LRB-3457/2
PG:kjf:jf
2009 - 2010 LEGISLATURE
October 1, 2009 - Introduced by Senators Jauch, Holperin, Harsdorf, Schultz,
Taylor, Olsen
and Kreitlow, cosponsored by Representatives Sherman,
Hubler, Roys, Turner, Molepske Jr., Smith, Pope-Roberts, Bernard
Schaber, Vruwink
and Staskunas. Referred to Committee on Education.
SB328,1,2 1An Act relating to: allowing a school district to carry over unused revenue limit
2authority to the following school year.
Analysis by the Legislative Reference Bureau
Under current law, if a school district's revenue in the previous school year was
less than the school district's revenue limit in that school year, the school district's
revenue limit in the current school year is increased by the difference between its
revenue in the previous school year and its revenue limit in the previous school year.
This revenue limit adjustment is only available to a school district for one year; the
district cannot use it in consecutive school years.
This bill provides that if a school district qualified for this adjustment in the
2009-10 school year, but did not fully utilize the revenue limit increase in that school
year, the school district's revenue limit for the 2010-11 school year is increased by
the unused portion of the increase.
Similarly, the bill provides that if a school district is eligible for but does not
fully utilize the revenue authority carryover provided for under current law in the
succeeding school year (2010-11), or if a school district does not fully utilize the
revenue authority carryover provided in this bill for the 2010-11 school year, its
revenue limit for the 2011-12 school year is increased by the sum of the unused
portions of the increases.

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:
SB328, s. 1 1Section 1. Nonstatutory provisions.
SB328,2,72 (1) If a school district's revenue in the 2008-09 school year was less than its
3limit under section 121.91 (2m) of the statutes in the 2008-09 school year, and the
4school district did not fully utilize the increase in its limit provided in section 121.91
5(4) (d) of the statutes for the 2009-10 school year, the school district's revenue limit
6for the 2010-11 school year is increased by an amount equal to the unused portion
7of the increase provided under section 121.91 (4) (d) of the statutes.
SB328,2,118 (2) If either of the following applies to a school district, the school district's
9revenue limit for the 2011-12 school year is increased by an amount equal to the sum
10of the unused portions of the increases provided under section 121.91 (4) (d) of the
11statutes and subsection (1):
SB328,2,1512 (a) The school district's revenue in the 2009-10 school year was less than its
13limit under section 121.91 (2m) of the statutes in the 2009-10 school year, and the
14school district did not fully utilize the increase in its limit provided in section 121.91
15(4) (d) of the statutes for the 2010-11 school year.
SB328,2,1816 (b) Subsection (1 ) applied to the school district's limit for the 2010-11 school
17year and the school district did not fully utilize the increase in its limit provided
18under subsection (1).
SB328,3,419 (3) For the purpose of section 121.91 (7) of the statutes, as affected by 2009
20Wisconsin Act 28
, if any unused revenue under subsection (1) or (2 ) is attributable
21to a nonrecurring purpose, it shall be treated in the school year in which it is used

1as if it had been approved for that nonrecurring purpose; and if any unused revenue
2under subsection (1) or (2) is attributable to a recurring purpose, it shall be treated
3in the school year in which it is used as if it had been approved for that recurring
4purpose.
SB328,3,55 (End)
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