Under the bill, JFC determines the amount appropriated as general school aids
in each odd-numbered fiscal year (e.g., the 2016-17 fiscal year) and the amount is
set by law in each even-numbered fiscal year.
2. For purposes of determining a school district's general school aid amount,
in general this bill requires that each pupil who is eligible for a free or reduced-price
lunch under the federal school lunch program be counted as an additional 0.3 pupil.
3. Currently, if a school district would receive less in general state aid in any
school year than 85 percent of the amount it received in the previous school year, its
state aid for the current school year is increased to 85 percent of the aid received in
the previous school year. This bill increases the percentage to 90 percent.
4. This bill provides that a school district's state aid in any school year may not
be less than an amount equal to the school district's membership multiplied by
$3,000.
5. Under current law, beginning in the 2015-16 school year, for purposes of
calculating a school district's revenue limit, there is no per pupil adjustment. This
bill provides a per pupil adjustment of $275 per pupil for the 2016-17 school year.
Under the bill, in the 2017-18 school year and thereafter, the per pupil adjustment
is the per pupil adjustment for the previous school year as adjusted for any increase
in the consumer price index.
6. Currently, if at least 50 percent of a school district's enrollment is eligible for
a free or reduced-price lunch under the federal school lunch program, the school
district is eligible for a prorated share of the amount appropriated as high-poverty
aid.
This bill eliminates this aid beginning in the 2016-17 school year. The bill
provides additional state aid for the 2016-17 school year to hold school districts
harmless from the loss of high-poverty aid.

7. Currently, the state annually pays each school district an amount equal to
its average enrollment in the current and two preceding school years multiplied by
$150 in the 2013-14 school year and $250 in each school year thereafter. This bill
eliminates this per pupil aid after the 2015-16 school year.
8. Currently, $75,000,000 in school aid payments is delayed until the following
school year. Beginning in the 2017-18 school year, this bill delays $972,400,000 in
school aid payments until the following school year.
9. In the school district equalization aid formula, the guaranteed evaluations
represent the amount of property tax base support that the state guarantees behind
each pupil. There are three guaranteed valuations used; each applies to a different
level of expenditures. The first level is for expenditures up to the primary cost ceiling
of $1,000 per pupil. The second level is for costs per pupil that exceed $1,000 but are
less than the secondary cost ceiling, which is set at 90 percent of the prior school year
statewide shared cost per pupil. This bill changes the secondary cost ceiling to 100
percent of the prior school year statewide shared cost per pupil.
10. The bill eliminates the school levy property tax credit and the first dollar
property tax credit.
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:
AB482,1 1Section 1. 20.255 (2) (ac) of the statutes is amended to read:
AB482,3,72 20.255 (2) (ac) General equalization aids. The amounts in the schedule A sum
3sufficient
for the payment of educational aids under ss. 121.08, 121.09, 121.095,
4121.105, 121.137 and subch. VI of ch. 121 equal to the amount determined by the joint
5committee on finance under s. 121.15 (3m) (c) in the 2016-17 fiscal year and
6biennially thereafter, and equal to the amount determined by law in the 2017-18
7fiscal year and biennially thereafter
.
AB482,2 8Section 2. 20.255 (2) (aq) of the statutes is repealed.
AB482,3 9Section 3. 20.255 (2) (bg) of the statutes is created to read:
AB482,3,1110 20.255 (2) (bg) Hold harmless aid. A sum sufficient for hold harmless aid to
11school districts under s. 121.10.
AB482,4 12Section 4. 79.10 (4) of the statutes is amended to read:
AB482,4,4
179.10 (4) School levy tax credit. Except as provided in sub. (5m), the amount
2appropriated under s. 20.835 (3) (b) shall be distributed to municipalities in
3proportion to their share of the sum of average school tax levies for all municipalities.
4No municipality shall receive a payment under this subsection after 2017.
AB482,5 5Section 5. 79.10 (5m) of the statutes is amended to read:
AB482,4,116 79.10 (5m) First dollar credit. Each municipality shall receive, from the
7appropriation under s. 20.835 (3) (b), an amount determined by multiplying the
8school tax rate by the estimated fair market value, not exceeding the value
9determined under sub. (11) (d), of every parcel of real property with improvements
10that is located in the municipality. No municipality shall receive a payment under
11this subsection after 2017.
AB482,6 12Section 6. 79.14 of the statutes, as affected by 2015 Wisconsin Act 55, is
13amended to read:
AB482,4,19 1479.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for
15the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996;
16$469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007;
17$672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012;
18$747,400,000 in 2013, 2014, and 2015; and $853,000,000 in 2016 and in each year
19thereafter
2017.
AB482,7 20Section 7. 79.15 of the statutes is amended to read:
AB482,4,25 2179.15 Improvements credit. The total amount paid each year to
22municipalities from the appropriation account under s. 20.835 (3) (b) for the
23payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and
24$150,000,000 in 2011, 2012, 2013, 2014, 2015, 2016, and in each year thereafter
252017.
AB482,8
1Section 8. 115.437 of the statutes, as affected by 2015 Wisconsin Act 55, is
2repealed.
AB482,9 3Section 9. 121.004 (7) (a) of the statutes is amended to read:
AB482,5,84 121.004 (7) (a) "Pupils enrolled" is the total number of pupils, as expressed by
5official enrollments, in all schools of the school district, except as provided in pars.
6(b) to (f) (g). If such total contains a fraction, it shall be expressed as the nearest whole
7number. The same method shall be used in computing the number of pupils enrolled
8for resident pupils, nonresident pupils or both.
AB482,10 9Section 10. 121.004 (7) (g) of the statutes is created to read:
AB482,5,1210 121.004 (7) (g) A pupil who satisfies the income eligibility criteria for a free or
11reduced-price lunch under 42 USC 1758 (b) (1) shall be counted as the number
12specified in this subsection for the pupil plus an additional 30 percent of that number.
AB482,11 13Section 11. 121.07 (6) (d) of the statutes is amended to read:
AB482,5,1714 121.07 (6) (d) The "secondary ceiling cost per member" in the 2001-02 2016-17
15school year and in each school year thereafter is an amount determined by dividing
16the state total shared cost in the previous school year by the state total membership
17in the previous school year and multiplying the result by 0.90.
AB482,12 18Section 12. 121.10 of the statutes is created to read:
AB482,5,20 19121.10 Hold harmless aid. (1) In this section, "state aid" means the sum of
20the following:
AB482,5,2221 (a) The payments made to a school district under ss. 121.08 and 121.105 and
22subch. VI.
AB482,5,2423 (b) The payments that would be made to a school district under s. 121.136 if s.
24121.136 were still applicable.
AB482,6,2
1(c) The amount that would be received by a school district under s. 79.10 (4) and
2(5m) if s. 79.10 (4) and (5m) were still applicable.
AB482,6,7 3(2) (a) Except as provided in par. (b), in the 2016-17 school year, if a school
4district would receive less in equalization aid under s. 121.08 in the current school
5year before any adjustment is made under s. 121.15 (4) (b) than it would have
6received in state aid in the current school year, the department shall pay to the school
7district the amount equal to the difference.
AB482,6,138 (b) If a school district from which territory was detached to create a new school
9district under s. 117.105 would receive in equalization aid under s. 121.08 in the
10school year beginning on the first July 1 following the effective date of the
11reorganization less than the amount determined as follows, the department shall
12pay to the school district the difference between the former amount and the amount
13determined as follows:
AB482,6,1514 1. Divide the school district's membership in the preceding school year by the
15school district's membership in the 2nd preceding school year.
AB482,6,1816 2. Multiply the amount of state aid that would have been received by the school
17district in the preceding school year, as adjusted under s. 121.15 (4) (b) in the current
18school year, by the quotient under subd. 1.
AB482,6,24 19(3) In the school year in which a school district consolidation takes effect under
20s. 117.08 or 117.09 and in each of the subsequent 4 school years, if the consolidated
21school district's equalization aid is less than the aggregate state aid to which the
22consolidating school districts would have been eligible in the school year prior to the
23school year in which the consolidation takes effect, the department shall pay the
24difference to the consolidated school district.
AB482,7,2
1(4) Additional aid under this section shall be paid from the appropriation under
2s. 20.255 (2) (bg). No aid may be paid under this section after the 2016-17 school year.
AB482,13 3Section 13. 121.105 (2) (am) 1. of the statutes is amended to read:
AB482,7,104 121.105 (2) (am) 1. Except as provided in subd. 2., if a school district would
5receive less in state aid in the current school year before any adjustment is made
6under s. 121.15 (4) (b) than an amount equal to 85% 90 percent of the amount of state
7aid that it received in the previous school year, as adjusted under s. 121.15 (4) (b) in
8the current school year, its state aid for the current school year shall be increased to
9an amount equal to 85% 90 percent of the state aid received in the previous school
10year.
AB482,14 11Section 14. 121.105 (2) (am) 2. (intro.) of the statutes is amended to read:
AB482,7,1812 121.105 (2) (am) 2. (intro.) If a school district from which territory was detached
13to create a new school district under s. 117.105 would receive in state aid in the school
14year beginning on the first July 1 following the effective date of the reorganization
15less than 85 90 percent of the amount determined as follows, its state aid in the school
16year beginning on the first July 1 following the effective date of the reorganization
17shall be increased to an amount equal to 85 90 percent of the amount determined as
18follows:
AB482,15 19Section 15. 121.105 (5) of the statutes is created to read:
AB482,7,2120 121.105 (5) A school district's state aid in any school year may not be less than
21an amount equal to $3,000 multiplied by the school district's membership.
AB482,16 22Section 16. 121.136 (3) of the statutes is created to read:
AB482,7,2323 121.136 (3) No aid may be paid under this section after June 30, 2016.
AB482,17 24Section 17. 121.15 (1m) (a) (intro.) and 3. of the statutes are consolidated,
25renumbered 121.15 (1m) (a) and amended to read:
AB482,8,5
1121.15 (1m) (a) Notwithstanding subs. (1) and (1g), a portion of state aid to
2school districts shall be distributed as follows: Beginning
beginning in the
31999-2000 2015-16 school year, annually the state shall pay to school districts, from
4the appropriation under s. 20.255 (2) (ac), $75,000,000 $972,400,000 on the 4th
5Monday in July of the following school year.
AB482,18 6Section 18. 121.15 (3m) of the statutes is created to read:
AB482,8,77 121.15 (3m) (a) In this subsection:
AB482,8,108 1. "Partial school revenues" means the sum of state school aids, property taxes
9levied for school districts, and aid paid to school districts under s. 79.095 (4), less all
10of the following:
AB482,8,1311 a. The amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a
12school board's increasing the services that it provides by adding responsibility for
13providing a service transferred to it from another school board.
AB482,8,1414 b. The amount of any revenue limit increase under s. 121.91 (4) (a) 3.
AB482,8,1515 c. The amount of any revenue limit increase under s. 121.91 (4) (h).
AB482,8,1616 d. The amount of any property taxes levied for the purpose of s. 120.13 (19).
AB482,8,1917 e. An amount equal to the amount estimated to be paid under s. 119.23 (4) and
18(4m) multiplied by the sum of the applicable percentages specified in s. 121.08 (4) (b)
191. and 2.
AB482,8,2120 f. The amount by which the property tax levy for debt service on debt that has
21been approved by a referendum exceeds $490,000,000.
AB482,9,222 2. "State school aids" means those aids appropriated under s. 20.255 (1) (b) and
23(2), other than s. 20.255 (2) (az), (fm), (fp), (fr), (fs), (fu), (fv), (k), and (m), and under
24s. 20.285 (1) (r) and (rc), and those aids appropriated under s. 20.505 (4) (es) and (s)

1that are used to provide grants or educational telecommunications access to school
2districts under s. 16.995 or 16.997 (7).
AB482,9,73 (b) By May 15, 2016, and annually by May 15 thereafter, the department, the
4department of administration, and the legislative fiscal bureau shall jointly certify
5to the joint committee on finance an estimate of the amount necessary to appropriate
6under s. 20.255 (2) (ac) in the following school year to ensure that state school aids
7equal the following portion of partial school revenues:
AB482,9,88 1. For the 2016-17 school year, 64.5 percent.
AB482,9,99 2. For the 2017-18 school year, 65.2 percent.
AB482,9,1010 3. For the 2018-19 school year, 65.9 percent.
AB482,9,1111 4. For the 2019-20 school year and each school year thereafter, two-thirds.
AB482,9,1412 (c) By June 30, 2016, and biennially by June 30 thereafter, the joint committee
13on finance shall determine the amount appropriated under s. 20.255 (2) (ac) in the
14following school year.
AB482,19 15Section 19. 121.15 (3m) (a) 2. of the statutes, as created by 2015 Wisconsin Act
16.... (this act), is amended to read:
AB482,9,2117 121.15 (3m) (a) 2. "State school aids" means those aids appropriated under s.
1820.255 (1) (b) and (2), other than s. 20.255 (2) (az), (fm), (fp), (fr), (fs), (fu), (fv), (k),
19and (m), and under s. 20.285 (1) (r) and (rc), and those aids appropriated under s.
2020.505 (4) (es) and (s) that are used to provide grants or educational
21telecommunications access to school districts under s. 16.995 or 16.997 (7).
AB482,20 22Section 20. 121.90 (2) (am) 1. of the statutes is amended to read:
AB482,9,2523 121.90 (2) (am) 1. Aid under ss. 121.08, 121.09, 121.10, 121.105, and 121.136
24and subch. VI, as calculated for the current school year on October 15 under s. 121.15
25(4) and including adjustments made under s. 121.15 (4).
AB482,21
1Section 21. 121.905 (1) of the statutes is amended to read:
AB482,10,52 121.905 (1) In this section, "revenue ceiling" means $9,000 in the 2011-12
3school year and in the 2012-13 school year and, $9,100 in the 2013-14, 2014-15, and
42015-16
school year years, $9,300 in the 2016-17 school year, and $9,600 in any
5subsequent school year.
AB482,22 6Section 22. 121.905 (3) (c) 6. of the statutes is amended to read:
AB482,10,87 121.905 (3) (c) 6. For the limit for the 2015-16 school year or any school year
8thereafter
, make no adjustment to the result under par. (b).
AB482,23 9Section 23. 121.905 (3) (c) 7. of the statutes is created to read:
AB482,10,1110 121.905 (3) (c) 7. For the limit for the 2016-17 school year, add $275 to the
11result under par. (b)
AB482,24 12Section 24. 121.905 (3) (c) 8. of the statutes is created to read:
AB482,10,1413 121.905 (3) (c) 8. For the limit for the 2017-18 school year and any school year
14thereafter, add the result under s. 121.91 (2m) (j) 2. to the result under par. (b).
AB482,25 15Section 25. 121.91 (2m) (i) (intro.) of the statutes is amended to read:
AB482,10,1816 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
17district may increase its revenues for the 2015-16 school year or for any school year
18thereafter
to an amount that exceeds the amount calculated as follows:
AB482,26 19Section 26. 121.91 (2m) (im) of the statutes is created to read:
AB482,10,2220 121.91 (2m) (im) Except as provided in subs. (3), (4), and (8), no school district
21may increase its revenues for the 2016-17 school year to an amount that exceeds the
22amount calculated as follows:
AB482,11,223 1. Divide the sum of the amount of state aid received in the previous school year
24and property taxes levied for the previous school year, excluding property taxes

1levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
2(c), by the average of the number of pupils enrolled in the 3 previous school years.
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