Effective date text
(e) Any other information requested by the state superintendent.
121.87(2)
(2) The department shall develop a standard method for reporting under
sub. (1).
Effective date note
NOTE: Sub. (2) is shown as amended eff. 1-1-96 by
1995 Wis. Act 27. Prior to 1-1-96 it reads:
Effective date text
(2) The state superintendent shall develop a standard method for reporting under sub. (1).
121.87 History
History: 1989 a. 31;
1995 a. 27 s.
9145 (1).
REVENUE LIMIT
121.90
121.90
Definitions. In this subchapter:
121.90(1)
(1) "Number of pupils" means the number of pupils enrolled on the 3rd Friday of September, except that "number of pupils" excludes the number of pupils attending private schools under
s. 119.23.
121.90(1m)
(1m) "Revenue" means the sum of state aid and the property tax levy.
121.90(2)
(2) "State aid" means aid under
ss. 121.08,
121.09,
121.10 and
121.105 and
subch. VI, as calculated for the current school year on October 15 under
s. 121.15 (4), except that "state aid" excludes any additional aid that a school district receives as a result of
ss. 121.07 (6) (e) and
(7) (e) and
121.105 (3) for school district consolidations that are effective on or after July 1, 1995, as determined by the department.
121.90 History
History: 1993 a. 16;
1995 a. 27.
121.905(1)(1) In this section, "revenue ceiling" means $5,300 in the 1995-96 school year and in any subsequent school year means $5,600.
121.905(2)
(2) The revenue limit under
s. 121.91 does not apply to any school district in any school year in which its base revenue per member, as calculated under
sub. (3), is less than its revenue ceiling.
121.905(3)
(3) A school district's base revenue per member is determined as follows:
121.905(3)(a)
(a) Calculate the sum of the amount of aid received under
ss. 121.08,
121.10 and
121.105 and
subch. VI in the previous school year and property taxes levied for the previous school year, excluding funds described under
s. 121.91 (4) (c), and the costs of the county handicapped children's education board program, as defined in
s. 121.135 (2) (a) 2., for pupils who were school district residents and solely enrolled in a special education program provided by a county handicapped children's education board in the previous school year.
121.905(3)(b)
(b) Divide the result in
par. (a) by the sum of the average of the number of pupils in the 3 previous school years and the number of pupils who were school district residents and solely enrolled in a special education program provided by a county handicapped children's education board program in the previous school year.
121.905(3)(c)1.1. For the limit for the 1995-96 school year, add $200 to the result under
par. (b).
121.905(3)(c)2.
2. For the limit for the 1996-97 school year, add $206 to the result under
par. (b).
121.905(4)
(4) A school district that is exempt from the revenue limits under this section may not increase its base revenue per member to an amount that is greater than its revenue ceiling unless that school district follows the procedures prescribed in
s. 121.91 (3).
121.905 History
History: 1995 a. 27.
121.91(1)(1) Except as provided in
subs. (3) to
(5), no school district may increase its revenues for the 1993-94 school year to an amount that exceeds the greater of the following:
121.91(1)(a)1.
1. Add the sum of the net cost of the school district's general fund and community service fund for the 1992-93 school year and the amount levied for the purposes under
s. 120.10 (10m) for the 1992-93 school year to the aid received under
subch. VI in the 1992-93 school year.
121.91(1)(a)2.
2. Divide the amount under
subd. 1. by the average of the number of pupils in 1990, 1991 and 1992.
121.91(1)(a)4.
4. Multiply the result under
subd. 3. by the average of the number of pupils in 1991, 1992 and 1993.
121.91(1)(b)1.
1. Add the sum of the net cost of the school district's general fund and community service fund for the 1992-93 school year and the amount levied for the purposes under
s. 120.10 (10m) for the 1992-93 school year to the aid received under
subch. VI in the 1992-93 school year.
121.91(1)(b)2.
2. Divide the amount under
subd. 1. by the average of the number of pupils in 1990, 1991 and 1992.
121.91(1)(b)3.
3. Multiply the result under
subd. 2. by the sum of 1.0 plus the allowable rate of increase under
s. 73.0305 expressed as a decimal.
121.91(1)(b)4.
4. Multiply the result under
subd. 3. by the average of the number of pupils in 1991, 1992 and 1993.
121.91(2)
(2) Except as provided in
subs. (3) and
(4), no school district may increase its revenues for the 1994-95 school year to an amount that exceeds the greater of the following:
121.91(2)(a)1.
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under
sub. (4) (c), by the average of the number of pupils in 1991, 1992 and 1993.
121.91(2)(a)2.
2. Multiply $190 by the sum of 1.0 plus the allowable rate of increase under
s. 73.0305 expressed as a decimal.
121.91(2)(a)4.
4. Multiply the result under
subd. 3. by the average of the number of pupils in 1992, 1993 and 1994.
121.91(2)(b)1.
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under
sub. (4) (c), by the average of the number of pupils in 1991, 1992 and 1993.
121.91(2)(b)2.
2. Multiply the result under
subd. 1. by the sum of 1.0 plus the allowable rate of increase under
s. 73.0305 expressed as a decimal.
121.91(2)(b)3.
3. Multiply the result under
subd. 2. by the average of the number of pupils in 1992, 1993 and 1994.
121.91(2m)(a)(a) Except as provided in
subs. (3) and
(4), no school district may increase its revenues for the 1995-96 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(a)1.
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under
sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(a)4.
4. Multiply the result under
subd. 3. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(b)
(b) Except as provided in
subs. (3) and
(4), no school district may increase its revenues for the 1996-97 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(b)1.
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under
sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(b)3.
3. Multiply the result under
subd. 2. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(c)
(c) Except as provided in
subs. (3) and
(4), no school district may increase its revenues for the 1997-98 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(c)1.
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under
sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(c)4.
4. Multiply the result under
subd. 3. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(d)
(d) Except as provided in
subs. (3) and
(4), no school district may increase its revenues for the 1998-99 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
121.91(2m)(d)1.
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding funds described under
sub. (4) (c), by the average of the number of pupils in the 3 previous school years.
121.91(2m)(d)4.
4. Multiply the result under
subd. 3. by the average of the number of pupils in the current and the 2 preceding school years.
121.91(3)(a)(a) If a school board wishes to exceed the limit under
sub. (1),
(2) or
(2m) otherwise applicable to the school district in any school year, it shall promptly adopt a resolution supporting inclusion in the final school district budget of an amount equal to the proposed excess revenue. The resolution shall specify whether the proposed excess revenue is for a recurring or nonrecurring purpose, or, if the proposed excess revenue is for both recurring and nonrecurring purposes, the amount of the proposed excess revenue for each purpose. The school board shall call a special referendum for the purpose of submitting the resolution to the electors of the school district for approval or rejection. In lieu of a special referendum, the school board may specify that the referendum be held at the next succeeding spring primary or election or September primary or general election, if such election is to be held not earlier than 35 days after the adoption of the resolution of the school board.
121.91(3)(b)
(b) The school district clerk shall publish type A, B, C, D and E notices of the referendum under
s. 10.01 (2). Notwithstanding
s. 10.01 (2) (a), the type A notice shall include a statement of the amount of the excess revenue specified in
par. (a) and a copy of the resolution under
par. (a).
Section 5.01 (1) applies in the event of failure to comply with the notice requirements of this paragraph.
121.91(3)(c)
(c) The referendum shall be held in accordance with
chs. 5 to
12.The school district clerk shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under
ss. 5.64 (2) and
7.08 (1) (a). The question submitted shall be whether the limit under
sub. (1),
(2) or
(2m) may be exceeded by a specified amount. If the resolution provides that any of the excess revenue will be used for a nonrecurring purpose, the ballot in the election shall so state and shall specify the amount that will be used for a nonrecurring purpose. The school district clerk shall promptly certify the results of the referendum to the department. The limit otherwise applicable to the school district under
sub. (1),
(2) or
(2m) is increased by the amount approved by a majority of those voting on the question.
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) The referendum shall be held in accordance with chs. 5 to 12.The school district clerk shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1) (a). The question submitted shall be whether the limit under sub. (1), (2) or (2m) may be exceeded by a specified amount. If the resolution provides that any of the excess revenue will be used for a nonrecurring purpose, the ballot in the election shall so state and shall specify the amount that will be used for a nonrecurring purpose. The school district clerk shall promptly certify the results of the referendum to the state superintendent. The limit otherwise applicable to the school district under sub. (1), (2) or (2m) is increased by the amount approved by a majority of those voting on the question.
121.91(3)(d)
(d) If an excess revenue is approved under this subsection for a recurring purpose, the excess revenue shall be included in the base for determining the limit for the next school year for purposes of this section. If an excess revenue is approved under this subsection for a nonrecurring purpose, the excess revenue shall not be included in the base for determining the limit for the next school year for purposes of this section.
121.91(4)(a)1.1. If a school board transfers to another governmental unit responsibility for providing any service that it provided in the preceding school year, the limit otherwise applicable under
sub. (1),
(2) or
(2m) in the current school year is decreased by the cost that it would have incurred to provide that service, as determined by the department.
Effective date note
NOTE: Subd. 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 a school board transfers to another governmental unit responsibility for providing any service that it provided in the preceding school year, the limit otherwise applicable under sub. (1), (2) or (2m) in the current school year is decreased by the cost that it would have incurred to provide that service, as determined by the state superintendent.
121.91(4)(a)2.
2. If a school board increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in the previous school year, the limit otherwise applicable under
sub. (1),
(2) or
(2m) in the current school year is increased by the cost of that service, as determined by the department.
Effective date note
NOTE: Subd. 2. 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
2. If a school board increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in the previous school year, the limit otherwise applicable under sub. (1), (2) or (2m) in the current school year is increased by the cost of that service, as determined by the state superintendent.
121.91(4)(a)3.
3. If responsibility for providing a service is transferred from one school board to another under
subds. 1. and
2., the department shall ensure that the amount of the decrease in the former school district's limit under
sub. (2m) shall be equal to or greater than the amount of the increase in the latter school district's limit under
sub. (2m).
121.91(4)(b)1.1. If a school district increases its territory by a boundary change under
s. 117.10,
117.11,
117.12,
117.13 or
117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under
sub. (1),
(2) or
(2m) is increased by an amount equal to the cost of extending services to the attached territory in the school year to which the limit applies, as determined by the department.
Effective date note
NOTE: Subd. 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 a school district increases its territory by a boundary change under s. 117.10, 117.11, 117.12, 117.13 or 117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under sub. (1), (2) or (2m) is increased by an amount equal to the cost of extending services to the attached territory in the school year to which the limit applies, as determined by the state superintendent.
121.91(4)(b)2.
2. If a school district decreases its territory due to a boundary change under
s. 117.11,
117.12,
117.13 or
117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under
sub. (1),
(2) or
(2m) is decreased by an amount equal to the cost of services that it provided to the detached territory in the school year to which the limit applies, as determined by the department.
Effective date note
NOTE: Subd. 2. 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
2. If a school district decreases its territory due to a boundary change under s. 117.11, 117.12, 117.13 or 117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under sub. (1), (2) or (2m) is decreased by an amount equal to the cost of services that it provided to the detached territory in the school year to which the limit applies, as determined by the state superintendent.
