121.07(7)
(7) Guaranteed valuation per member. 121.07(7)(a)(a) The "primary guaranteed valuation per member" is $1,930,000.
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).
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 1.15 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;
2001 a. 16,
109;
2003 a. 33;
2005 a. 25;
2009 a. 28;
2011 a. 71.
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. (b) or
(br) 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. (b) or
(br) 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 the amount calculated as follows:
121.08(4)(b)1.
1. Multiply the amounts paid under
s. 119.23 (4) and
(4m) in the 2009-10 school year by 41.6 percent, and multiply the amounts paid under
s. 119.23 (4) and
(4m) in the 2010-11 school year and in each school year thereafter by 38.4 percent.
121.08(4)(b)2.
2. Multiply the amounts paid under
s. 119.23 (4) and
(4m) in the 2009-10 school year by 3.4 percent, and multiply the amounts paid under
s. 119.23 (4) and
(4m) in the 2010-11 school year and in each school year thereafter by 6.6 percent.
121.08(4)(br)
(br) The amount of state aid that an eligible school district is eligible to be paid from the appropriation under
s. 20.255 (2) (ac) shall also be reduced by the amount calculated by multiplying the amounts paid under
s. 118.60 (4) and
(4m) in the first school year that begins after a school district is identified as an eligible school district under
s. 118.60 (1m) or
2011 Wisconsin Act 32, section 9137 (3u), and in each school year thereafter by 38.4 percent.
121.08(4)(d)
(d) The state superintendent shall ensure that the total amount of aid reduction under
pars. (a),
(b), and
(br) 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 appropriation under
s. 20.255 (2) (ac), 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(2m)
(2m) If after June 30, 1995, and before July 26, 2003, the state board of assessors, the tax appeals commission, or a court makes a final redetermination on the assessment of telephone company property subject to taxation under
s. 70.112 (4) and
subch. IV of ch. 76 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 July 26, 2003, file the redetermination with the state superintendent, requesting an adjustment in state aid to the school district. If the state superintendent determines that the redetermination 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 appropriation under
s. 20.255 (2) (ac), 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(2r)
(2r) If after July 26, 2003, the state board of assessors, the tax appeals commission, or a court makes a final redetermination on the assessment of telephone company property subject to taxation under
s. 70.112 (4) and
subch. IV of ch. 76 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 redetermination, file the redetermination with the state superintendent, requesting an adjustment in state aid to the school district. If the state superintendent determines that the redetermination 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 appropriation under
s. 20.255 (2) (ac), 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.
121.095
121.095
State aid adjustment; Challenge Academy program. 121.095(1)(1) Annually the department shall reduce each school district's state aid payment under
s. 121.08, or other state aid payments, if necessary, by an amount calculated as follows:
121.095(1)(a)
(a) Determine the number of pupils counted in the school district's membership who are attending the Challenge Academy program under
s. 321.03 (1) (c).
121.095(1)(b)
(b) Multiply the result under
par. (a) by the lesser of the following:
121.095(2)
(2) From the appropriation under
s. 20.255 (2) (ac), annually the department of public instruction shall pay to the department of military affairs an amount equal to the sum of the reductions under
sub. (1). The department of public instruction shall ensure that the aid adjustment under
sub. (1) does not affect the amount determined to be received by a school district as state aid under
s. 121.08 or for any other purpose.
121.095 History
History: 2001 a. 109;
2007 a. 200.
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)(am)1.1. Except as provided in
subd. 2., if a school district would receive less in state aid in the current school year before any adjustment is made under
s. 121.15 (4) (b) than an amount equal to 85% of the amount of state aid that it received in the previous school year, as adjusted under
s. 121.15 (4) (b) in the current 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)(am)2.
2. If a school district from which territory was detached to create a new school district under
s. 117.105 would receive in state aid in the school year beginning on the first July 1 following the effective date of the reorganization less than 85 percent of the amount determined as follows, its state aid in the school year beginning on the first July 1 following the effective date of the reorganization shall be increased to an amount equal to 85 percent of the amount determined as follows:
121.105(2)(am)2.a.
a. Divide the school district's membership in the preceding school year by the school district's membership in the 2nd preceding school year.
121.105(2)(am)2.b.
b. Multiply the amount of state aid received by the school district in the preceding school year, as adjusted under
s. 121.15 (4) (b) in the current school year, by the quotient under
subd. 2. a.
121.105(2)(b)
(b) A school district is eligible to receive additional aid under
par. (am) 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 to which the consolidating school districts were eligible in the school year prior to the school year in which the consolidation takes effect. The additional state aid shall be paid from the appropriation under
s. 20.255 (2) (ac).
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.
121.136
121.136
State aid for high-poverty school districts. 121.136(1)(1) In this section, "membership" means the membership used by the department to calculate state aid to the school district under
s. 121.08 in the first school year of a fiscal biennium.
121.136(2)(a)(a) In the 2009-10 school year and annually thereafter, the department shall pay additional state aid to a school district if at least 50 percent of the district's enrollment on the 3rd Friday of September in the immediately preceding even-numbered year, as rounded to the nearest whole percentage point, was eligible for a free or reduced-price lunch in the federal school lunch program under
42 USC 1758 (b).
121.136(2)(b)
(b) The amount paid to each eligible school district in the 2009-10 school year and annually thereafter shall be determined as follows:
121.136(2)(b)4.
4. Multiply the result under
subd. 1. by the school district's membership.
121.136 History
History: 2007 a. 20;
2009 a. 28.
121.137
121.137
First class city school levy aid. 121.137(2)
(2) Annually, the department shall calculate the amount of the state aid reduction under
s. 121.08 (4) (b) 2. in the current school year and shall notify the board, in writing, of the result.
121.137(3)
(3) From the appropriation under
s. 20.255 (2) (ac), annually the department shall pay the amount calculated under
sub. (2) to the city in installments according to the schedule used by the board for the distribution of state aid under
s. 121.15 (1) or
(1g). The city shall pay an amount equal to the amount received under this subsection to the board.
121.137 History
History: 2009 a. 28.
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.
