121.90(1)
(1) "Number of pupils enrolled" means the number of pupils enrolled on the 3rd Friday of September, including pupils identified in
s. 121.05 (1) (a) 1. to
11., except that "number of pupils enrolled" excludes the number of pupils attending public school under
s. 118.145 (4) and except as follows:
121.90(1)(a)
(a) In determining a school district's revenue limit for the 1998-99 school year, a number equal to 20% of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998.
121.90(1)(b)
(b) In determining a school district's revenue limit in the 1999-2000 school year, a number equal to 20% of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998; and a number equal to 20% of the summer enrollment in 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999.
121.90(1)(c)
(c) In determining a school district's revenue limit in the 2000-01 school year, a number equal to 20% of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998; a number equal to 20% of the summer enrollment in 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999; and a number equal to 20% of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000.
121.90(1)(d)
(d) In determining a school district's revenue limit in the 2001-02 school year and in each school year thereafter, a number equal to 20% of the summer enrollment shall be included in the number of pupils enrolled on the 3rd Friday of September of each appropriate school year.
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 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 all of the following:
121.90(2)(a)
(a) Any additional aid that a school district receives as a result of
ss. 121.07 (6) (e) 1. and
(7) (e) 1. and
121.105 (3) for school district consolidations that are effective on or after July 1, 1995, as determined by the department. "State aid" also includes amounts under
s. 79.095 for the current school year.
121.90 Note
NOTE: Sub. (2) is shown as affected by three acts of the 1997 legislature and as merged by the revisor under s. 13.93 (2) (c).
121.90(3)
(3) "Summer enrollment" means the summer average daily membership equivalent for classes approved under
s. 121.14.
121.90 History
History: 1993 a. 16;
1995 a. 27;
1997 a. 27,
113,
237,
286; s. 13.93 (2) (c).
121.905(1)(1) In this section, "revenue ceiling" means $5,900 in the 1997-98 school year and in any subsequent school year means $6,100.
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)1.1. Except as provided under
subd. 2., calculate the sum of the amount of aid received under
ss. 121.08 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 children with disabilities 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 children with disabilities education board in the previous school year.
121.905 Note
NOTE: Subd. 1. is shown as affected by three acts of the 1997 legislature and as merged by the revisor under s. 13.93 (2) (c).
121.905(3)(a)2.
2. For a school district created under
s. 117.105, for the school year beginning with the effective date of the reorganization, perform the following calculations:
121.905(3)(a)2.a.
a. Calculate the sum under
subd. 1. for each of the school districts from which territory was detached to create the new school district.
121.905(3)(a)2.b.
b. For each of those school districts, divide the result in
subd. 2. a. by the number of pupils enrolled in that school district in the previous school year.
121.905(3)(a)2.c.
c. For each of those school districts, multiply the result in
subd. 2. b. by the number of pupils enrolled in that school district in the previous school year who resided in territory that was detached to create the new school district.
121.905(3)(b)1.1. Except as provided under
subd. 2., divide the result in
par. (a) 1. by the sum of the average of the number of pupils enrolled in the 3 previous school years and the number of pupils enrolled who were school district residents and solely enrolled in a special education program provided by a county children with disabilities education board program in the previous school year.
121.905 Note
NOTE: Subd. 1. is shown as affected by two acts of the 1997 legislature and as merged by the revisor under. s. 13.93 (2) (c).
121.905(3)(b)2.
2. For a school district created under
s. 117.105, for the school year beginning with the effective date of the reorganization, divide the result in
par. (a) 2. by the number of pupils who in the previous school year were enrolled in a school district from which territory was detached to create the new school district and who resided in the detached territory; for the school year beginning on the first July 1 following the effective date of the reorganization, divide the result in
par. (a) 2. by the number of pupils in the previous school year; and for the school year beginning on the 2nd July 1 following the effective date of the reorganization, divide the result in
par. (a) 2. by the average of the number of pupils in the 2 previous school years.
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
sub. (2) 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;
1997 a. 27,
113,
164,
286; s. 13.93 (2) (c).
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),
(4) and
(6), 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 a number calculated by adding the number of pupils enrolled in the 3 previous school years, subtracting from that total the number of pupils attending private schools under
s. 119.23 in the 4th, 3rd and 2nd preceding school years, and dividing the remainder by 3.
121.91(2m)(c)4.
4. Multiply the result under
subd. 3. by a number calculated by adding the number of pupils enrolled in the current and the 2 preceding school years, subtracting from that total the number of pupils attending private schools under
s. 119.23 in the 3 previous school years, and dividing the remainder by 3.
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 a number calculated by adding the number of pupils enrolled in the 3 previous school years, subtracting from that total the number of pupils attending charter schools under
s. 118.40 (2r) and private schools under
s. 119.23 in the 4th, 3rd and 2nd preceding school years and dividing the remainder by 3.
121.91(2m)(d)2.
2. Multiply the amount of the revenue increase per pupil allowed under this subsection for the previous school year by the sum of 1.0 plus the allowable rate of increase under
s. 73.0305 expressed as a decimal.
121.91(2m)(d)4.
4. Multiply the result under
subd. 3. by a number calculated by adding the number of pupils enrolled in the current and the 2 preceding school years, subtracting from that total the number of pupils attending charter schools under
s. 118.40 (2r) and private schools under
s. 119.23 in the 3 previous school years and dividing the remainder by 3.
121.91(2m)(e)1.1. Notwithstanding
pars. (c) and
(d), if a school district is created under
s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under
subs. (3) and
(4):
121.91(2m)(e)1.a.
a. Divide the result under
s. 121.905 (3) (a) 2. by the total number of pupils who in the previous school year were enrolled in a school district from which territory was detached to create the new school district and who resided in the detached territory.
121.91(2m)(e)1.c.
c. Multiply the result under
subd. 1. b. by the number of pupils who in the previous school year were enrolled in a school district from which territory was detached to create the new school district and who resided in the detached territory, or by the number of pupils enrolled in the new school district in the current school year, whichever is greater.
121.91(2m)(e)2.
2. If a school district is created under
s. 117.105, the following adjustments to the calculations under
pars. (c) and
(d) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:
121.91(2m)(e)2.a.
a. For the school year beginning on the first July 1 following the effective date of the reorganization the number of pupils in the previous school year shall be used under
pars. (c) 1. and
(d) 1. instead of the average of the number of pupils in the 3 previous school years, and for the school year beginning on the 2nd July 1 following the effective date of the reorganization the average of the number of pupils in the 2 previous school years shall be used under
pars. (c) 1. and
(d) 1. instead of the average of the number of pupils in the 3 previous school years.
121.91(2m)(e)2.b.
b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school years shall be used under
pars. (c) 4. and
(d) 4. instead of 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. (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. Within 10 days after adopting the resolution, the school board shall notify the department of the scheduled date of the referendum and submit a copy of the resolution to the department. 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. The school district clerk shall certify the results of the referendum to the department within 10 days after the referendum is held.
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. (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 limit otherwise applicable to the school district under
sub. (2m) is increased by the amount approved by a majority of those voting on the question.
121.91 Note
NOTE: Par. (c) is shown as affected by two acts of the 1997 legislature and as merged by the revisor under s. 13.93 (2) (c).
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. (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. (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. Notwithstanding
subd. 2., if a school board increases the services that it provides by adding responsibility for providing a service that is transferred to it from another governmental unit for a child with a disability, as defined in
s. 115.76 (5), or for a limited-English speaking pupil, as defined in
s. 115.955 (7), the limit otherwise applicable under
sub. (2m) in the current school year is increased by an amount equal to the estimated cost of providing the service less the estimated amount of aid that the school district will receive for the child or pupil in the following school year under
s. 115.88 (1m) to
(6) and
(8),
115.995 or
118.255, as determined by the state superintendent. A school board that transfers or receives responsibility for providing a service under this subdivision shall notify the state superintendent. A school board that transfers responsibility for providing a service under this subdivision shall provide the state superintendent with an estimate of the reduction in cost attributable to the transfer, even if that estimate is zero. The state superintendent shall notify the transferring school district when a receiving school district notifies the state superintendent that it has received responsibility for providing a service transferred to it under this subdivision.
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. (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. (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. (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)(c)3.
3. 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 by a resolution of the school board and secured by the full faith and credit of the school district if the issuance of the debt was not subject to a referendum as a result of
s. 67.05 (6a) (bg) or
(7) (j) or
67.12 (12) (e) 2r. or
(h).
121.91(4)(d)
(d) If a school district's revenue in the preceding school year was less than the limit under
sub. (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. (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(4)(f)1.1. For the 1998-99 school year, if the average of the number of pupils enrolled in the current and the 2 preceding school years, as calculated under
sub. (2m) (d) 4., is less than the average of the number of pupils enrolled in the 3 previous school years, as calculated under
sub. (2m) (d) 1., the limit otherwise applicable under
sub. (2m) (d) is increased by the additional amount that would have been calculated had the decline in average enrollment been 25% of what it was.
121.91(4)(f)2.
2. Any additional revenue received by a school district as a result of
subd. 1. shall not be included in the base for determining the school district's limit under
sub. (2m) (d) for the following school year.
121.91(4)(g)
(g) The limit otherwise applicable to a school district from which territory is detached to create a school district under
s. 117.105 is increased for the school year beginning with the effective date of the reorganization under
s. 117.105 by an amount equal to 5% of the school district's state aid.
121.91(5)(a)(a) Upon request by a school board, the state superintendent may increase the school district's limit under s.
121.91 (1), 1995 stats., 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 the determination.
121.91(5)(b)
(b) The state superintendent 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 state superintendent.
