121.91(4)(a)1.1. If a school board transfers to another governmental unit responsibility for providing any service that it provided in the preceding school year, the limit otherwise applicable under
sub. (2m) in the current school year is decreased by the cost that it would have incurred to provide that service, as determined by the state superintendent.
121.91(4)(a)2.
2. If a school board increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in the previous school year, the limit otherwise applicable under
sub. (2m) in the current school year is increased by the cost of that service, as determined by the state superintendent.
121.91(4)(a)3.
3. Notwithstanding
subd. 2., if a school board increases the services that it provides by adding responsibility for providing a service that is transferred to it from another governmental unit for a child with a disability, as defined in
s. 115.76 (5), or for a limited-English proficient pupil, as defined in
s. 115.955 (7), the limit otherwise applicable under
sub. (2m) in the current school year is increased by an amount equal to the estimated cost of providing the service less the estimated amount of aid that the school district will receive for the child or pupil in the following school year under
s. 115.88 (1m) to
(6) and
(8),
115.995 or
118.255, as determined by the state superintendent. A school board that transfers or receives responsibility for providing a service under this subdivision shall notify the state superintendent. A school board that transfers responsibility for providing a service under this subdivision shall provide the state superintendent with an estimate of the reduction in cost attributable to the transfer, even if that estimate is zero. The state superintendent shall notify the transferring school district when a receiving school district notifies the state superintendent that it has received responsibility for providing a service transferred to it under this subdivision.
121.91(4)(b)1.1. If a school district increases its territory by a boundary change under
s. 117.10,
117.11,
117.12,
117.13 or
117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under
sub. (2m) is increased by an amount equal to the cost of extending services to the attached territory in the school year to which the limit applies, as determined by the state superintendent.
121.91(4)(b)2.
2. If a school district decreases its territory due to a boundary change under
s. 117.11,
117.12,
117.13 or
117.132, the limit otherwise applicable in the school year beginning on the effective date of the boundary change under
sub. (2m) is decreased by an amount equal to the cost of services that it provided to the detached territory in the school year to which the limit applies, as determined by the state superintendent.
121.91(4)(c)
(c) The limit under
sub. (2m) is increased by the following amount:
121.91(4)(c)1.
1. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized prior to August 12, 1993, by a resolution of the school board or by a referendum and secured by the full faith and credit of the school district.
121.91(4)(c)2.
2. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized on or after August 12, 1993, by a referendum and secured by the full faith and credit of the school district.
121.91(4)(c)3.
3. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized by a resolution of the school board and secured by the full faith and credit of the school district if the issuance of the debt was not subject to a referendum as a result of
s. 67.05 (6a) (bg) or
(7) (j) or
67.12 (12) (e) 2r. or
(h).
121.91(4)(d)
(d) If a school district's revenue in the preceding school year was less than the limit under
sub. (2m) in the preceding school year, the limit otherwise applicable to the school district's revenue in the current school year under
sub. (2m) is increased by an amount equal to the difference between the amount of its revenue in the preceding school year and the amount of the limit in the preceding school year under
sub. (2m).
121.91(4)(e)
(e) If a school district receives less aid under
20 USC 7701 to
7703 in the 1994-95 school year or in any school year thereafter than it received in the previous school year, the limit otherwise applicable to the school district's revenue in the following school year under
sub. (2m) is increased by an amount equal to the reduction in such aid.
121.91(4)(f)1.1. Except as provided in
subd. 1m., for the 2007-08 school year or any school year thereafter, if the average of the number of pupils enrolled in the current and the 2 preceding school years is less than the average of the number of pupils enrolled in the 3 previous school years, the limit otherwise applicable under
sub. (2m) is increased by the additional amount that would have been calculated had there been no decline in average enrollment.
121.91(4)(f)1m.
1m. If territory is detached from a school district to create a new school district under
s. 117.105, all of the following apply to the school district from which territory was detached and to the new school district:
121.91(4)(f)1m.a.
a. In the school year in which the school district reorganization takes effect,
subd. 1. does not apply.
121.91(4)(f)1m.b.
b. For the school year beginning on the first July 1 following the effective date of the school district reorganization, if the number of pupils enrolled in that school year is less than the number of pupils enrolled in the previous school year, the limit otherwise applicable under
sub. (2m) is increased by the additional amount that would have been calculated had there been no decline in enrollment.
121.91(4)(f)1m.c.
c. For the school year beginning on the 2nd July 1 following the effective date of the school district reorganization, if the average of the number of pupils enrolled in that school year and the previous school year is less than the average of the number of pupils enrolled in the 2 previous school years, the limit otherwise applicable under
sub. (2m) is increased by the additional amount that would have been calculated had there been no decline in average enrollment.
121.91(4)(f)2.
2. Any additional revenue received by a school district as a result of
subds. 1. and
1m. 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)(g)
(g) The limit otherwise applicable to a school district from which territory is detached to create a school district under
s. 117.105 is increased for the school year beginning with the effective date of the reorganization under
s. 117.105 by an amount equal to 5% of the school district's state aid.
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)(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 a project to implement energy efficiency measures or to purchase energy efficiency products, including the payment of debt service on bonds or notes issued to finance the project, if the project results in the avoidance of, or reduction in, energy costs or operational costs, the project is governed by a performance contract entered into under
s. 66.0133, and the bonds or notes issued to finance the project, if any, are issued for periods not exceeding 20 years. If a school board issues bonds or notes to finance a project described in this subdivision, a resolution adopted by a school board under this subdivision is valid for each school year in which the school board pays debt service on the bonds or notes.
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(4)(p)
(p) The limit otherwise applicable to a school district under
sub. (2m) in any school year is increased by the amount of any reduction to that school district's state aid payment made under
s. 118.51 (16) (b) 2. and
(c) in the previous school year for a pupil who was not included in the calculation of the number of pupils enrolled in that school district in the previous school year.
121.91(4)(q)1.1. The limit otherwise applicable to a school district under
sub. (2m) is increased by an amount equal to the amount of any refunded or rescinded property taxes paid by the school board in the year of the levy if the valuation represented by the refunded or rescinded property taxes result in a redetermination of the school district's equalized valuation by the department of revenue under
s. 74.41.
121.91(4)(q)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.,
(o), and
(q) 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) (i) 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) (i) 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. This subsection does not apply to a school district's revenue limit calculated for the 2011-12 and 2012-13 school years.
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;
2011 a. 32,
75,
114.
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.
