121.07(6)(a)2.
2. The annual cost of leasing a school or other school district facility if the lease provides for construction of the school or facility and the lease either provides that ownership of the school or facility transfers to the school district at the termination of the lease or provides an option for such a transfer.
121.07(6)(am)1.1. In calculating shared cost under
par. (a) for the purpose of computing state aid paid under
s. 121.08 in the 1997-98 to 2000-01 school years, if a school district's equalized valuation exceeds its tertiary guaranteed valuation, the department shall deduct an amount equal to the following percentages of the amount received by the school district under
s. 121.85 (6) (b) 3. in the 1995-96 school year that is in addition to the amount received by the school district under
s. 121.85 (6) (b) 2. in that school year:
121.07(6)(am)2.
2. The amount deducted under
subd. 1. may not exceed the amount by which the school district's shared cost, including the additional aid paid under
s. 121.85 (6) (b) 3. in the 1995-96 school year, exceeds the school district's secondary ceiling cost per member multiplied by its membership.
121.07(6)(b)
(b) The "primary ceiling cost per member" is $1,000.
121.07(6)(c)
(c) The "primary shared cost" is that portion of a district's shared cost which is less than or equal to the primary ceiling cost per member multiplied by its membership.
121.07(6)(d)1.1. The "secondary ceiling cost per member" in the 1996-97 school year is an amount determined by multiplying the primary ceiling cost per member in the 1995-96 school year by 1.0 plus the rate certified under
s. 73.03 (46) expressed as a decimal.
121.07(6)(d)2.
2. The "secondary ceiling cost per member" in the 1997-98 school year and in each school year thereafter is an amount determined by multiplying the secondary ceiling cost per member in the previous school year by 1.0 plus the rate certified under
s. 73.03 (46) expressed as a decimal.
121.07(6)(dg)
(dg) The "secondary shared cost" is that portion of a school district's shared cost which is greater than the primary ceiling cost per member multiplied by its membership and less than or equal to the secondary ceiling cost per member multiplied by its membership.
121.07(6)(dr)
(dr) The "tertiary shared cost" is that portion of a school district's shared cost which is greater than the secondary ceiling cost per member multiplied by its membership.
121.07(6)(e)1.1. For a school district created by a consolidation under
s. 117.08 or
117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under
pars. (b) and
(d) shall be multiplied by 1.1 and rounded to the next lowest dollar.
121.07(6)(e)2.
2. For a school district from which territory was detached to create a school district under
s. 117.105, in each of the 3 school years beginning on the July 1 following the effective date of the reorganization under
s. 117.105, the amounts under
par. (b) and
(d) shall be multiplied by 1.05 and rounded to the next lower dollar.
121.07(7)
(7) Guaranteed valuation per member. 121.07(7)(a)(a) The "primary guaranteed valuation per member" is $2,000,000.
121.07(7)(b)
(b) The "secondary guaranteed valuation per member" is an amount, rounded to the next lower dollar, that, after subtraction of payments under
ss. 121.09,
121.105,
121.85 (6) (b) 2. and
3. and
(c) and
121.86, fully distributes an amount equal to the amount remaining in the appropriation under
s. 20.255 (2) (ac) plus $75,000,000 in the 1997-98 school year and $100,000,000 in the 1998-99 school year for payments under
ss. 121.08 and
121.85 (6) (a) and
(g).
121.07(7)(bm)
(bm) The "tertiary guaranteed valuation per member" is the amount rounded to the next lower dollar determined by dividing the equalized valuation of the state by the state total membership.
121.07(7)(c)
(c) For districts operating only high school grades, the amounts in
pars. (a) to
(bm) shall be multiplied by 3 and rounded to the next lower dollar.
121.07(7)(d)
(d) For districts operating only elementary grades, the amounts in
pars. (a) to
(bm) shall be multiplied by 1.5 and rounded to the next lower dollar.
121.07(7)(e)1.1. For a school district created by a consolidation under
s. 117.08 or
117.09, in the school year in which the consolidation takes effect and in each of the subsequent 4 school years, the amounts under
pars. (a) to
(bm) shall be multiplied by 1.1 and rounded to the next lower dollar.
121.07(7)(e)2.
2. For a school district from which territory was detached to create a school district under
s. 117.105, in each of the 3 school years beginning on the July 1 following the effective date of the reorganization under
s. 117.105, the amounts under
pars. (a) to
(bm) shall be multiplied by 1.05 and rounded to the next lower dollar.
121.07(8)
(8) Guaranteed valuation. A school district's primary, secondary and tertiary guaranteed valuations are determined by multiplying the amounts in
sub. (7) by the district's membership.
121.07(10)(b)
(b) The "primary required levy rate" is the primary shared cost divided by the primary guaranteed valuation.
121.07(10)(c)
(c) The "secondary required levy rate" is the secondary shared cost divided by the secondary guaranteed valuation.
121.07(10)(d)
(d) The "tertiary required levy rate" is the tertiary shared cost divided by the tertiary guaranteed valuation.
121.07 History
History: 1971 c. 125;
1973 c. 61,
90,
190,
333;
1975 c. 39;
1977 c. 29,
178,
418;
1979 c. 34,
221;
1981 c. 20,
317,
385;
1983 a. 27,
212;
1985 a. 29;
1987 a. 27;
1989 a. 31,
114,
309,
336,
359;
1991 a. 39,
269,
315;
1993 a. 16,
437;
1995 a. 27 ss.
4046m to
4064,
9145 (1);
1997 a. 27,
113,
286.
121.08
121.08
Payment of state aids; reductions. 121.08(1)
(1) The state shall pay to the school district the sum of the following amounts:
121.08(1)(a)
(a) The amount by which the primary guaranteed valuation exceeds the school district equalized valuation, multiplied by the primary required levy rate.
121.08(1)(b)
(b) The amount by which the secondary guaranteed valuation exceeds the school district equalized valuation multiplied by the secondary required levy rate.
121.08(1)(c)
(c) The amount by which the tertiary guaranteed valuation exceeds the school district equalized valuation multiplied by the tertiary required levy rate.
121.08(2)
(2) The aid computed under
sub. (1) shall be reduced by the sum of the amount by which the school district equalized valuation exceeds the secondary guaranteed valuation, multiplied by the secondary required levy rate, and the amount by which the school district equalized valuation exceeds the tertiary guaranteed valuation, multiplied by the tertiary required levy rate. In no case may the aid under this section be less than the amount under
sub. (1) (a).
121.08(3)
(3) The aid computed under
sub. (1) shall be reduced by the amount by which the aid that the school district is receiving under
sub. (1) as a result of the number of pupils reported as enrolled in the school district under
s. 121.05 (1) (a) 7. exceeds the amount paid by the school district for tuition for those pupils.
121.09
121.09
State aid adjustment; redetermination of assessment. 121.09(1)(1) If, on or after July 1, 1980, 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 lower than the previous assessment, or if, on or after January 1, 1982, the state board of assessors makes a final redetermination on the assessment of property subject to taxation under
s. 70.995 that is lower than the previous assessment, the school board of the school district in which the property is located may, within 4 years after the date of the determination, decision or judgment, file the determination of the state board of assessors, the decision of the tax appeals commission or the judgment of the court with the state superintendent, requesting an adjustment in state aid to the school district. If the state superintendent determines that the determination, decision or judgment is final and that it has been filed within the 4-year period, the state shall pay to the school district in the subsequent fiscal year, from the appropriations under
s. 20.255 (2) (ac) and
(q), 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(2)
(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.
121.105
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,
121.85 and
121.86.
121.105(2)(a)1.1. 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. 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 appropriations under
s. 20.255 (2) (ac) and
(q).
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 appropriations under
s. 20.255 (2) (ac) and
(q).
121.135
121.135
State aid to county children with disabilities education boards. 121.135(1)(1) If, upon receipt of the plan under
s. 115.77 (4), the state superintendent is satisfied that there are children participating in a special education program provided by a county children with disabilities education board, the state superintendent shall certify to the department of administration from the appropriation under
s. 20.255 (2) (bh) in favor of the county children with disabilities 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 children with disabilities education board and the school district's shared costs were increased by the costs of the county children with disabilities education board program for all pupils participating in the county children with disabilities education board program who are residents of the school district, and multiplying the costs of the county children with disabilities education board program by that percentage.
121.135(2)(a)2.
2. "Costs of the county children with disabilities education board program" means the gross cost of the county children with disabilities 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 children with disabilities education board.
121.135(3)
(3) This section does not apply beginning on the effective date of a resolution adopted under
s. 115.817 (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 children with disabilities 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 children with disabilities education board only for those academic summer classes or laboratory periods that are for necessary academic purposes, as defined by the state superintendent by rule. 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 Note
NOTE: Sub. (1) is shown as affected by two acts of the 1997 legislature and as merged by the revisor under s. 13.93 (2) (c).
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 children with disabilities education board shall file with the department a report stating the summer average daily membership equivalent.
121.14(3)
(3) References to county children with disabilities education boards under
subs. (1) and
(2) (b) do not apply beginning on the effective date of a resolution adopted under
s. 115.817 (9) (c).
121.15
121.15
Payment of state aid. 121.15(1)
(1) Except as provided under
sub. (1g), 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(1g)(a)(a) If a school board submits a written request to the department before May 1, in the following school year the department shall pay to that school district an amount equal to 10% of the school district's total aid entitlement under
s. 121.08 in each month from September to June.
121.15(1g)(b)
(b) For the September and October payments, the total aid entitlement shall be estimated based upon the total aid payment in the previous year.
121.15(1g)(c)
(c) For the payments from November to June, the total aid entitlement shall be computed on the basis of the budget and membership report under
s. 121.05.
121.15(1g)(d)
(d) Payments under this subsection shall be made on the 3rd Monday of the month, except that payment shall be made on the first Monday of the month for the December payment and on the 4th Monday of the month for the March payment.
121.15(1g)(e)
(e) If a school board chooses the distribution schedule under this subsection, it shall pay to the department of public instruction an amount equal to the earnings that the school district's aid entitlement would have accrued had the school district's aid been distributed under
sub. (1), as determined by the department of administration.
121.15(1m)(a)(a) Notwithstanding
subs. (1) and
(1g), a portion of state aid to school districts shall be distributed as follows:
121.15(1m)(a)1.
1. An amount equal to $75,000,000 shall be paid to school districts on the 4th Monday in July, 1998, from the appropriation under
s. 20.255 (2) (ac).
