CHAPTER 121
SCHOOL FINANCE
SUBCHAPTER I
DEFINITIONS AND GENERAL PROVISIONS
121.006 State aid withheld.
121.007 Use of state aid; exemption from execution.
SUBCHAPTER II
GENERAL AID
121.02 School district standards.
121.05 Budget and membership report.
121.06 Determination and certification of equalized valuation.
121.07 General provisions; state aid computation.
121.08 Payment of state aids; reductions.
121.085 State aid; other reductions.
121.09 State aid adjustment; redetermination of assessment.
121.095 State aid adjustment; Challenge Academy program.
121.105 Special adjustment aids.
121.135 State aid to county children with disabilities education boards.
121.136 State aid for high-poverty school districts.
121.137 First class city school levy aid.
121.14 State aid for summer classes and interim session classes.
121.15 Payment of state aid.
121.17 Use of federal revenue sharing funds.
121.23 Payment of aids in school district labor disputes.
SUBCHAPTER III
DRIVER EDUCATION AID AND FEES
121.41 Driver education programs.
SUBCHAPTER IV
TRANSPORTATION AID
121.52 Vehicle, operator and driver requirements.
121.53 School bus insurance.
121.54 Transportation by school districts.
121.545 Additional transportation.
121.55 Methods of providing transportation.
121.555 Alternative methods of providing transportation.
121.56 School bus routes.
121.57 Board and lodging or house rental in lieu of transportation.
121.575 School transportation bio-diesel fuel cost assistance.
121.59 High cost transportation aid.
SUBCHAPTER V
TUITION PAYMENTS
121.76 Definitions and general provisions.
121.77 Admission of nonresident pupils.
121.78 Tuition payments by school districts.
121.79 Tuition payments by state.
121.80 Tuition payments by counties.
121.81 Tuition payments by parents.
121.82 Tuition payment by adult.
121.83 Computation of tuition.
121.84 Tuition waiver; special cases.
SUBCHAPTER VI
SPECIAL TRANSFER AID
121.85 Special transfer programs.
121.86 Merged attendance area programs.
121.87 School district report.
SUBCHAPTER VII
REVENUE LIMIT
121.92 Penalty for exceeding revenue ceiling or limit.
Ch. 121 Cross-reference
Cross-reference: See definitions in s.
115.001.
DEFINITIONS AND GENERAL PROVISIONS
121.004
121.004
Definitions. In this chapter, unless the context clearly requires otherwise:
121.004(1)
(1) Average daily membership. “Average daily membership" is the sum of all pupils enrolled in all schools of the school district for each day of the school term, divided by the number of days school is actually taught. If it contains a fraction, the quotient shall be expressed as the nearest whole number.
121.004(2)
(2) Equalized valuation. The “equalized valuation" of a school district is the full value of the taxable property of the territory in the school district as certified for the prior year under s.
121.06 (2), excluding value adjustments made under s.
70.57 (1) resulting from appeals made under s.
70.995. The “equalized valuation" of any taxable property in a tax incremental district shall not exceed its equalized value determined for the purpose of obtaining the tax incremental base of that district under s.
66.1105. The “equalized valuation" of a school district shall be reduced by the amount of an environmental remediation value increment on a parcel of property that is certified under s.
66.1106 during the period of certification.
121.004(4)
(4) Gross cost. The “gross cost" of a fund means the sum of all nonduplicative expenditures from and other financing uses of that fund.
121.004(5)
(5) Membership. “Membership" for any school district is the sum of pupils enrolled as reported under s.
121.05 (1) or
(2), as appropriate, and the summer average daily membership equivalent for those academic summer classes, interim session classes, and laboratory periods approved for necessary academic purposes under s.
121.14 (1) (a) 1. and
2. and those online classes described in s.
121.14 (1) (a) 3. 121.004(6)
(6) Net cost. The “net cost" of a fund means the gross cost of that fund minus all nonduplicative revenues and other financing sources of that fund except property taxes, general aid, and aid received under ss.
79.095 (4) and
79.096. In this subsection, “nonduplicative revenues" includes federal financial assistance under
20 USC 236 to
245, to the extent permitted under federal law and regulations.
121.004(7)(a)
(a) “Pupils enrolled" is the total number of pupils, as expressed by official enrollments, in all schools of the school district, except as provided in pars.
(b) to
(f). If such total contains a fraction, it shall be expressed as the nearest whole number. The same method shall be used in computing the number of pupils enrolled for resident pupils, nonresident pupils or both.
121.004(7)(b)
(b) A first grade pupil may be counted only if the pupil attains the age permitted under s.
120.12 (25) or required under s.
118.14 for first grade admission.
121.004(7)(c)1.1. A pupil enrolled in kindergarten may be counted only if the pupil attains the age permitted under s.
120.12 (25) or required under s.
118.14 for kindergarten admission. A kindergarten pupil, including a pupil enrolled in a 4-year-old kindergarten program being phased in under s.
118.14 (3) (b), shall be counted as one-half pupil except that:
121.004(7)(c)1.a.
a. A pupil enrolled in a 5-year-old kindergarten program that requires full-day attendance by the pupil for 5 days a week, but not on any day of the week that pupils enrolled in other grades in the school do not attend school, for an entire school term shall be counted as one pupil.
121.004(7)(c)1.b.
b. A pupil enrolled in a 5-year-old kindergarten program that requires full-day attendance by the pupil for less than 5 days a week for an entire school term shall be counted as the result obtained by multiplying the number of hours in each day in which the pupil is enrolled by the total number of days for which the pupil is enrolled, and dividing the result by the total number of hours of attendance required of first grade pupils in the school district.
121.004(7)(c)2.
2. In subd.
1. a. and
b., “full-day" means the length of the school day for pupils in the first grade of the school district operating the 5-year-old kindergarten program.
121.004(7)(cm)
(cm) A pupil enrolled in a 4-year-old kindergarten program, including a 4-year-old kindergarten program being phased in under s.
118.14 (3) (b), that provides the required number of hours of direct pupil instruction under s.
121.02 (1) (f) shall be counted as 0.6 pupil if the program annually provides at least 87.5 additional hours of outreach activities.
121.004(7)(d)
(d) A pupil enrolled in a preschool program under subch.
V of ch. 115 who is 3 years of age or older shall be counted as one-half pupil.
