121.87
121.87
School district report. 121.87(1)
(1) Any school district that receives aid under this subchapter in any school year shall submit a report to the state superintendent, on a form provided by the state superintendent, by October 15 of the following school year. The report shall include all of the following for the school year in which the school district received aid:
121.87(1)(a)
(a) The number of pupils who transferred to the school district, the number of pupils who transferred to another school district and the number of intradistrict transfers under this subchapter.
121.87(1)(b)
(b) The number of pupils who transferred to the school district under this subchapter who are eligible for free or reduced-price lunches under
42 USC 1758.
121.87(1)(c)
(c) A detailed description of how the school district used the aid received under this subchapter, including any expenditures on staff, materials and services that are not related to the special transfer program. The report shall separately describe the use of aid received under
s. 121.85 (6) (b) 3.
121.87(1)(d)
(d) The additional costs incurred by the school district for the pupils who transferred to the school district under this subchapter, including the cost of any additional teachers and the costs of counseling, remediation and pupil transportation.
121.87(1)(e)
(e) Any other information requested by the state superintendent.
121.87(2)
(2) The state superintendent shall develop a standard method for reporting under
sub. (1).
121.87(3)
(3) In addition to the report under
sub. (1), annually by May 1 the board of school directors of the school district operating under
ch. 119 shall submit a report to the legislature under
s. 13.172 (2) that specifies the number, percentage, race, sex, grade and attendance area of pupils transferred outside their attendance area without written consent under
s. 121.85 (6) (am).
REVENUE LIMIT
121.90
121.90
Definitions. In this subchapter:
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., and the number of pupils enrolled in the previous school year who were attending the Youth Challenge program in the previous school year, 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 40% 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, a number equal to 20% of the summer enrollment in the year 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999; a number equal to 40% of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000; and a number equal to 40% of the summer enrollment in the year 2001 shall be included in the number of pupils enrolled on the 3rd Friday of September 2001.
121.90(1)(dm)
(dm) In determining a school district's revenue limit in the 2002-03 school year, a number equal to 40% of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000; a number equal to 40% of the summer enrollment in the year 2001 shall be included in the number of pupils enrolled on the 3rd Friday of September 2001; and a number equal to 40% of the summer enrollment in the year 2002 shall be included in the number of pupils enrolled on the 3rd Friday of September 2002.
121.90(1)(dr)
(dr) In determining a school district's revenue limit in the 2003-04 school year and in each school year thereafter, a number equal to 40% 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(1)(e)
(e) In determining a school district's revenue limit for the 2000-01 school year or for any school year thereafter, the department shall calculate the number of pupils enrolled in each school year prior to the 2000-01 school year as the number was calculated in that school year under s.
121.85 (6) (b) 1. and
(f), 1997 stats.
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) and including adjustments made under
s. 121.15 (4), and amounts under
s. 79.095 (4) for the current school year, except that "state aid" excludes all of the following:
121.90(3)
(3) "Summer enrollment" means the summer average daily membership equivalent for classes approved under
s. 121.14.
121.905(1)(1) In this section, "revenue ceiling" means $6,700 in the 2001-02 school year and in any subsequent school year means $6,900.
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 state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of
s. 120.13 (19) and 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(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(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)(a)(a) 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.
121.905(4)(b)1.1. A school district may increase its revenue ceiling by following the procedures prescribed in
s. 121.91 (3).
121.905(4)(b)2.
2. The department shall, under
s. 121.91 (4), adjust the revenue ceiling otherwise applicable to a school district under this section as if the revenue ceiling constituted a revenue limit under
s. 121.91 (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)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 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)
(e) Except as provided in
subs. (3) and
(4), no school district may increase its revenues for the 1999-2000 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
121.91(2m)(e)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 property taxes levied for the purpose of
s. 120.13 (19) and excluding funds described under
sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.
121.91(2m)(e)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)(e)4.
4. Multiply the result under
subd. 3. by the average of the number of pupils enrolled in the current and the 2 preceding school years.
121.91(2m)(r)1.1. Notwithstanding
pars. (c),
(d) and
(e), 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)(r)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)(r)1.b.
b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under
s. 73.0305 expressed as a decimal to the result under
subd. 1. a.
121.91(2m)(r)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)(r)2.
2. If a school district is created under
s. 117.105, the following adjustments to the calculations under
pars. (c),
(d) and
(e) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:
121.91(2m)(r)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.,
(d) 1. and
(e) 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.,
(d) 1. and
(e) 1. instead of the average of the number of pupils in the 3 previous school years.
121.91(2m)(r)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.,
(d) 4. and
(e) 3. 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. The resolution shall be filed as provided in
s. 8.37. 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 sooner than 42 days after the filing 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.
