121.05(1)(b)
(b) The number of teachers employed in the school district on the 3rd Friday of September of the previous school year.
121.05(1)(c)
(c) The estimated budget for the current school year which shall be based upon the uniform accounting system prescribed by the department.
121.05(1)(d)
(d) The number of pupils for whom contracts with private education services are entered into under
s. 120.13 (26).
121.05(3)
(3) If a school district is unable to hold school on either of the 2 dates specified in
sub. (1) (a), the state superintendent shall designate alternative membership counting dates.
121.05(4)
(4) The school board of a school district in which a foster or group home that is not exempt under
s. 70.11 is located may submit a report to the state superintendent. If the school board submits a report, it shall submit it by June 30. The report shall indicate, on a full-time equivalent basis, the number of pupils residing in such foster or group homes who were provided educational services by the school district during the current school year but were not included in the September or January membership count under
sub. (1) (a). The state superintendent shall adjust the school district's membership based on the report. The state superintendent shall make proportional adjustments to the memberships of the school districts in which the pupil was previously enrolled during that school year. The state superintendent shall obtain from such school districts the information necessary to make such adjustments. The state superintendent shall promulgate rules to implement and administer this subsection.
121.05 History
History: 1971 c. 125;
1973 c. 89;
1975 c. 224;
1977 c. 29,
418;
1979 c. 34,
221,
244;
1981 c. 20,
251;
1983 a. 27,
192,
509;
1985 a. 29,
218;
1985 a. 225 s.
100;
1987 a. 27,
399;
1989 a. 336;
1991 a. 39;
1993 a. 16,
395;
1995 a. 27 ss.
4040x,
4042,
9145 (1);
1995 a. 225;
1997 a. 27,
113,
164;
1999 a. 9,
83,
117; s. 13.93 (2) (c).
121.06
121.06
Determination and certification of equalized valuation. 121.06(1)(1) Annually on or before October 1, the full value of the taxable property in each part of each city, village and town in each school district shall be determined by the department of revenue according to its best judgment from all sources of information available to it and shall be certified by the department of revenue to the state superintendent.
121.06(2)
(2) The state superintendent shall certify to each school district clerk the appropriate full values certified to the state superintendent under
sub. (1).
121.06(3)
(3) For purposes of computing state aid under s.
121.08 equalized valuations calculated under sub.
(1) and certified under sub.
(2) shall exclude property taxed under s.
70.114, 1981 stats., s.
70.116, 1981 stats., s.
70.117, 1981 stats., or s.
70.175, 1981 stats.
121.06(4)
(4) For purposes of computing state aid under
s. 121.08, equalized valuations calculated under
sub. (1) and certified under
sub. (2) shall include the full value of computers that are exempt under
s. 70.11 (39) as determined under
s. 79.095 (3).
121.07
121.07
General provisions; state aid computation. In this subchapter:
121.07(1)(a)(a) The membership of the school district in the previous school year and the shared cost for the previous school year shall be used in computing general aid. If a school district has a state trust fund loan as a result of
s. 24.61 (3) (c) 2., the school district's debt service costs shall be based upon current school year costs for the term of the loan and for one additional school year.
121.07(1)(b)
(b) If the school district valuation is increased or decreased due to an alteration in school district boundaries before the 3rd Friday in September, the estimated shared cost for the current school year and the estimated mill levy rate shall be based on the school district equalized valuation of the territory comprising the altered school district.
121.07(1)(c)
(c) If an order of school district reorganization under
ch. 117 is not effective due to litigation until after the 3rd Friday in September but takes effect before April 1 of the current school year, state aid for any affected school district for the first year of operation shall be computed after the order takes effect using calculations by the state superintendent of the number of pupils enrolled and teacher-pupil ratio for the territory in the affected school district, which shall be made as if the school district had been in existence on the 3rd Friday in September.
121.07(6)(a)(a) "Shared cost" is the sum of the net cost of the general fund and the net cost of the debt service fund, except that "shared cost" excludes any costs, including attorney fees, incurred by a school district as a result of its participation in a lawsuit commenced against the state, beginning with such costs incurred in the fiscal year in which the lawsuit is commenced, excludes any expenditures from a capital improvement fund created under
s. 120.135 and excludes the costs of transporting those transfer pupils for whom the school district operating under
ch. 119 does not receive intradistrict transfer aid under
s. 121.85 (6) as a result of
s. 121.85 (6) (am). In this paragraph, "net cost of the debt service fund" includes all of the following amounts:
121.07(6)(a)1.
1. If a school board makes an expenditure from a capital expansion fund created under
s. 120.10 (10m), an amount determined by dividing the expenditure by the number of years in which the school district levied a tax for the capital project. This subdivision applies for the number of years equal to the number of years in which the school district levied a tax for the capital project.
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
pars. (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 and
121.85 (6) (b) 2. and
3. and
(c), 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,
121.105,
121.85 (6) (a) and
(g) and
121.86.
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;
1999 a. 9,
17.
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.
121.08(4)(a)(a) The amount of state aid that a school district is eligible to be paid from the appropriation under
s. 20.255 (2) (ac) shall be reduced by the amount determined as follows:
121.08(4)(a)2.
2. Divide the sum under
subd. 1. by the total amount of state aid that all school districts are eligible to be paid from the appropriation under
s. 20.255 (2) (ac), calculated as if the reduction under
par. (c) had not occurred.
121.08(4)(a)3.
3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriation under
s. 20.255 (2) (ac), calculated as if the reduction under
par. (c) had not occurred, by the quotient under
subd. 2.
121.08(4)(b)
(b) The amount of state aid that the school district operating under
ch. 119 is eligible to be paid from the appropriation under
s. 20.255 (2) (ac) shall also be reduced by 50% of the amounts paid under
s. 119.23 (4) and
(4m) in the current school year.
121.08(4)(c)
(c) The amount of state aid that each school district other than the school district operating under
ch. 119 is eligible to be paid from the appropriation under
s. 20.255 (2) (ac) shall also be reduced by an amount calculated as follows:
121.08(4)(c)2.
2. Divide the result obtained under
subd. 1. by the total amount of state aid that all school districts other than the school district operating under
ch. 119 are eligible to be paid from the appropriation under
s. 20.255 (2) (ac), calculated as if the reduction under
par. (a) had not occurred.
121.08(4)(c)3.
3. Multiply the amount of state aid that the school district is eligible to be paid from the appropriation under
s. 20.255 (2) (ac), calculated as if the reduction under
par. (a) had not occurred, by the quotient under
subd. 2.
121.08(4)(d)
(d) The state superintendent shall ensure that the total amount of aid reduction under
pars. (a) to
(c) lapses to the general fund.
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 in state aid in the current year than an amount equal to 85% of the state aid that it received 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. This subdivision does not apply after the 1998-99 school year.
121.105(2)(a)3.
3. A school district eligible for aid under
subd. 1. and
2. in the 1998-99 school year shall receive the greater of the aid amounts under
subd. 1. or
2. 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).
