.
AB272, s. 49 17Section 49. 116.08 (6) of the statutes is created to read:
AB272,19,1918 116.08 (6) The department may not make any payments under this section
19after June 30, 2004.
AB272, s. 50 20Section 50. 118.153 (8) of the statutes is created to read:
AB272,19,2221 118.153 (8) The department may not make any payments under this section
22after June 30, 2004.
AB272, s. 51 23Section 51. 118.255 (4) of the statutes is amended to read:
AB272,20,924 118.255 (4) If the state superintendent is satisfied that the health treatment
25services program has been maintained during the preceding school year in

1accordance with law, the state superintendent shall certify to the department of
2administration in favor of each school board, cooperative educational service agency
3and county children with disabilities education board maintaining such health
4treatment services, an amount equal to the amount expended for items listed in s.
5115.88 (1m) by the school board, cooperative educational service agency and county
6children with disabilities education board during the preceding year for these health
7treatment services as costs eligible for reimbursement from the appropriation under
8s. 20.255 (2) (b). The department may not make any payments under this subsection
9after June 30, 2004.
AB272, s. 52 10Section 52. 118.40 (2r) (e) 1. of the statutes is amended to read:
AB272,20,1911 118.40 (2r) (e) 1. From the appropriation under s. 20.255 (2) (fm), the
12department shall pay to the operator of the charter school an amount equal to the
13sum of the amount paid per pupil under this subdivision in the previous school year
14and the amount of revenue increase per pupil that would be allowed under subch. VII
15of ch. 121 in the current school year if subch. VII of ch. 121 were still applicable,
16multiplied by the number of pupils attending the charter school. The department
17shall pay 25% of the total amount in September, 25% in December, 25% in February,
18and 25% in June. The department shall send the check to the operator of the charter
19school.
AB272, s. 53 20Section 53. 118.43 (9) of the statutes is created to read:
AB272,20,2221 118.43 (9) Termination of state aid. The department may not make any
22payments under this section after June 30, 2004.
AB272, s. 54 23Section 54. 118.51 (16) (b) of the statutes is amended to read:
AB272,21,224 118.51 (16) (b) 1. If the number determined in par. (a) 1. is greater than the
25number determined in par. (a) 2. for a school district, the department shall increase

1that school district's state aid payment under s. 121.08 121.085 by an amount equal
2to the difference multiplied by the amount determined under par. (a) 3.
AB272,21,123 2. If the number determined in par. (a) 1. is less than the number determined
4in par. (a) 2. for a school district, the department shall decrease that school district's
5state aid payment under s. 121.08 121.085 by an amount equal to the difference
6multiplied by the amount determined under par. (a) 3. If the state aid payment under
7s. 121.08 121.085 is insufficient to cover the reduction, the department shall decrease
8other state aid payments made by the department to the school district by the
9remaining amount. If the state aid payment under s. 121.08 121.085 and other state
10aid payments made by the department to the school district are insufficient to cover
11the reduction, the department shall use the moneys appropriated under s. 20.255 (2)
12(cg) to pay the balance to school districts under subd. 1.
AB272, s. 55 13Section 55. 118.51 (16) (d) of the statutes is amended to read:
AB272,21,1614 118.51 (16) (d) The department shall ensure that the aid adjustment under par.
15(b) does not affect the amount determined to be received by a school district as state
16aid under s. 121.08 121.085 for any other purpose.
AB272, s. 56 17Section 56. 119.23 (4) (b) 2. of the statutes is amended to read:
AB272,21,2118 119.23 (4) (b) 2. The sum of the amount paid per pupil under this subsection
19in the previous school year and the amount of revenue increase per pupil that would
20be
allowed under subch. VII of ch. 121 in the current school year if subch. VII of ch.
21121 were still applicable
.
AB272, s. 57 22Section 57. 119.82 (5) of the statutes is amended to read:
AB272,21,2423 119.82 (5) The board shall use aid received under s. 121.08 121.085 to continue
24funding for children participating in a program under this section.
AB272, s. 58 25Section 58. 120.145 of the statutes is created to read:
AB272,22,3
1120.145 School tax levy. (1) Notwithstanding ss. 119.46, 120.10 (6) to (8),
2(10m), and (11), and 120.12 (3), beginning in 2004, a school board may not levy a tax
3at a rate that exceeds 3 mills except as follows:
AB272,22,64 (a) The levy rate may exceed 3 mills for the purpose of paying the principal and
5interest on debt outstanding on the effective date of this paragraph .... [revisor
6inserts date].
AB272,22,97 (b) The levy rate may exceed 3 mills if the department approves a higher levy
8rate for the school district. The department may approve a higher levy rate only for
9emergencies, as defined by the department by rule.
AB272,22,11 10(2) The school board may not use revenue from the tax levy to fund employee
11salaries or benefits.
AB272, s. 59 12Section 59. 121.08 (1) (intro.) of the statutes is amended to read:
AB272,22,1413 121.08 (1) (intro.) The In the 2002-03 school year and the 2003-04 school year,
14the
state shall pay to the school district the sum of the following amounts:
AB272, s. 60 15Section 60. 121.08 (4) (a) (intro.), 2., 3. and (b) of the statutes are amended to
16read:
AB272,22,1917 121.08 (4) (a) (intro.) The amount of state aid that a school district is eligible
18to be paid from the appropriation under s. 20.255 (2) (ac) (t) shall be reduced by the
19amount determined as follows:
AB272,22,2220 2. Divide the sum under subd. 1. by the total amount of state aid that all school
21districts are eligible to be paid from the appropriation under s. 20.255 (2) (ac) (t),
22calculated as if the reduction under par. (b) had not occurred.
AB272,22,2523 3. Multiply the amount of state aid that the school district is eligible to be paid
24from the appropriation under s. 20.255 (2) (ac) (t), calculated as if the reduction under
25par. (b) had not occurred, by the quotient under subd. 2.
AB272,23,4
1(b) The amount of state aid that the school district operating under ch. 119 is
2eligible to be paid from the appropriation under s. 20.255 (2) (ac) (t) shall also be
3reduced by 45% of the amounts paid under s. 119.23 (4) and (4m) in the current school
4year.
AB272, s. 61 5Section 61. 121.085 of the statutes is created to read:
AB272,23,6 6121.085 School aid. (1) In this section:
AB272,23,87 (a) "Average membership" means the average membership of the 3 school years
8out of the 5 preceding school years that have the highest membership.
AB272,23,129 (b) "Educational cost" means the total cost of instruction and instructional
10support services that is attributable to pupils who reside in the school district, less
11transportation costs, facility acquisition costs, food and community service costs, and
12costs funded by any grant other than a state grant, as determined by the department.
AB272,23,1513 (c) "Rate of increase" means the percentage rate that, when applied annually
14for 20 years, results in an aid payment in the 2023-24 school year of $19,000 per pupil
15under sub. (2).
AB272,23,18 16(2) (a) In the 2004-05 school year, the department shall pay to each school
17district, from the appropriation under s. 20.255 (2) (t), the amount determined as
18follows:
AB272,23,2219 1. Divide the educational cost in the previous school year by the membership
20in the 2003-04 school year, except that if the membership in the 2003-04 school year
21is less than the membership in the 2002-03 school year, divide the educational cost
22in the previous school year by the average membership.
AB272,23,2423 2. Multiply the quotient under subd. 1. by the sum of 1.0 plus the rate of
24increase expressed as a decimal.
AB272,24,4
13. Multiply the product under subd. 2. by the membership in the 2003-04 school
2year, except that if the membership in the 2003-04 school year is less than the
3membership in the 2002-03 school year, multiplying the product under subd. 2. by
4the average membership.
AB272,24,75 (b) Beginning in the 2005-06 school year and ending in the 2023-24 school
6year, the department shall pay to each school district, from the appropriation under
7s. 20.255 (2) (t), the amount determined as follows:
AB272,24,108 1. Divide the amount received under this subsection in the previous school year
9by the membership or average membership used to determine aid under this
10subsection in the previous school year.
AB272,24,1211 2. Multiply the quotient under subd. 1. by the sum of 1.0 plus the rate of
12increase expressed as a decimal.
AB272,24,1613 3. Multiply the product under subd. 2. by the membership in the previous
14school year, except that if the membership in the previous school year is less than the
15membership in the second previous school year, multiplying the product under subd.
162. by the average membership.
AB272,24,23 17(3) A school district that has an unanticipated increase in the costs of providing
18special education under subch. V of ch. 115 may apply to the department for
19additional state aid. If, after paying aid under sub. (2), the department determines
20that funds are available in the appropriation under s. 20.255 (2) (t) and that
21additional aid is justified, the department shall pay the additional aid from the
22appropriation under s. 20.255 (2) (t). The department's determinations are final and
23may not be appealed.
AB272, s. 62 24Section 62. 121.086 of the statutes is created to read:
AB272,25,2
1121.086 Aid for capital expenditures. (1) In this section, "board" means
2the school building projects board.
AB272,25,6 3(2) Notwithstanding s. 67.05 (6a) (a) 2., a school board may not issue a bond
4under s. 67.05 (6a) to finance a capital project unless it adopts a resolution to do so
5by the affirmative vote of at least three-fourths of its members. If the school board
6adopts such a resolution, it may apply to the board for state aid for the project.
AB272,25,10 7(3) The board shall review the application submitted under sub. (2) and shall
8provide state aid to the school district for that portion of the project determined by
9the board to satisfy an educational need in the school district. The amount of aid to
10be paid to the school district under this section shall be determined as follows:
AB272,25,1411 (a) Determine the percentage of the school district's shared cost that was paid
12through general equalization aid under s. 121.08 in the previous school year, or that
13would have been paid under that section in the previous school year if aid were paid
14under that section in the previous school year.
AB272,25,1715 (b) Multiply the portion of the project's cost determined by the board to satisfy
16an educational need in the school district by the percentage under par. (a) or by 10%,
17whichever is greater.
AB272,25,19 18(4) Aid under this section shall be paid from the appropriation under s. 20.255
19(2) (t).
AB272, s. 63 20Section 63. 121.09 of the statutes is amended to read:
AB272,26,15 21121.09 State aid adjustment; redetermination of assessment. (1) If, on
22or after July 1, 1980, but before the effective date of this subsection .... [revisor inserts
23date]
, the tax appeals commission or a court makes a final redetermination on the
24assessment of property subject to taxation under s. 70.995 that is lower than the
25previous assessment, or if, on or after January 1, 1982, but before the effective date

1of this subsection .... [revisor inserts date],
the state board of assessors makes a final
2redetermination on the assessment of property subject to taxation under s. 70.995
3that is lower than the previous assessment, the school board of the school district in
4which the property is located may, within 4 years after the date of the determination,
5decision, or judgment, file the determination of the state board of assessors, the
6decision of the tax appeals commission, or the judgment of the court with the state
7superintendent, requesting an adjustment in state aid to the school district. If the
8state superintendent determines that the determination, decision, or judgment is
9final and that it has been filed within the 4-year period, the state shall pay to the
10school district in the subsequent fiscal year, from the appropriation under s. 20.255
11(2) (ac) (t), an amount equal to the difference between the state aid computed under
12s. 121.08 for the school year commencing after the year subject to the valuation
13recertification, using the school district's equalized valuation as originally certified,
14and the state aid computed under s. 121.08 for that school year using the school
15district's equalized valuation as recertified under s. 70.57 (2).
AB272,27,3 16(2) If, on or after May 3, 1984, but before the effective date of this subsection
17.... [revisor inserts date],
the state board of assessors, the tax appeals commission or
18a court makes a final redetermination on the assessment of property subject to
19taxation under s. 70.995 that is higher than the previous assessment, the state
20superintendent shall notify the school district in which the property is located of the
21recertification by the department of revenue under s. 70.57 (2). The state
22superintendent shall, in the subsequent fiscal year, withhold from the school
23district's state aid entitlement under s. 121.08 121.085 an amount equal to the
24difference between the state aid computed under s. 121.08 for the school year
25commencing after the year subject to the valuation recertification, using the school

1district's equalized valuation as originally certified, and the state aid computed
2under s. 121.08 for that school year, using the school district's equalized valuation
3as recertified under s. 70.57 (2).
AB272, s. 64 4Section 64. 121.095 (1) (intro.) of the statutes is amended to read:
AB272,27,75 121.095 (1) (intro.) Annually the department shall reduce each school district's
6state aid payment under s. 121.08 121.085, or other state aid payments, if necessary,
7by an amount calculated as follows:
AB272, s. 65 8Section 65. 121.095 (2) of the statutes is amended to read:
AB272,27,149 121.095 (2) From the appropriation under s. 20.255 (2) (ac) (t), annually the
10department of public instruction shall pay to the department of military affairs an
11amount equal to the sum of the reductions under sub. (1). The department of public
12instruction shall ensure that the aid adjustment under sub. (1) does not affect the
13amount determined to be received by a school district as state aid under s. 121.08
14121.085 or for any other purpose.
AB272, s. 66 15Section 66. 121.105 (2) (c) of the statutes is created to read:
AB272,27,1616 121.105 (2) (c) This subsection does not apply after the 2003-04 school year.
AB272, s. 67 17Section 67. 121.105 (3) of the statutes is amended to read:
AB272,27,2318 121.105 (3) In the school year in which a school district consolidation takes
19effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the
20consolidated school district's state aid shall be an amount that is not less than the
21aggregate state aid received by the consolidating school districts in the school year
22prior to the school year in which the consolidation takes effect. The additional state
23aid shall be paid from the appropriation under s. 20.255 (2) (ac) (t).
AB272, s. 68 24Section 68. 121.135 (4) of the statutes is created to read:
AB272,28,2
1121.135 (4) The department may not make any payments under this section
2after June 30, 2004.
AB272, s. 69 3Section 69. 121.15 (1) (intro.) of the statutes is renumbered 121.15 (1) and
4amended to read:
AB272,28,85 121.15 (1) Except as provided under sub. (1g), state State aid under s. 121.08
6121.085 shall be paid to school districts according to the following distribution
7schedule:
in 4 equal installments. The department shall determine the payment
8schedule.
AB272, s. 70 9Section 70. 121.15 (1) (a) to (e) of the statutes are repealed.
AB272, s. 71 10Section 71. 121.15 (1g) of the statutes is repealed.
AB272, s. 72 11Section 72. 121.15 (1m) (a) (intro.) and 3. of the statutes are consolidated,
12renumbered 121.15 (1m) (a) and amended to read:
AB272,28,1713 121.15 (1m) (a) Notwithstanding subs. sub. (1) and (1g), a portion of state aid
14to school districts shall be distributed as follows:
, annually the state shall pay to
15school districts, from the appropriation under s. 20.255 (2) (ac), $75,000,000 on the
164th Monday in July of the following school year. No payment may be made under this
17subdivision after July 2004.
AB272, s. 73 18Section 73. 121.15 (1m) (b) of the statutes is amended to read:
AB272,28,2219 121.15 (1m) (b) The percentages payments under subs. sub. (1) (a) and (1g) (a)
20shall be reduced proportionally to reflect the payments made under par. (a). School
21districts shall treat the payments made in July under par. (a) as if they had been
22received in the previous school year.
AB272, s. 74 23Section 74. 121.15 (3m) of the statutes is repealed.
AB272, s. 75 24Section 75. 121.23 (title) of the statutes is amended to read:
AB272,28,25 25121.23 (title) Payment of aids in school School district labor disputes.
AB272, s. 76
1Section 76. 121.23 (1) of the statutes is renumbered 121.23.
AB272, s. 77 2Section 77. 121.23 (2) of the statutes is repealed.
AB272, s. 78 3Section 78. 121.41 (3) of the statutes is created to read:
AB272,29,54 121.41 (3) Termination of state aid. The department may not make any
5payments under this section after June 30, 2004.
AB272, s. 79 6Section 79. 121.85 (6) (a) 1. of the statutes is amended to read:
AB272,29,97 121.85 (6) (a) 1. Divide the state aid received in the current school year under
8s. 121.08 121.085 by the membership used to compute state aid to the school district
9for the current
in the previous school year.
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