121.90 History History: 1993 a. 16; 1995 a. 27.
121.905 121.905 Applicability.
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(3)(c)3. 3. For the limit for the 1997-98 school year, add the result under s. 121.91 (2m) (c) 2. to the result under par. (b).
121.905(3)(c)4. 4. For the limit for the 1998-99 school year or for any school year thereafter, add the result under s. 121.91 (2m) (d) 2. 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.
121.91 121.91 Revenue limit.
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) (a) The amount calculated as follows:
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)3. 3. Add the result under subd. 2. to $190.
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) (b) The amount calculated as follows:
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) (a) The amount calculated as follows:
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)3. 3. Add the result under subd. 1. to the result under subd. 2.
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) (b) The amount calculated as follows:
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) (2m)
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)3. 3. Add $200 to the result under subd. 1.
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)2. 2. Add $206 to the result under subd. 1.
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)2. 2. Multiply $206 by 1.0.
121.91(2m)(c)3. 3. Add the result under subd. 1. to the result under subd. 2.
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)2. 2. Multiply the amount determined under par. (c) 2. for the previous school year by 1.0.
121.91(2m)(d)3. 3. Add the result under subd. 1. to the result under subd. 2.
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) (3)
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) (4)
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.
121.91(4)(c) (c) The limit under sub. (1), (2) or (2m) is increased by the following amount:
121.91(4)(c)1. 1. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized prior to August 12, 1993, by a resolution of the school board or by a referendum and secured by the full faith and credit of the school district.
121.91(4)(c)2. 2. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized on or after August 12, 1993, by a referendum and secured by the full faith and credit of the school district.
121.91(4)(d) (d) If a school district's revenue in the preceding school year was less than the limit under sub. (2) or (2m) in the preceding school year, the limit otherwise applicable to the school district's revenue in the current school year under sub. (2m) is increased by an amount equal to 75% of the difference between the amount of its revenue in the preceding school year and the amount of the limit in the preceding school year under sub. (2) or (2m).
121.91(4)(e) (e) If a school district receives less aid under 20 USC 7701 to 7703 in the 1994-95 school year or in any school year thereafter than it received in the previous school year, the limit otherwise applicable to the school district's revenue in the following school year under sub. (2m) is increased by an amount equal to the reduction in such aid.
121.91(5) (5)
121.91(5)(a)(a) Upon request by a school board, the department may increase the school district's limit under sub. (1) by the amount necessary to allow the school district to avoid increasing its level of short-term borrowing over the amount of short-term borrowing incurred by the school district in the 1992-93 school year if the school district presents clear and convincing evidence of the need for the increase in the limit. The school board shall provide the department with any information that the department requires to make the determination.
Effective date note NOTE: Par. (a) 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 (a) Upon request by a school board, the state superintendent may increase the school district's limit under sub. (1) by the amount necessary to allow the school district to avoid increasing its level of short-term borrowing over the amount of short-term borrowing incurred by the school district in the 1992-93 school year if the school district presents clear and convincing evidence of the need for the increase in the limit. The school board shall provide the state superintendent with any information that the state superintendent requires to make his or her determination.
121.91(5)(b) (b) The department shall submit to the governor, and to the legislature under s. 13.172 (2), a report summarizing the requests made by school boards under par. (a) and the increases granted by the department.
Effective date note NOTE: Par. (b) 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:
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