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).
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(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).
121.15(1m)(a)2.
2. The amount appropriated in the 1998-99 fiscal year under
s. 20.255 (2) (q) shall be paid to school districts on the 3rd Monday in June, and $75,000,000 shall be paid to school districts on the 4th Monday in July, 1999, from the appropriation under
s. 20.255 (2) (ac).
121.15(1m)(a)3.
3. Beginning in the 1999-2000 school year, annually the state shall pay to school districts, from the appropriation under
s. 20.255 (2) (ac), $75,000,000 on the 4th Monday in July of the following school year.
121.15(1m)(b)
(b) The percentages under
subs. (1) (a) and
(1g) (a) shall be reduced proportionally to reflect the payments made under
par. (a). School districts shall treat the payments made in July under
par. (a) as if they had been received in the previous school year.
121.15(2)(a)(a) No state aid payments may be made to any district until the annual report under
s. 120.18 has been filed with the department.
121.15(2)(b)
(b) No state aid payments may be made to any district in the months of November to June until the budget and membership report under
s. 121.05 is filed with the department.
121.15(2)(c)
(c) If the state superintendent notifies a school district that a state aid payment may be withheld under
par. (a) or
(b), the state superintendent shall notify each member of the school board or the school district clerk. If the state superintendent notifies the school district clerk, the school district clerk shall promptly distribute a copy of the notice to each member of the school board.
121.15(3m)(a)1.
1. "Partial school revenues" means the sum of state school aids, other than the amounts appropriated under
s. 20.255 (2) (bi) and
(cv), property taxes levied for school districts and aid paid to school districts under
s. 79.095 (4), less the amount of any revenue limit increase under
s. 121.91 (4) (a) 2. due to a school board's increasing the services that it provides by adding responsibility for providing a service transferred to it from another school board, less the amount of any revenue limit increase under
s. 121.91 (4) (a) 3. and less the amount of any revenue limit increase under
s. 121.91 (4) (h).
121.15(3m)(b)
(b) By May 15, 1999, and annually by May 15 thereafter, the department, the department of administration and the legislative fiscal bureau shall jointly certify to the joint committee on finance an estimate of the amount necessary to appropriate under
s. 20.255 (2) (ac) in the following school year to ensure that the sum of state school aids and the school levy tax credit under
s. 79.10 (4) equals two-thirds of partial school revenues.
121.15(3m)(c)
(c) By June 30, 1999, and annually by June 30 thereafter, the joint committee on finance shall determine the amount appropriated under
s. 20.255 (2) (ac) in the following school year.
121.15(4)(a)(a) In this subsection, "state aid" has the meaning given in
s. 121.90 (2) except that it excludes aid paid to school districts under
s. 79.095 (4).
121.15(4)(b)
(b) On July 1 and October 15, using the most accurate data available, the state superintendent shall provide the department of revenue and each school district with an estimate of the total amount of state aid the school district will receive in the current school year. On October 15, using the most accurate data available, the state superintendent shall calculate the total amount of state aid that each school district will receive in the current school year. Any adjustments to that calculation shall be made by increasing or decreasing the payment made in September of the following school year.
121.17
121.17
Use of federal revenue sharing funds. It is the intent of the legislature that school districts receiving federal revenue sharing funds through the state under this subchapter shall utilize these funds in compliance with the federal revenue sharing requirements as defined in the state and local fiscal assistance act of 1972 (
P.L. 92-512), as amended by
P.L. 94-488. The department shall assure compliance with this section.
121.17 History
History: 1973 c. 90;
1977 c. 29 s.
1101; Stats. 1977 s. 121.17;
1995 a. 27;
1997 a. 27.
121.23
121.23
Payment of aids in school district labor disputes. 121.23(1)(1) In the event that the state superintendent finds that school is not held, or educational standards are not maintained in accordance with
s. 121.02 (1) (f) as the result of a strike by school district employees, make-up days are authorized to be scheduled but no make-up days are required.
121.23(2)
(2) If a school district holds less than 180 days of school as the result of a strike by school district employees, for the purposes of computing general aid, the state superintendent shall compute the school district's primary and secondary ceiling costs per member in accordance with the procedure specified in
pars. (a) to
(e). In making the calculation, the state superintendent shall:
121.23(2)(a)
(a) Determine the amount of shared cost not incurred by the school district because of the strike.
121.23(2)(b)
(b) Determine the amount of shared cost that the school district would have incurred had the strike not occurred.
121.23(2)(c)
(c) Divide the amount determined under
par. (a) by the amount determined under
par. (b).
