Effective date text
(2) If, on or after May 3, 1984, the state board of assessors, the tax appeals commission or a court makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is higher than the previous assessment, the state superintendent shall notify the school district in which the property is located of the recertification by the department of revenue under s. 70.57 (2). The state superintendent shall, in the subsequent fiscal year, withhold from the school district's state aid entitlement under s. 121.08 an amount equal to the difference between the state aid computed under s. 121.08 for the school year commencing after the year subject to the valuation recertification, using the school district's equalized valuation as originally certified, and the state aid computed under s. 121.08 for that school year, using the school district's equalized valuation as recertified under s. 70.57 (2).
121.09 Annotation
School districts may obtain adjustments in state aid payments whether their equalized valuation is changed either as a result of a reassessment of or a finding of exemption of manufacturing property.
73 Atty. Gen. 119.
121.10
121.10
Minimum state aid. 121.10(1)(a)
(a) "Median household income" shall be determined by the 1980 federal decennial census.
121.10(1)(b)
(b) "State aid" means the sum of payments provided to a school district under
s. 121.08.
121.10(2)(a)
(a) To each school district in which the median household income is less than $15,000, an amount which, when added to the amount of state aid the school district will receive in the current school year, is equal to an amount determined by multiplying $300 by the membership.
121.10(2)(c)
(c) To each school district in which the median household income is at least $15,000 but not more than $25,000 and the property tax levy determined under
s. 120.12 (3) in the previous year was above the average property tax levy determined under
s. 120.12 (3) in the previous year by all school districts, an amount which, when added to the amount of state aid the school district will receive in the current school year, is equal to an amount determined by multiplying $300 by the membership.
121.10(3)
(3) If a school district is eligible to receive a payment under
sub. (2) (a) or
(c), the state shall pay the school district an amount determined by multiplying $400 by the membership instead of the amount determined under
sub. (2) (a) or
(c) if the school district's property tax levy determined under
s. 120.12 (3) in the previous year exceeded an amount equal to 107% of the average property tax levy determined under
s. 120.12 (3).
121.10(4)
(4) If a school district is ineligible for a payment under
sub. (2) or
(3), the department shall pay to the school district in that school year, from the appropriation under
s. 20.255 (2) (bm), an amount which, when added to the amount of state aid the school district will receive in that school year, is equal to an amount determined by multiplying $175 by the membership.
Effective date note
NOTE: Sub. (4) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(4) If a school district is ineligible for a payment under sub. (2) or (3), the state superintendent shall pay to the school district in that school year, from the appropriation under s. 20.255 (2) (bm), an amount which, when added to the amount of state aid the school district will receive in that school year, is equal to an amount determined by multiplying $175 by the membership.
121.10(5)
(5) If the appropriation under
s. 20.255 (2) (bm) in any fiscal year is insufficient to pay the full amount of aid under this section, state aid payments shall be prorated among the school districts entitled to such aid. Payments under this section in any fiscal year may not exceed the amount in the appropriation under
s. 20.255 (2) (bm) in that fiscal year.
121.10(6)
(6) Beginning in the 1994-95 school year, aid paid under this section, after any proration under
sub. (5), to any school district in which the percentage increase in the ratio of shared cost to school district membership in the preceding school year over that ratio in the 2nd preceding school year exceeded the percentage determined by adding 1% to the rate certified under
s. 73.03 (46) shall be reduced by 20%. The aid reductions under this subsection shall be distributed as payments under
s. 121.08. In this subsection, "shared cost" has the meaning given in
s. 121.07 (6) (a).
121.10(7)
(7) No aid may be paid under this section after the 1995-96 school year.
121.105
121.105
Special adjustment aids. 121.105(1)
(1) In this section "state aid" means the sum of the payments provided to a school district under this section and
ss. 121.08,
121.10, excluding any aid reduction under
s. 121.10 (6),
121.85 and
121.86. In the 1993-94 school year, "state aid" includes the payment provided to a school district under s.
16.40 (20), 1991 stats.
121.105(2)(a)1.a.a. In the 1993-94 school year, if a school district would receive less than 90% of the state aid for the current school year than it received as state aid in the previous school year, its state aid for the current school year shall be increased to an amount equal to 90% of the state aid received in the previous school year.
121.105(2)(a)1.b.
b. In the 1994-95 school year, if a school district would receive less than 87.5% of the state aid for the current school year than it received as state aid in the previous school year, its state aid for the current school year shall be increased to an amount equal to 87.5% of the state aid received in the previous school year.
121.105(2)(a)1.c.
c. Beginning in the 1995-96 school year, if a school district would receive less than 85% of the state aid for the current school year than it received as state aid in the previous school year, its state aid for the current school year shall be increased to an amount equal to 85% of the state aid received in the previous school year.
121.105(2)(a)2.
2. Beginning in the 1993-94 school year, if a school district would receive less in state aid in the current school year than an amount equal to the aid that it received in the previous school year minus $1,000,000, its state aid for the current school year shall be increased to an amount equal to the state aid that it received in the previous school year minus $1,000,000.
121.105(2)(a)3.
3. A school district eligible for aid under
subd. 1. and
2. shall receive aid under
subd. 1. The additional aid shall be paid from the appropriation under
s. 20.255 (2) (ac).
121.105(2)(b)
(b) A school district is eligible to receive additional aid under
par. (a) only if additional aid does not result in a state aid payment greater than the school district's shared cost.
121.105(3)
(3) In the school year in which a school district consolidation takes effect under
s. 117.08 or
117.09 and in each of the subsequent 4 school years, the consolidated school district's state aid shall be an amount that is not less than the aggregate state aid received by the consolidating school districts in the school year prior to the school year in which the consolidation takes effect. The additional state aid shall be paid from the appropriation under
s. 20.255 (2) (ac).
121.135
121.135
State aid to county handicapped children's education boards. 121.135(1)(1) If, upon receipt of the report under
s. 115.84, the department is satisfied that there are children participating in a special education program provided by a county handicapped children's education board, the department shall certify to the department of administration from the appropriation under
s. 20.255 (2) (bh) in favor of the county handicapped children's education board the amount determined under
sub. (2), except as provided under
sub. (3).
Effective date note
NOTE: Sub. (1) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(1) If, upon receipt of the report under s. 115.84, the state superintendent is satisfied that there are children participating in a special education program provided by a county handicapped children's education board, the superintendent shall certify to the department of administration from the appropriation under s. 20.255 (2) (bh) in favor of the county handicapped children's education board the amount determined under sub. (2), except as provided under sub. (3).
121.135(2)(a)1.
1. "Additional general aid" means the amount determined by calculating the percentage of a school district's shared costs that would be paid under
s. 121.08 if its membership included each pupil who is a resident of the school district and solely enrolled in a special education program provided by a county handicapped children's education board and the school district's shared costs were increased by the costs of the county handicapped children's education board program for all pupils participating in the county handicapped children's education board program who are residents of the school district, and multiplying the costs of the county handicapped children's education board program by that percentage.
121.135(2)(a)2.
2. "Costs of the county handicapped children's education board program" means the gross cost of the county handicapped children's education board program minus all nonduplicative revenues and other financing sources except property taxes and state aid paid under this section in the previous school year.
121.135(2)(c)
(c) The state superintendent shall pay the additional general aid to the county handicapped children's education board. If a school district is eligible for minimum aid under
s. 121.10, the state superintendent shall pay to the county handicapped children's education board the minimum aid amount for which the school district is eligible under
s. 121.10 for those pupils enrolled solely in the county handicapped children's education board program who are residents of the school district.
121.135(3)
(3) This section does not apply beginning on the effective date of a resolution adopted under
s. 115.86 (9) (c), except that in the school year beginning July 1 of the year prior to the effective date of the resolution, the department shall certify to the department of administration from the appropriation under
s. 20.255 (2) (bh) in favor of the county handicapped children's education board an amount equal to one-half the amount specified under
sub. (2) for each pupil enrolled.
Effective date note
NOTE: Sub (3) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(3) This section does not apply beginning on the effective date of a resolution adopted under s. 115.86 (9) (c), except that in the school year beginning July 1 of the year prior to the effective date of the resolution, the state superintendent shall certify to the department of administration from the appropriation under s. 20.255 (2) (bh) in favor of the county handicapped children's education board an amount equal to one-half the amount specified under sub. (2) for each pupil enrolled.
121.14
121.14
State aid for summer classes. 121.14(1)
(1) State aid shall be paid to each district or county handicapped children's education board only for those academic summer classes or laboratory periods for which the department has given prior review and approval as to the content of such classes or laboratory periods so as to assure that such classes and laboratory periods are only for necessary academic purposes. Recreational programs and team sports shall not be eligible for aid under this section, and pupils participating in such programs shall not be counted as pupils enrolled under
s. 121.004 (5) nor shall costs associated with such programs be included in shared costs under
s. 121.07 (6).
Effective date note
NOTE: Sub. (1) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(1) State aid shall be paid to each district or county handicapped children's education board only for those academic summer classes or laboratory periods for which the state superintendent has given prior review and approval as to the content of such classes or laboratory periods so as to assure that such classes and laboratory periods are only for necessary academic purposes. Recreational programs and team sports shall not be eligible for aid under this section, and pupils participating in such programs shall not be counted as pupils enrolled under s. 121.004 (5) nor shall costs associated with such programs be included in shared costs under s. 121.07 (6).
121.14(2)(a)(a) State aid for summer classes shall be incorporated into the state aid paid for regular classes under this subchapter.
121.14(2)(b)
(b) Annually on or before October 1, the school district clerk or chairperson of the county handicapped children's education board shall file with the department a report stating the summer average daily membership equivalent.
121.14(3)
(3) References to county handicapped children's education boards under
subs. (1) and
(2) (b) do not apply beginning on the effective date of a resolution adopted under
s. 115.86 (9) (c).
121.15
121.15
Payment of state aid. 121.15(1)
(1) State aid under
s. 121.08 shall be paid to school districts according to the following distribution schedule:
121.15(1)(a)
(a) Each school district shall receive 15% of its total aid entitlement in September, 25% of its total aid entitlement in December, 25% of its total aid entitlement in March and 35% of its total aid entitlement in June.
121.15(1)(b)
(b) For the September payment, the total aid entitlement for each district shall be estimated based upon the total aid payment in the previous year.
121.15(1)(c)
(c) For the payments from December to June, the total aid entitlement for each district shall be computed on the basis of the budget and membership report under
s. 121.05.
121.15(1)(e)
(e) Payments under this subsection shall be made on the first Monday of the month for the December payment, on the 3rd Monday of the month for the September and June payments and on the 4th Monday of the month for the March payment.
121.15(2)(a)(a) No state aid payments may be made to any district until the annual report under
s. 120.18 has been filed with the department.
121.15(2)(b)
(b) No state aid payments may be made to any district in the months of November to June until the budget and membership report under
s. 121.05 is filed with the department.
121.15(2)(c)
(c) If the department notifies a school district that a state aid payment may be withheld under
par. (a) or
(b), the department shall notify each member of the school board or the school district clerk. If the department notifies the school district clerk, the school district clerk shall promptly distribute a copy of the notice to each member of the school board.
Effective date note
NOTE: Par. (c) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(c) If the state superintendent notifies a school district that a state aid payment may be withheld under par. (a) or (b), he or she shall notify each member of the school board or the school district clerk. If the state superintendent notifies the school district clerk, the school district clerk shall promptly distribute a copy of the notice to each member of the school board.
121.15(3m)(a)1.
1. "Partial school revenues" means the sum of state school aids and property taxes levied for school districts.
121.15(3m)(b)
(b) By June 15, 1996, and annually by June 15 thereafter, the department, the department of administration and the legislative fiscal bureau shall jointly certify to the joint committee on finance an estimate of the amount necessary to appropriate under
s. 20.255 (2) (ac) in the following school year to ensure that the sum of state school aids and the school levy tax credit under
s. 79.10 (4) equals 66.7% of partial school revenues.
121.15(3m)(c)
(c) By June 30, 1996, and annually by June 30 thereafter, the joint committee on finance shall determine the amount appropriated under
s. 20.255 (2) (ac) in the following school year.
121.15(4)
(4) On July 1 and October 15, using the most accurate data available, the department shall provide the department of revenue and each school district with an estimate of the total amount of state aid, as defined in
s. 121.90 (2), the school district will receive in the current school year. On October 15, using the most accurate data available, the department shall calculate the total amount of state aid, as defined in
s. 121.90 (2), that each school district will receive in the current school year. Any adjustments to that calculation shall be made by increasing or decreasing the payment made in September of the following school year.
Effective date note
NOTE: Sub. (4) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(4) On July 1 and October 15, using the most accurate data available, the state superintendent shall provide the department of revenue and each school district with an estimate of the total amount of state aid, as defined in s. 121.90 (2), the school district will receive in the current school year. On October 15, using the most accurate data available, the state superintendent shall calculate the total amount of state aid, as defined in s. 121.90 (2), that each school district will receive in the current school year. Any adjustments to that calculation shall be made by increasing or decreasing the payment made in September of the following school year.
121.17
121.17
Use of federal revenue sharing funds. It is the intent of the legislature that school districts receiving federal revenue sharing funds through the state under this subchapter shall utilize these funds in compliance with the federal revenue sharing requirements as defined in the state and local fiscal assistance act of 1972 (
P.L. 92-512), as amended by
P.L. 94-488. The department shall assure compliance with this section.
Effective date note
NOTE: This section is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
121.17 Use of federal revenue sharing funds. It is the intent of the legislature that school districts receiving federal revenue sharing funds through the state under this subchapter shall utilize these funds in compliance with the federal revenue sharing requirements as defined in the state and local fiscal assistance act of 1972 (P.L. 92-512), as amended by P.L. 94-488. The department of public instruction shall assure compliance with this section.
121.17 History
History: 1973 c. 90;
1977 c. 29 s.
1101; Stats. 1977 s. 121.17;
1995 a. 27.
121.23
121.23
Payment of aids in school district labor disputes. 121.23(1)(1) In the event that the department finds that school is not held, or educational standards are not maintained in accordance with
s. 121.02 (1) (f) as the result of a strike by school district employes, make-up days are authorized to be scheduled but no make-up days are required.
Effective date note
NOTE: Sub. (1) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. The treatment by Act 27 was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Prior to Act 27 it read:
Effective date text
(1) In the event that the state superintendent finds that school is not held, or educational standards are not maintained in accordance with s. 121.02 (1) (f) as the result of a strike by school district employes, make-up days are authorized to be scheduled but no make-up days are required.
121.23(2)
(2) If a school district holds less than 180 days of school as the result of a strike by school district employes, for the purposes of computing general aid, the department shall compute the school district's primary and secondary ceiling costs per member in accordance with the procedure specified in
pars. (a) to
(e). In making the calculation, the department shall:
121.23 Note
NOTE: Sub. (2) (intro.) is shown as amended by
1995 Wis. Act 27. The treatment by Act 27, s. 9145 (1), was held unconstitutional and declared void by the Supreme Court in Thompson v. Craney, case no.
95-2168-OA. Par. (m) as not affected by Act 27 s. 9145 (1) reads as follows:
Effective date text
(2) If a school district holds less than 180 days of school as the result of a strike by school district employes, for the purposes of computing general aid, the state superintendent shall compute the school district's primary and secondary ceiling costs per member in accordance with the procedure specified in pars. (a) to (e). In making the calculation, the state superintendent shall:
121.23(2)(a)
(a) Determine the amount of shared cost not incurred by the school district because of the strike.
121.23(2)(b)
(b) Determine the amount of shared cost that the school district would have incurred had the strike not occurred.
121.23(2)(c)
(c) Divide the amount determined under
par. (a) by the amount determined under
par. (b).
