121.905(3)(a)3.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)3.b.
b. For each of those school districts, divide the result in
subd. 3. a. by the number of pupils enrolled in that school district in the previous school year.
121.905(3)(a)3.c.
c. For each of those school districts, multiply the result in
subd. 3. b. by the number of pupils enrolled in that school district in the previous school year who did not reside in territory that was detached to create the new school district.
121.905(3)(b)1.1. Except as provided under
subds. 2. and
3., 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)(b)3.
3. For a school district from which territory was detached to create a new school district under
s. 117.105, for the school year beginning with the effective date of the reorganization, divide the result in
par. (a) 3. by the number of pupils who in the previous school year were enrolled in the school district and who did not reside in territory that was detached to create the new school district; for the school year beginning on the first July 1 following the effective date of the reorganization, divide the result in
par. (a) 3. by the number of pupils enrolled 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) 3. by the average of the number of pupils enrolled 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(3)(c)3g.
3g. For the limit for the 2009-10 or 2010-11 school year, add $200 to the result under
par. (b).
121.905(3)(c)3r.
3r. For the limit for the 2011-12 school year, multiply the result under
par. (b) by 0.945.
121.905(3)(c)4.
4. For the limit for the 2012-13 school year, add $50 to the result under
par. (b).
121.905(3)(c)5.
5. For the limit for the 2013-14 school year and any school year thereafter, make no adjustment 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),
(4), and
(8), no school district may increase its revenues for the 2008-09 school year 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)(f)
(f) Except as provided in
subs. (3),
(4), and
(8), no school district may increase its revenues for the 2009-10 school year or for the 2010-11 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(f)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)(f)3.
3. Multiply the result under
subd. 2. by the average of the number of pupils enrolled in the current and the 2 preceding school years.
121.91(2m)(g)
(g) Except as provided in
subs. (3),
(4), and
(8), no school district may increase its revenues for the 2011-12 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(g)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)(g)3.
3. Multiply the result under subd.. 1. by the average of the number of pupils enrolled in the current and the 2 preceding school years.
121.91(2m)(h)
(h) Except as provided in
subs. (3),
(4), and
(8), no school district may increase its revenues for the 2012-13 school year to an amount that exceeds the amount calculated as follows:
121.91(2m)(h)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)(h)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)(i)
(i) Except as provided in
subs. (3),
(4), and
(8), no school district may increase its revenues for the 2013-14 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:
121.91(2m)(i)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)(i)2.
2. Multiply the result under
subd. 1. 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) to
(h), 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., except that in calculating the limit for the 2011-12 school year, multiply the result under
subd. 1. a. by 0.945, in calculating the limit for the 2012-13 school year, add $50 to the result under
subd. 1. a., and in calculating the limit for the 2013-14 school year and any school year thereafter, make no adjustment 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) to
(h) 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
par. (e) 4. instead of the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(s)1.1. Notwithstanding
pars. (e) to
(h), if territory is detached from a school district to create a new school district under
s. 117.105, the revenue limit under this section of the school district from which territory is detached for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided in
subs. (3) and
(4):
121.91(2m)(s)1.a.
a. Divide the result under
s. 121.905 (3) (a) 3. by the number of pupils who in the previous school year were enrolled in the school district and who did not reside in territory that was detached to create the new school district.
121.91(2m)(s)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., except that in calculating the limit for the 2011-12 school year, multiply the result under
subd. 1. a. by 0.945, in calculating the limit for the 2012-13 school year, add $50 to the result under
subd. 1. a., and in calculating the limit for the 2013-14 school year and any school year thereafter, make no adjustment to the result under
subd. 1. a.
121.91(2m)(s)1.c.
c. Multiply the result under
subd. 1. b. by the number of pupils who in the previous school year were enrolled in the school district and who did not reside in the detached territory, or by the number of pupils enrolled in the school district in the current school year, whichever is greater.
121.91(2m)(s)2.
2. If territory is detached from a school district to create a new school district under
s. 117.105, the following adjustments to the calculations under
pars. (e) to
(h) apply to the school district from which territory is detached for the 2 school years beginning on the July 1 following the effective date of the reorganization:
121.91(2m)(s)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
par. (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
par. (e) 1. instead of the average of the number of pupils in the 3 previous school years.
121.91(2m)(s)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 year shall be used under
par. (e) 4. instead of the average of the number of pupils in the current and the 2 preceding school years.
121.91(2m)(t)1.1. If 2 or more school districts are consolidated under
s. 117.08 or
117.09, except as follows, in the 2011-12 school year, the consolidated school district's revenue limit shall be determined as provided under
par. (g), in the 2012-13 school year, the consolidated school district's revenue limit shall be determined as provided under
par. (h), and in the 2013-14 school year and in each school year thereafter, the consolidated school district's revenue limit shall be determined as provided under
par. (i):
121.91(2m)(t)1.a.
a. For the school year beginning with the effective date of the consolidation, the state aid received in the previous school year by the consolidated school district is the sum of the state aid amounts received in the previous school year by all of the affected school districts.
121.91(2m)(t)1.b.
b. For the school year beginning with the effective date of the consolidation, the property taxes levied for the previous school year for the consolidated school district is the sum of the property taxes levied for the previous school year by all of the affected school districts.
121.91(2m)(t)1.c.
c. For the school year beginning with the effective date of the consolidation and the 2 succeeding school years, the number of pupils enrolled in the consolidated school district in any school year previous to the effective date of the consolidation is the sum of the number of pupils enrolled in all of the affected school districts in that school year.
121.91(2m)(t)2.
2. If 2 or more school districts are consolidated under
s. 117.08 or
117.09, and an excess revenue has been approved under
sub. (3) for one or more of the affected school districts for school years beginning on or after the effective date of the consolidation, the approval for those school years expires on the effective date of the consolidation.
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 partisan primary or general election, if such election is to be held not sooner than 70 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 government accountability 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.
