121.91(4)(h)
(h) The limit otherwise applicable to a school district under
sub. (2m) in any school year is increased by an amount equal to the amount deposited into the capital improvement fund under
s. 120.135 (2) in that school year.
121.91(4)(i)
(i) The limit otherwise applicable to a school district under
sub. (2m) in any school year is increased by an amount equal to the amount of property taxes levied for the purpose of
s. 120.13 (19) for that school year.
121.91(4)(j)
(j) If a school board implemented an intradistrict pupil transfer program to reduce racial imbalance in the school district after June 30, 1993, but before September 1, 2001, the limit otherwise applicable to the school district under
sub. (2m) in the 2001-02, 2002-03, and 2003-04 school years is increased by an amount equal to one-third of the amount received in the 1994-95 school year under
s. 121.85 as a result of implementing the program.
121.91(4)(k)
(k) The limit otherwise applicable under
sub. (2m) to a school district that is at least 275 square miles in area and in which the number of pupils enrolled in the 2000-01 school year was less than 450 is increased for the 2001-02 school year by the following amount:
121.91(4)(k)1.
1. If the number of pupils enrolled in the school district declined between the 1996-97 school year and the 2000-01 school year, but the decline was less than 10%, $100,000.
121.91(4)(k)2.
2. If the decline in the number of pupils enrolled between the 1996-97 school year and the 2000-01 school year was at least 10% but not more than 20%, $175,000.
121.91(4)(k)3.
3. If the decline in the number of pupils enrolled between the 1996-97 school year and the 2000-01 school year was more than 20%, $250,000.
121.91(4)(L)1.1. In this paragraph, "local law enforcement agency" means a governmental unit of one or more persons employed full time by a city, town, village, or county in this state for the purpose of preventing and detecting crime and enforcing state laws or local ordinances, employees of which unit are authorized to make arrests for crimes while acting within the scope of their authority.
121.91(4)(L)2.
2. The limit otherwise applicable to a school district under
sub. (2m) in any school year is increased by an amount equal to $100 times the number of pupils enrolled in the school district or $40,000, whichever is greater, if the school board adopts a resolution to do so, the school board and a local law enforcement agency jointly develop a school safety plan that specifies the purposes of the additional revenue, the school safety plan is consistent with the school safety plan required under
s. 118.07 (4), and the school board submits the school safety plan to the department.
121.91(4)(L)3.
3. A school district may use the excess revenue under this paragraph to purchase school safety equipment, fund the compensation costs of security officers, or for school safety expenditures consistent with the school safety plan required under
s. 118.07 (4). Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91(4)(m)1.1. If a school board adopts a resolution to do so, the limit otherwise applicable to the school district under
sub. (2m) in any school year is increased by the amount spent by the school district in the 2nd previous school year to pay the salary and fringe benefit costs of school nurses employed by the school board and school nurses providing nursing services in the school district under a contract with the school board.
121.91(4)(m)2.
2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91(4)(n)1.1. If the school board adopts a resolution to do so, the limit otherwise applicable to the school district under
sub. (2m) in any school year is increased by the portion, specified in
subd. 2., of the amount determined as follows, if a positive number:
121.91(4)(n)1.a.
a. Determine the average amount spent by the school district on transportation per pupil in the 2nd previous school year.
121.91(4)(n)1.b.
b. Determine the statewide average amount spent on transportation per pupil in the 2nd previous school year.
121.91(4)(n)1.c.
c. Subtract the result in
subd. 1. b. from the result in
subd. 1. a. and multiply the difference by the school district membership in the 2nd previous school year.
121.91(4)(n)2.c.
c. In the 2012-13 school year or any subsequent year, 100 percent of the amount determined in
subd. 1. c.
121.91(4)(n)3.
3. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91(4)(o)1.1. If a school board adopts a resolution to do so, the limit otherwise applicable to a school district under
sub. (2m) in any school year is increased by the amount spent by the school district in that school year on energy efficiency measures, and renewable energy products, that result in the avoidance of, or reduction in, energy costs. The department shall promulgate rules to implement this subdivision, including eligibility standards for school districts.
121.91(4)(o)2.
2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91 Cross-reference
Cross-reference: See also ch.
PI 15, Wis. adm. code.
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.
121.91(6)
(6) In determining a school district's limit under
sub. (2m) (c) for the 1997-98 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) (c) 4., is more than 2% less than the average of the number of pupils enrolled in the 3 previous school years, as calculated under
sub. (2m) (c) 1., the school district's limit shall be calculated as if the decrease had been 2%.
121.91(7)
(7) Except as provided in
sub. (4) (f) 2. and
(L) to
(o) and
(8), if an excess revenue is approved under
sub. (3) for a recurring purpose or allowed under
sub. (4), 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
sub. (3) 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(8)
(8) If a school district's initial revenue limit for the current school year, as calculated under
s. 121.905 or
sub. (2m), whichever is appropriate, before making any adjustments under
sub. (3) or
(4), is less than the amount determined by multiplying the amount under
sub. (2m) (g) 1. or
(h) 1. by the average of the number of pupils enrolled in the 3 preceding school years, the school district's initial revenue limit for the current school year, before making any adjustments under
sub. (3) or
(4), is the amount determined by multiplying the amount under
sub. (2m) (g) 1. or
(h) 1. by the average of the number of pupils enrolled in the 3 preceding school years. Any additional revenue received by a school district as a result of this subsection shall not be included in the base for determining the school district's limit under
sub. (2m) for the following school year.
121.91 History
History: 1993 a. 16;
1995 a. 27 ss.
4108m to
4114,
9145 (1);
1997 a. 27,
113,
164,
237,
286;
1999 a. 9,
17,
19,
32,
182;
2001 a. 16;
2005 a. 25,
219;
2007 a. 1,
20;
2009 a. 28.
121.92
121.92
Penalty for exceeding revenue ceiling or limit. 121.92(1)(1) In this section, "excess revenue" means the amount by which a school district's revenue exceeds its ceiling under
s. 121.905 or its limit under
s. 121.91.
121.92(2)
(2) The state superintendent shall do all of the following:
121.92(2)(a)
(a) Deduct from the state aid payment to a school district under
s. 121.08 in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the excess revenue for the school district or the amount of those aids, whichever is less.
121.92(2)(b)
(b) If the amount of the deduction under
par. (a) is insufficient to cover the excess revenue, deduct from the other state aid payments to the school district in the school year in which the school district exceeded the revenue ceiling or limit an amount equal to the remaining excess revenue or the amount of those payments, whichever is less.
121.92(2)(c)
(c) If the amount of the deductions under
pars. (a) and
(b) is insufficient to cover the excess revenue, order the school board to reduce the property tax obligations of its taxpayers by an amount that represents the remainder of the excess revenue. The school district's refunds to taxpayers who have already paid their taxes shall be increased by interest at the rate of 0.5% per month. If the school board violates the order, any resident of the school district may seek injunctive relief. This paragraph does not apply to property taxes levied for the purpose of paying the principal and interest on valid bonds or notes issued by the school board.
121.92(2)(d)
(d) Ensure that the amount of state aid reduction under
pars. (a) and
(b) lapses to the general fund.
121.92(2)(e)
(e) Ensure that the amount of the excess revenue is not included in determining the school district's ceiling or limit in the succeeding school year.
