LRB-3863/1
PG:sac:jm
2013 - 2014 LEGISLATURE
January 27, 2014 - Introduced by Senator Lasee, cosponsored by Representative
Pridemore. Referred to Committee on Education.
SB519,1,3 1An Act to create 121.91 (4) (r) of the statutes; relating to: school district
2community programs and services and reducing a school district's revenue
3limit.
Analysis by the Legislative Reference Bureau
Under current law, a school board may establish community education,
training, recreational, cultural, or athletic programs and services. Costs associated
with such programs and services are not included in a school district's shared cost
for state aid purposes and the tax levy for such programs and services is outside the
school district's revenue limit.
This bill provides that a school district's revenue limit is reduced by the amount
that the school board transferred in the previous school year from its general fund
to its fund for community programs and services.
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:
SB519,1 4Section 1. 121.91 (4) (r) of the statutes is created to read:
SB519,2,25 121.91 (4) (r) The limit otherwise applicable to a school district under sub. (2m)
6is reduced by the amount that the school board transferred in the previous school

1year from the school district's general fund to its fund for community programs and
2services under s. 120.13 (19).
SB519,2 3Section 2. Initial applicability.
SB519,2,54 (1) This act first applies to the calculation of a school district's revenue limit
5for the 2014-15 school year.
SB519,2,66 (End)
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