121.59 High cost transportation aid. (1) In this section: (a) “Eligible school district” means a school district the membership of which in the previous school year, when divided by the school district’s area in square miles, is 50 or less. (b) “Transportation costs” means costs that are eligible for reimbursement under s. 121.58. (2) Annually the department shall pay to each eligible school district the amount determined as follows: (a) Divide the statewide school district transportation costs in the previous school year by the statewide membership in the previous school year and multiply 1.35 by the quotient. (b) Divide the school district’s transportation costs in the previous school year by the school district’s membership in the previous school year. (c) Subtract the product under par. (a) from the quotient under par. (b). (d) If the remainder under par. (c) is a positive number, multiply it by the school district’s membership. (e) Divide the product under par. (d) for the school district by the product under par. (d) for all eligible school districts. (f) Multiply the quotient under par. (e) by the amount appropriated under s. 20.255 (2) (cq). (2m) (a) Beginning in the 2017-18 school year and in any school year thereafter, if a school district was eligible to receive aid under sub. (2) in the immediately preceding school year but is ineligible to receive aid in the current school year because the number under sub. (2) (d) is not a positive number, the state superintendent shall, subject to par. (b), pay to that school district the amount determined as follows: 1. Determine the amount paid to the school district under sub. (2) (f) in the immediately preceding school year. 2. Multiply the amount under subd. 1. by 0.5. (b) The sum of all payments under par. (a) may not exceed $200,000 in any fiscal year. If in any school year the amount to which school districts are entitled under par. (a) exceeds $200,000, the state superintendent shall prorate the payments among the eligible school districts. This paragraph cannot apply after June 2023. (3) Aid under this section shall be paid from the appropriation under s. 20.255 (2) (cq). History: 2013 a. 20; 2015 a. 55; 2017 a. 59; 2021 a. 58; 2023 a. 19; 2025 a. 15.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.75
SCHOOL FINANCE SUBCHAPTER V TUITION PAYMENTS
121.75 Construction. To the extent feasible, this subchapter shall be construed so that the tuition charge for a pupil shall: (1) Include any unusual costs associated with the pupil. (2) Exclude any costs associated with the pupil which are paid from a source other than tuition and property taxes. (3) Cover only the period during which services were actually provided or available to the pupil. (4) Not impose a financial burden on the agency of service. History: 1985 a. 29.
121.76 Definitions and general provisions. (1) DEFINITIONS. In this subchapter: (a) “Agency of service” means a school board, board of control of a cooperative educational service agency, county children with disabilities education board, or governing body of a nonsectarian private school, university model school, or tribal school, which provides services for which tuition may be charged. (b) “Pupil” includes a child with a disability, as defined in s. 115.76 (5). (c) “Specified services” means social work; guidance; health; psychological, speech-language pathology and audiology services; supervision; coordination; and transportation. (2) GENERAL PROVISIONS. (a) All tuition shall be calculated under s. 121.83 unless the state superintendent approves an alternative procedure consistent with s. 121.75. (b) A written agreement may provide for the prepayment in installments of up to 75 percent of the estimated tuition during the school year in which services are provided. (c) The agency of service, other than a tribal school, shall rebate a proportional share of state or federal aid received for pupils for whom it received tuition. The rebate shall be paid to the agency or person who paid the tuition within 30 days of its receipt by the agency of service. History: 1985 a. 29; 1989 a. 316; 1995 a. 27 s. 9145 (1); 1997 a. 27, 164; 2009 a. 302.
121.77 Admission of nonresident pupils. (1) (a) Every elementary school and high school shall be free to all pupils who reside in the school district. (b) If facilities are adequate, a school board, board of control of a cooperative educational service agency or county children with disabilities education board may admit nonresident pupils who meet its entrance requirements. Nonresident pupils shall have all of the rights and privileges of resident pupils and shall be subject to the same rules and regulations as resident pupils. The agency of service shall charge tuition for each nonresident pupil. (2) Annually on or before September 1, the clerk or secretary of the agency of service shall file: (a) A tuition claim for each nonresident pupil or adult for whom services were provided under this subchapter during the preceding school year. The claim shall be filed with the school district clerk under s. 121.78, the state superintendent under s. 121.79, the county clerk under s. 121.80, the pupil’s parent or guardian under s. 121.81 or the adult under s. 121.82. Credit shall be given for prepayments. (b) A certified copy of each tuition claim under par. (a) with the state superintendent. (3) Subsections (1) (b) and (2) do not apply to a pupil attending a public school in a nonresident school district under s. 118.50, 118.51, or 121.84 (4). History: 1977 c. 29, 78, 203; 1985 a. 29; 1993 a. 16; 1995 a. 27 s. 9145 (1); 1997 a. 27, 164; 1999 a. 117; 2015 a. 55.
Updated 23-24 Wis. Stats.
18
121.78 Tuition payments by school districts. (1) BY AGREEMENT. (a) The school board of the district of residence and the school board of the district of attendance may make a written agreement to permit an elementary or high school pupil to attend a public school, including an out-of-state school, outside the school district of residence. The school district of residence shall pay tuition to the school board of the district of attendance in an amount specified in the written agreement. The school district of residence shall be paid state aid for the pupil, in an amount up to the amount specified in the written agreement, as though the pupil were enrolled in the school district of residence. (b) A school board, upon its own order, may provide for the enrollment of a pupil in a public school located outside this state if the course of study in such school is equivalent to the course of study in this state. The school board shall pay the tuition for such pupil and the school district shall be paid state aid as though such pupil was enrolled in the school district of residence. (2) REORGANIZED SCHOOL DISTRICTS. (a) The school board of a district operating high school grades shall permit a high school pupil who resides in the school district as the result of school district reorganization under ch. 117 and has completed 9th and 10th grades at one high school outside the school district to complete the pupil’s high school education at that high school. The school board of residence shall pay tuition for the pupil. If the parent or guardian of the pupil has paid tuition in order to enroll the pupil in the high school, the school board of residence shall reimburse the parent or guardian for the tuition upon receipt of a tuition claim within 3 years from the date the tuition was paid. (b) A school district created or altered by a reorganization under ch. 117, in its first year of operating high school grades, may provide for its 11th and 12th grade pupils on a tuition basis and, in its 2nd such year, may provide for its 12th grade pupils on a tuition basis. The clerk of the school district in which nonresident pupils under this subsection are enrolled shall certify the number of such pupils enrolled to the department and to the clerk of their school district of residence. The school district of residence shall include such pupils in membership for aid under subch. II. (bm) The school board of a school district from which territory was detached to create a school district under s. 117.105 and the school board of the school district created under s. 117.105 shall permit a pupil who resides in the territory that was detached to continue to attend school in the school district from which the territory was detached until the school district created by the reorganization begins offering instruction at the pupil’s grade level. The school board of the school district created by the reorganization shall pay tuition for the pupil. (br) The school board of a school district from which territory was detached to create a school district under s. 117.105 and the school board of the school district created under s. 117.105 shall permit a pupil who resides in the territory that was detached and has gained 12th grade status in the school district from which the territory was detached to continue to attend school in the school district from which the territory was detached. The school board of the school district created by the reorganization shall pay tuition for the pupil. (c) A school district created or altered by a reorganization under ch. 117 which has at least one operating high school within its territory and which does not have sufficient building facilities to provide high school educational services for all of the high school pupils residing in the reorganized school district may provide for such high school pupils on a tuition basis for a period of 2 years. The reorganized school district shall be eligible for state aid in accordance with par. (b). (3) SPECIAL PLACEMENT. Pupils may be placed in:
May 22, 2026, are designated by NOTES. (Published 5-22-26)
19
Updated 23-24 Wis. Stats.
SCHOOL FINANCE
(a) Special education and related services under subch. V of ch. 115. (b) Alternative programs under s. 118.15 (1) (d) 4. and 6. (4) COURT-ORDERED EDUCATIONAL SERVICES. If a pupil is receiving educational services as the result of a court order under s. 48.345 (12) or 938.34 (7d), the school board of the school district in which the pupil resided at the time of issuance of the court order shall pay tuition for the pupil. A school board paying tuition for a pupil under this subsection shall count the pupil as 1.0 pupil in membership for general aid under subch. II. The school board shall pay each agency specified under s. 48.345 (12) (a) 2. to 4. or 938.34 (7d) (a) 2. to 4., for each full-time equivalent pupil served by the agency, an amount equal to at least 80 percent of the average per pupil cost for the school district. No state aid may be paid to the technical college district for pupils attending the technical college under s. 48.345 (12) (a) 4. or 938.34 (7d) (a) 4. The minimum amount paid by a school board to a tribal school specified under s. 48.345 (12) (a) 5. or 938.34 (7d) (a) 5., for each fulltime equivalent pupil served by the tribal school, shall be determined by multiplying the average per pupil cost for the school district by 0.8 and then subtracting any federal or state aid received by the tribal school for the pupil. (5) ALTERNATIVE PROGRAMS. If a pupil is placed in an alternative program under s. 118.15 (1) (d) 4., the school board shall pay tuition for the pupil to the agency of service pursuant to a contractual agreement between the school board and the agency of service. If the agency of service is a tribal school, any federal or state aid received by the tribal school for the pupil shall be subtracted in determining the amount of aid to be paid. History: 1977 c. 29, 418; 1979 c. 244; 1985 a. 29 ss. 1785 to 1787, 1796, 3202 (43); 1987 a. 285; 1989 a. 114, 359; 1993 a. 399; 1995 a. 27 s. 9145 (1); 1995 a. 77; 1997 a. 27, 164, 240, 286; 2009 a. 302; 2015 a. 55.
121.79 Tuition payments by state. (1) The state shall pay tuition from the appropriation under s. 20.255 (2) (cg) for pupils attending public schools in the following cases: (a) For pupils in children’s homes. (b) For pupils whose parents or guardians are employed at and reside on the grounds of a state or federal military camp, federal veteran hospital or state charitable or penal institution. (d) For pupils in foster homes or group homes, if the foster home or group home is located outside the school district in which the pupil’s parent or guardian resides and either of the following applies: 2. The foster or group home is exempted under s. 70.11. 3. The pupil is a child with a disability, as defined in s. 115.76 (5), and at least 4 percent of the pupils enrolled in the school district reside in foster homes or group homes that are not exempt under s. 70.11. Notwithstanding s. 121.83 (1) (d), the annual tuition rate for pupils under this subdivision is the special annual tuition rate only, as described in s. 121.83 (1) (c). (e) For pupils in secured residential care centers for children and youth, as defined under s. 938.02 (15g). (2) When transportation is provided for pupils under this section, state aid shall be paid in accordance with subch. IV. History: 1971 c. 125 ss. 459, 460, 522 (1); 1973 c. 89, 90, 336; 1975 c. 39, 199; 1977 c. 29; 1979 c. 34 s. 2102 (43) (a); 1979 c. 60, 221; 1983 a. 27 ss. 1486m, 2202 (42); 1985 a. 29; 1993 a. 446; 2001 a. 16; 2009 a. 28; 2017 a. 185.
121.80 Tuition payments by counties. The county shall pay the elementary and high school tuition of every pupil whose parent or guardian is employed at and resides on the grounds of a county institution. The county board may charge such tuition to the account of the county asylum or the county home. History: 1985 a. 29.
121.81
Tuition payments by parents.
(1) GENERAL.
121.83
Before the admission of a nonresident pupil to an elementary or a high school of a school district, the school board of that district shall make a written agreement with the pupil’s parent or guardian for the payment of tuition except when the tuition is otherwise chargeable under this subchapter. The tuition amount shall be calculated under s. 118.51 (16) (a) 3. except as follows: (a) If the nonresident pupil attends school in the school district for less than a full school term, the tuition amount shall be prorated based on the number of days that school is in session and the nonresident pupil attends school in the school district. (b) If the pupil is receiving special education or related services under subch. V of ch. 115, the tuition amount shall be calculated using the daily tuition rate under s. 121.83 for children receiving such special education and related services or an amount agreed to by the school board and the pupil’s parent or guardian. (2) SPECIAL. (a) A pupil whose parent or legal custodian is a resident of this state but not a resident of the school district may file with the school board of the district a written application for enrollment in the schools of the school district. The application shall be accompanied by a written declaration of the parent or legal custodian that the parent or legal custodian will establish residence in the school district by a specified time. If facilities are adequate, the school board may permit the pupil to enroll in the schools of the school district, and may require prepayment of a tuition fee for 9 school weeks or may waive the tuition requirement for that pupil. If the parent or legal custodian establishes residence in the school district within such 9 school weeks, the school board shall refund the tuition fee. If such residence is not established there shall be no refund of the tuition fee but another written application for enrollment may be filed for the next succeeding 9 school weeks and, upon prepayment of a tuition fee for such 9 school weeks, the school board may permit the pupil to reenroll. If the parent or legal custodian establishes residence in the school district within the second 9 school weeks, the school board shall refund the tuition fee for the second 9 school weeks. (b) If the parent or legal custodian establishes residence in the school district prior to the expiration of the first 18 school weeks of the school term and if the pupil was enrolled in the school district on the 3rd Friday in September, the pupil shall be considered a resident pupil in computing general aid under subch. II. (c) The parent or legal custodian of a pupil who is enrolled under this subsection shall be responsible for the transportation of such pupil to the school in which the pupil is so enrolled. No transportation aid under subch. IV may be paid for such transportation. History: 1971 c. 200; 1977 c. 29; 1979 c. 346 s. 15; 1993 a. 492; 1999 a. 117.
121.82 Tuition payment by adult. An adult for whom the school district provides services under s. 120.13 (4) shall provide for the payment of tuition. History: 1985 a. 29.
121.83 Computation of tuition. (1) (a) The net school cost for a school year is the sum of the net cost of the general fund, the net cost of the debt service fund, all tuition revenues under this subchapter and special transfer aid under s. 121.85 (6) (b) 2. and 3. for that school year for the agency of service, except as follows: 1. If the agency of service does not transport the pupil to and from school: a. The cost of pupil transportation shall be subtracted. b. State aid for pupil transportation shall be added. 2. If the agency of service counts the pupil under s. 121.05 (1) (a) or (2), or on an alternate counting date under s. 121.05 (3) or (3m), state general aid shall be subtracted.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.83
SCHOOL FINANCE
3. If the pupil receives special education and related services under subch. V of ch. 115: a. The cost of instruction and specified services shall be subtracted. b. The federal and state aid for pupil transportation and special education and related services shall be added. (b) The regular annual tuition rate is the net school cost divided by the average daily membership of the agency of service. (c) If the pupil receives special education and related services under subch. V of ch. 115, the special annual tuition rate is the sum of instructional and specified services costs unique to that program divided by the average daily membership of all pupils enrolled in the program, including those for whom tuition is paid. (d) The annual tuition rate is the sum of the regular annual tuition rate and the special annual tuition rate, if any. (e) The daily tuition rate is the annual tuition rate divided by the number of school days in the session. (2) (a) The tuition for the regular school year is the daily tuition rate multiplied by the number of school days the pupil was enrolled. No reduction of tuition may be made because of the absence of a pupil, unless the pupil was absent more than 10 consecutive school days, in which case a reduction shall be made only for the absence in excess of 10 school days. (b) The tuition for summer school shall be the daily tuition rate for the previous school year multiplied by the number of school days held in the previous school year times the summer average daily membership equivalent of the pupil. (3) All disbursements for tuition shall be made from the school district general fund. All receipts for tuition shall be made to the school district general fund. (4) Notwithstanding subs. (1) and (2), if a pupil who is not a resident of this state attends a virtual charter school in this state, the school board that contracted for the establishment of the virtual charter school shall charge tuition for the pupil in an amount equal to at least the amount determined under s. 118.51 (16) (a) 3. History: 1977 c. 29; 1981 c. 20; 1985 a. 29 ss. 1790 to 1792, 1794; Stats. 1985 s. 121.83; 1991 a. 39; 1997 a. 164; 2007 a. 222; 2009 a. 28; 2013 a. 20, 257.
121.84 Tuition waiver; special cases. (1) (a) 1. A school board may permit a pupil who was enrolled in and a resident of the school district at the beginning of the school year to complete the school year at the school he or she is attending without payment of tuition, even though the pupil is no longer a resident of the school district. 2. A school board shall permit a pupil who was a resident of the school district on the 3rd Friday in September or the 2nd Friday in January of the current school year and who has been enrolled in the school district for at least 20 school days during the current school year to complete the current school year at the school he or she is attending without payment of tuition, even though the pupil is no longer a resident of the school district. (b) Upon request of a pupil’s parent or guardian, a school board of a district operating high school grades shall permit a pupil who has gained 12th grade status in a high school under its jurisdiction and is a resident of the school district at the time of gaining such status to complete 12th grade at the high school without payment of tuition, even though the pupil is no longer a resident of the school district. This paragraph does not apply to a pupil to whom s. 121.78 (2) (br) applies. (c) A school board may permit a foreign exchange student to attend school in the school district without payment of tuition. (d) The school district of attendance shall continue to count pupils under this subsection in membership. (1m) The school boards of 2 school districts operating high school grades may enter into an agreement under which a high
Updated 23-24 Wis. Stats.
20
school pupil who resides in one of the school districts as the result of a reorganization under ch. 117 and who has completed 9th and 10th grades at a high school in the other school district may complete his or her high school education at the latter high school without payment of tuition. The school district of attendance shall count the pupil in its membership for state aid purposes under subch. II. (4) (a) A school board shall permit a pupil to whom all of the following apply to attend school in the school district in the current school year without payment of tuition: 1. The pupil was a resident of the school district on the 2nd Friday in January of the previous school year. 2. The pupil was enrolled in the school district continuously from the 2nd Friday in January of the previous school year to the end of the school term of the previous school year. 3. The pupil ceased to be a resident of the school district after the first Monday in February of the previous school year. 4. The pupil continues to be a resident of this state. (b) If a pupil attends school in a school district outside the pupil’s school district of residence under par. (a), s. 118.51 (12) (b), (14), (16), and (17) apply to the pupil as if the pupil were attending school in a nonresident school district under s. 118.51. If the pupil is rejected as a result of s. 118.51 (12) (b), s. 118.51 (9) applies. (5) The transportation requirement in s. 121.54 (2) shall not apply to transportation beyond the school district boundaries for pupils under this section. History: 1973 c. 90; 1977 c. 29, 78; 1985 a. 29, 218; 1989 a. 31, 114; 1997 a. 27, 286; 1999 a. 117; 2015 a. 55; 2017 a. 59.
SUBCHAPTER VI SPECIAL TRANSFER AID 121.845 Definitions. In this subchapter: (1) “Attendance area” means the geographical area within a school district established by the school board thereof for the purpose of designating the elementary, middle, high or other school which pupils residing within the area normally would attend. (1m) “Membership” has the meaning given in s. 121.07 (2). (2) “Minority group pupil” means a pupil who is Black or African American, Hispanic, American Indian, an Alaskan native, or a person of Asian or Pacific Island origin, and who has reached the age of 4 on or before September 1 of the year he or she enters school. (3) “School” means an organized educational activity operated by the school board and approved by the department. History: 1985 a. 29 ss. 1797, 1799; 1995 a. 27; 1997 a. 27; 2001 a. 48; 2015 a. 55.
121.85 Special transfer programs. (1) DEFINITION. In this section, “net school cost” is the sum of the net cost of the general fund and the net cost of the debt service fund for the previous school year, plus any aid received in the previous year under this section. (2) APPLICABILITY OF SECTION. This section applies to transfers: (a) Interdistrict. 1. By minority group pupils who reside in an attendance area in a school district where minority group pupils constitute 30 percent or more of the number of pupils enrolled in the school serving that attendance area and which the pupil would normally attend, from that district to a school in a school district where minority group pupils constitute less than 30 percent of the number of pupils enrolled in that school, as of May 1 of the prior year.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
21
Updated 23-24 Wis. Stats.
2. By nonminority group pupils who have reached the age of 4 on or before September 1 of the year they enter school and who reside in an attendance area in a school district where minority group pupils constitute less than 30 percent of the number of pupils enrolled in the school serving that attendance area and which the pupil would normally attend in the district, from that district to a school in a school district where minority group pupils constitute 30 percent or more of the number of pupils enrolled in that school, as of May 1 of the prior year. (b) Intradistrict. 1. By minority group pupils who reside in an attendance area where minority group pupils constitute 30 percent or more of the number of pupils enrolled in the school serving that attendance area and which the pupil normally would attend, from that school to another school within the district where minority group pupils constitute less than 30 percent of the number of pupils enrolled in that school or to a school serving the entire district. 2. By nonminority group pupils who have reached the age of 4 on or before September 1 of the year they enter school and who reside in an attendance area where minority group pupils constitute less than 30 percent of the number of pupils enrolled in the school serving that attendance area and which the pupil normally would attend, from that school to another school within the district where minority group pupils constitute 30 percent or more of the number of pupils enrolled in that school or to a school serving the entire district. (3) TRANSFER AGREEMENTS. In accordance with sub. (2) and with the approval of the parents or guardian of the pupil: (a) Interdistrict. 1. Subject to subd. 2., the school board of the district of residence and the school board of the district of attendance may enter into annual written agreements to permit a pupil to attend a public school outside the school district of residence. 2. a. Except as provided in subd. 2. b., c., and d., beginning on July 14, 2015, no school board may enter into a written agreement with another school board under subd. 1. b. A school board may continue to enter into an annual written agreement with another school board under subd. 1. on behalf of a pupil that attended a public school under a written agreement under subd. 1. in the 2015-16 school year. c. A school board may enter into a written agreement with another school board under subd. 1., and may continue to enter into that written agreement, on behalf of a pupil that will attend a public school under that agreement in the 2015-16 school year. d. The school board of a school district operating grades kindergarten through 8 and a school board operating a unified high school district may enter into an annual written agreement under subd. 1. on behalf of a pupil that attended a public school in the school district operating grades kindergarten through 8 in the 2015-16 school year. (b) Intradistrict. 1. Except as provided in subd. 2., the school board of a district may not permit a pupil to attend a public school under this section that is within the district but that is outside the pupil’s attendance area. 2. The school board of a school district may permit a pupil to attend a public school under this section that is within the pupil’s district of residence but that is outside the pupil’s attendance area if the pupil attended a public school under this section that is within the pupil’s district of residence but that is outside the pupil’s attendance area in the 2015-16 school year. (4) OTHER PLANS TO REDUCE RACIAL IMBALANCE. (a) Pupil transfers resulting from a plan implemented by the school board to reduce racial imbalance in a school district or attendance area shall be deemed to be transfer agreements under sub. (3) and shall be eligible for state aid under this section if the transfers comply
SCHOOL FINANCE
121.85
with sub. (2), provided the transfers are of pupils who attended a public school in a school district or attendance area under the plan in the 2015-16 school year. (b) Any school board that, prior to May 4, 1976, established a plan to reduce racial imbalance in the school district is eligible for state aid under sub. (6) (a) if the state superintendent approves the plan, provided the transfer pupil attended a public school in an attendance area other than the pupil’s attendance area under the plan in the 2015-16 school year. (5) PART-TIME TRANSFERS. (a) Except as provided in par. (b), part-time transfers for curriculum offerings are not permitted under this section. (b) A pupil who, in the 2015-16 school year, attended on a part-time basis under this section a public school that is in a school district other than the pupil’s district of residence, or that is located in an attendance area other than the pupil’s attendance area, for the purpose of receiving curriculum offerings at that school may continue to attend on a part-time basis under this section a public school that is in a school district other than the pupil’s district of residence, or that is located in an attendance area other than the pupil’s attendance area, for the purpose of receiving curriculum offerings at that school. The department shall establish procedures for aid computations in such cases. (6) STATE AIDS. (a) Intradistrict transfer. Except as provided under pars. (am), (ar), and (as), the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to an amount determined as follows: 1. Divide the state aid received in the current school year under s. 121.08 by the membership used to compute state aid to the school district for the current school year. 2. Multiply the number of transfer pupils, as counted for membership purposes under s. 121.004 (7), by 0.25. 3. Multiply the quotient under subd. 1. by the product under subd. 2. (am) Reduction of intradistrict transfer aid. The school district operating under ch. 119 may not receive aid under par. (a) for the number of pupils calculated as follows, if the calculation results in a positive number: 1. In the 2000-01 school year: a. Subtract from 75 percent the percentage of pupils whose parents or guardians have provided the board of school directors with written consent to a pupil transfer to another attendance area. b. Multiply the result under subd. 1. a. by the total number of transfer pupils under par. (a) in the current school year. 2. In the 2001-02 school year: a. Subtract from 80 percent the percentage of pupils whose parents or guardians have provided the board of school directors with written consent to a pupil transfer to another attendance area. b. Multiply the result under subd. 2. a. by the total number of transfer pupils under par. (a) in the current school year. 3. In the 2002-03 school year: a. Subtract from 90 percent the percentage of pupils whose parents or guardians have provided the board of school directors with written consent to a pupil transfer to another attendance area. b. Multiply the result under subd. 3. a. by the total number of transfer pupils under par. (a) in the current school year. 4. In the 2003-04 school year: a. Subtract from 95 percent the percentage of pupils whose parents or guardians have provided the board of school directors
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.85
SCHOOL FINANCE
with written consent to a pupil transfer to another attendance area. b. Multiply the result under subd. 4. a. by the total number of transfer pupils under par. (a) in the current school year. 5. In the 2004-05 school year, the number of pupils whose parents or guardians have not provided the board of school directors with written consent to a pupil transfer to another attendance area. 6. In the 2005-06 school year and in each school year thereafter: a. Subtract from 95 percent the percentage of pupils whose parents or guardians have provided the board of school directors with written consent to a pupil transfer to another attendance area. b. Multiply the result under subd. 6. a. by the total number of transfer pupils under par. (a) in the current school year. (ar) Hold harmless. 1. In the 1999-2000 school year, the department shall pay to the school district operating under ch. 119 the greater of the following: a. The amount of aid received in the 1998-99 school year under par. (a). b. The amount of aid to which the school district is entitled under par. (a). 2. Except as provided in subd. 3., in the 2000-01 school year and in each school year thereafter, the department shall pay to the school district operating under ch. 119 the greater of the following: a. The amount of aid received in the 1998-99 school year under par. (a), less the reduction under par. (am). b. The amount of aid to which the school district is entitled under par. (a), less the reduction under par. (am). c. The amount of aid to which the school district is entitled under par. (as), less the reduction under par. (am). 3. a. If one or more bonds are issued under s. 66.1333 (5r), subd. 2. does not apply beginning in the first fiscal year following certification by the secretary of administration to the department that the last principal and interest payment on the bonds has been made. b. If no bonds are issued under s. 66.1333 (5r) by the date specified in that section, subd. 2. does not apply beginning in the first fiscal year following that date. (as) Intradistrict transfer aid hold harmless. Subject to par. (ar): 1. In the 2015-16 school year, the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (a). b. The amount of aid to which the school district was entitled under par. (a) in the 2014-15 school year multiplied by 0.875. 2. In the 2016-17 school year, the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (a). b. The amount of aid to which the school district was entitled under par. (a) in the 2014-15 school year multiplied by 0.75. 3. In the 2017-18 school year, the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to the greater of the following:
Updated 23-24 Wis. Stats.
22
a. The amount of aid to which the school district is entitled under par. (a). b. The amount of aid to which the school district was entitled under par. (a) in the 2014-15 school year multiplied by 0.625. 4. In the 2018-19 school year, the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (a). b. The amount of aid to which the school district was entitled under par. (a) in the 2014-15 school year multiplied by 0.50. 5. In the 2019-20 school year, the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (a). b. The amount of aid to which the school district was entitled under par. (a) in the 2014-15 school year multiplied by 0.375. 6. In the 2020-21 school year, the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (a). b. The amount of aid to which the school district was entitled under par. (a) in the 2014-15 school year multiplied by 0.25. 7. In the 2021-22 school year, the school district of attendance of pupils transferring from one attendance area to another under subs. (3) (b) and (4) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (a). b. The amount of aid to which the school district was entitled under par. (a) in the 2014-15 school year multiplied by 0.125. (b) Interdistrict transfer. 2. Subject to par. (bm), in each school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) shall receive an amount equal to that produced by multiplying the number of pupils transferred into the school district under sub. (3) (a) in the previous school year by the amount produced by dividing the school district’s net school cost by the sum of the membership, plus the number of pupils transferred into the school district of attendance in the previous school year under sub. (3) (a). 3. If, in the 1994-95 school year, the number of pupils transferring from one school district to another under sub. (3) (a) constitute 5 percent or more of the total membership of the school district of attendance, in the 1995-96 school year the school district of attendance shall receive an amount equal to 1.2 multiplied by the amount to which the district is entitled under subd. 2. (bm) Interdistrict transfer aid hold harmless. 1. In the 201516 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (b). b. The amount of aid to which the school district was entitled under par. (b) in the 2014-15 school year multiplied by 0.875. 2. In the 2016-17 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (b).
May 22, 2026, are designated by NOTES. (Published 5-22-26)
23
Updated 23-24 Wis. Stats.
b. The amount of aid to which the school district was entitled under par. (b) in the 2014-15 school year multiplied by 0.75. 3. In the 2017-18 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (b). b. The amount of aid to which the school district was entitled under par. (b) in the 2014-15 school year multiplied by 0.625. 4. In the 2018-19 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (b). b. The amount of aid to which the school district was entitled under par. (b) in the 2014-15 school year multiplied by 0.50. 5. In the 2019-20 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (b). b. The amount of aid to which the school district was entitled under par. (b) in the 2014-15 school year multiplied by 0.375. 6. In the 2020-21 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (b). b. The amount of aid to which the school district was entitled under par. (b) in the 2014-15 school year multiplied by 0.25. 7. In the 2021-22 school year, the school district of attendance of pupils transferring from one school district to another under sub. (3) (a) is entitled to the greater of the following: a. The amount of aid to which the school district is entitled under par. (b). b. The amount of aid to which the school district was entitled under par. (b) in the 2014-15 school year multiplied by 0.125. (c) Special applications. If a school district finds that it has incurred costs beyond aids received because of the number of pupils which it has accepted as transfers under this section, it may apply to the department for supplementary aids under this subsection. If the department finds that the school district has incurred costs for which reimbursement has not been made under par. (b) 2. or 3., it shall supplement the state aids paid to the district under this section in an amount equal to the unreimbursed cost. (d) Aid in lieu of tuition. Aid payments under this section shall be in lieu of tuition payments required under subch. V. Aid payments under this section shall not be made for interdistrict transfers under sub. (6) (b), if tuition payments are made from funds received by the school district of residence under P.L. 73167 and P.L. 81-874, as amended, for pupils so transferring from such district of residence. (e) Sources of aid payments. State aid under this section shall be paid from the appropriation under s. 20.255 (2) (ac). (g) Minority census tracts. 1. In this paragraph: a. “Base year enrollment” means the number of pupils enrolled in the nonspecialty public schools located in minority census tracts in the 1984-85 school year. b. “Minority census tract” means a census tract that has a nonwhite population of 20 percent or more, according to the most recent federal decennial census, and that is located in a school district containing a 1st class city.
SCHOOL FINANCE
121.85
2. Each pupil attending a nonspecialty public school in a minority census tract who is in excess of the base year enrollment shall be counted as an additional 0.2 pupil in membership for general aid under subch. II. (h) Sunset. Beginning on July 14, 2015, a school district may not receive state aid under this section unless all of the following conditions are satisfied: 1. A pupil is attending a public school in the school district under one of the following: a. A transfer agreement under sub. (3). b. A plan that has been deemed a transfer agreement under sub. (4) (a) or approved under sub. (4) (b). c. A part-time transfer under sub. (5). 2. The attendance of the pupil in the public school pursuant to the transfer agreement, plan, or part-time transfer described in subd. 1. complies with sub. (2). 3. One of the following conditions is satisfied: a. The pupil described in subd. 1. attended a public school in the school district under one of the following in the 2015-16 school year: a transfer agreement under sub. (3); a plan that has been deemed a transfer agreement under sub. (4) (a) or approved under sub. (4) (b); or a part-time transfer under sub. (5). b. The school district is a unified high school district and the pupil described in subd. 1. is attending the high school in the unified high school district under a transfer agreement under sub. (3) (a) 2. d. (6m) USE OF AID FOR LEASE OR LOAN PAYMENTS. If the board of directors of the school district operating under ch. 119 leases buildings or sites from the redevelopment authority of the city or borrows money from the redevelopment authority of the city under s. 119.16 (3) (c), it may use intradistrict transfer aid under sub. (6) to make lease payments or repay the loan. If the board of school directors decides to use the aid to make lease payments or repay the loan, it may request the department to remit the intradistrict transfer aid under sub. (6) to the redevelopment authority of the city of Milwaukee in an annual amount agreed to by the board of school directors and the department, and the department shall ensure that the aid remittance does not affect the amount determined to be received by the board of school directors as state aid under s. 121.08 for any other purpose. (7) TRANSPORTATION. Transportation shall be provided to pupils transferring schools under this section if required under subch. IV. Transportation for a pupil attending a public school under sub. (3) (a) outside the pupil’s school district of residence shall be provided pursuant to agreement between the school district of residence and the school district of attendance. If either the school district of residence or the school district of attendance operates a program of intradistrict transfers under sub. (3) (b), that school district shall be responsible for the cost of transportation. The school district may meet this responsibility either by contracting directly for provision of transportation or by reimbursing another school district for the cost of such a contract. Transportation for a pupil attending a public school under sub. (3) (b) outside his or her attendance area of residence may be provided by his or her school district. A school district providing transportation under this subsection may not claim transportation aid under subch. IV for pupils so transported. A school district that transports a pupil who moves outside his or her attendance district during the school year to the school in the pupil’s former attendance district may use intradistrict transfer aid under sub. (6) to pay the costs of transporting the pupil. (8) TRANSFERRED PUPILS. Pupils transferring schools under this section shall be subject to the same rules and regulations as resident pupils and shall have the responsibilities, privileges, and rights of resident pupils in the school district or attendance area.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.85
SCHOOL FINANCE
Subject to this subsection, a pupil transferring schools under either sub. (3) (a) or (b) has the right to complete his or her education at the elementary, middle, or high school to which he or she transfers so long as full funding therefor is available under s. 20.255 (2) (ac). (9) PLANNING COUNCILS. (a) Annually on or before October 1, the school board of each school district lying wholly or partially within a county having a population of 750,000 or more shall organize a planning council with the school board of the school district within such county containing a 1st class city. Each planning council shall consist of 10 members, 5 members from the school district containing a 1st class city and 5 members from the school district which does not contain a 1st class city. The representatives of the planning council from each school district shall include, for terms of membership determined by the school board, 3 school board members, the school district administrator and one public member who resides in the school district. In the case of school districts containing a 1st class city, the school board may appoint the same persons as representatives to more than one planning council, and the school district administrator may select a representative to serve in his or her place on any planning council. Within 180 days after its appointment, each planning council shall make a recommendation to its appointing school boards on a cooperative program designed to facilitate transfers under sub. (3) (a) for the ensuing school term to promote cultural and racial integration. The recommendations shall include achievement and other relevant factors for the school boards to consider in permitting pupils to transfer for the purpose of facilitating, so far as possible, a balanced representation of the pupils who might transfer under sub. (3) (a). Within 90 days after receiving the recommendation of the planning council, each school board shall determine the extent to which its district will participate in the cooperative program. Upon making its determination, each school board shall disseminate information concerning the cooperative program to pupils and parents and guardians of pupils in the school district. Information shall be disseminated regarding the availability of transfers, the nature of the transportation to be provided, the courses and programs to be available to transfer pupils and any other aspects which the school board determines to be appropriate. (b) Within 90 days after determining that its district will participate in transfers under this section, the school board of a district not subject to par. (a) shall make appointments to, and shall organize with other participating school districts, a planning council to make recommendations to facilitate cooperative programs. (c) The obligation under par. (a) to organize planning councils shall apply only with regard to school terms for which full pupil transfer aids are appropriated under s. 20.255 (2) (ac) and planning council assistance funds are appropriated under s. 20.255 (1) (a). History: 1975 c. 220; 1977 c. 29, 418; 1979 c. 34 ss. 966m, 2102 (43) (a); 1979 c. 221; 1981 c. 20, 385; 1983 a. 27 s. 2202 (42); 1983 a. 189; 1985 a. 29; 1987 a. 399; 1989 a. 31, 259, 336; 1991 a. 39, 48; 1993 a. 16; 1995 a. 27 ss. 4095m to 4098, 9145 (1); 1997 a. 27; 1999 a. 9; 2001 a. 16, 30, 105; 2005 a. 25; 2015 a. 55; 2017 a. 207 s. 5. NOTE: Chapter 220, laws of 1975, which created this section, contains a legislative declaration of policy in section 1 of the act.
121.86 Merged attendance area programs. (1) DEFINITIONS. In this section: (a) “Base school” means the school in a merged attendance area that has the lowest enrollment of the schools in the merged attendance area. (b) “Merged attendance area” means an attendance area that contains one of the following: 1. Two or more schools that offer elementary grades, with each such grade offered at only one school.
Updated 23-24 Wis. Stats.
24
2. Two or more schools that offer middle school grades, with each such grade offered at only one school. 3. Two or more schools that offer high school grades, with each such grade offered at only one school. (2) STATE AID. (a) Except as provided under sub. (3), if a school board establishes a merged attendance area after January 1, 1984, for the purpose of reducing racial imbalance in the school district, the school district shall be entitled to an amount determined as follows: 1. Divide the state aid received in the current school year under s. 121.08 by the membership used to compute state aid to the school district for the current school year. 2. Multiply the number of pupils enumerated under pars. (b) and (c) by 0.25. 3. Multiply the quotient under subd. 1. by the product under subd. 2. (b) The number of minority group pupils enrolled in the base school, not to exceed: 1. The number of minority group pupils who reside in the merged attendance area; minus 2. The number of minority group pupils enrolled in the base school or 30 percent of the total enrollment of the base school, whichever is greater. (c) The number of minority group pupils enrolled in the nonbase schools located in the merged attendance area or 30 percent of the total enrollment of such nonbase schools, whichever is less. (3) STATE AID EXCEPTION. Pupils under sub. (2) (b) and (c) who are enrolled in a kindergarten program or in a preschool program under subch. V of ch. 115 shall be multiplied under sub. (2) (a) 2. by a number equal to the result obtained by multiplying 0.25 by the appropriate fraction under s. 121.004 (7) (c), (cm) or (d). (4) TRANSPORTATION. A school district shall provide transportation to pupils under this section if required under subch. IV, but may not claim transportation aid under subch. IV for the number of pupils determined under sub. (2). History: 1985 a. 29; 1987 a. 399; 1989 a. 31, 309, 336, 359; 1991 a. 39, 48, 315; 1993 a. 16; 1995 a. 27.
121.87 School district report. (1) Any school district that receives aid under this subchapter in any school year shall submit a report to the state superintendent, on a form provided by the state superintendent, by October 15 of the following school year. The report shall include all of the following for the school year in which the school district received aid: (a) The number of pupils who transferred to the school district, the number of pupils who transferred to another school district and the number of intradistrict transfers under this subchapter. (b) The number of pupils who transferred to the school district under this subchapter who satisfy the income eligibility criteria for free or reduced-price lunches under 42 USC 1758 (b) (1). (c) A detailed description of how the school district used the aid received under this subchapter, including any expenditures on staff, materials and services that are not related to the special transfer program. The report shall separately describe the use of aid received under s. 121.85 (6) (b) 3. (d) The additional costs incurred by the school district for the pupils who transferred to the school district under this subchapter, including the cost of any additional teachers and the costs of counseling, remediation and pupil transportation. (e) Any other information requested by the state superintendent.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
25
Updated 23-24 Wis. Stats.
(2) The state superintendent shall develop a standard method for reporting under sub. (1). (3) In addition to the report under sub. (1), annually by May 1 the board of school directors of the school district operating under ch. 119 shall submit a report to the legislature under s. 13.172 (2) that specifies the number, percentage, race, sex, grade and attendance area of pupils transferred outside their attendance area without written consent under s. 121.85 (6) (am). History: 1989 a. 31; 1995 a. 27 s. 9145 (1); 1997 a. 27, 113; 1999 a. 9, 19; 2015 a. 55.
SUBCHAPTER VII REVENUE LIMIT 121.90 Definitions. In this subchapter: (1) “Number of pupils enrolled” means the number of pupils enrolled on the 3rd Friday of September, including pupils identified in s. 121.05 (1) (a) 1. to 11. and 13. and pupils enrolled and counted on an alternate counting date under s. 121.05 (3) or (3m), and the number of pupils attending the Challenge Academy program under s. 321.03 (1) (c) in the previous spring session, except that “number of pupils enrolled” excludes the number of pupils attending public school under ss. 118.145 (4) and 118.53 and except as follows: (a) In determining a school district’s revenue limit for the 1998-99 school year, a number equal to 20 percent of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998. (b) In determining a school district’s revenue limit in the 1999-2000 school year, a number equal to 20 percent of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998; and a number equal to 20 percent of the summer enrollment in 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999. (c) In determining a school district’s revenue limit in the 2000-01 school year, a number equal to 20 percent of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998; a number equal to 20 percent of the summer enrollment in 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999; and a number equal to 40 percent of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000. (d) In determining a school district’s revenue limit in the 2001-02 school year, a number equal to 20 percent of the summer enrollment in the year 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999; a number equal to 40 percent of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000; and a number equal to 40 percent of the summer enrollment in the year 2001 shall be included in the number of pupils enrolled on the 3rd Friday of September 2001. (dm) In determining a school district’s revenue limit in the 2002-03 school year, a number equal to 40 percent of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000; a number equal to 40 percent of the summer enrollment in the year 2001 shall be included in the number of pupils enrolled on the 3rd Friday of September 2001; and a number equal to 40 percent of the summer enrollment in the year 2002 shall be included in the number of pupils enrolled on the 3rd Friday of September 2002. (dr) In determining a school district’s revenue limit in the 2003-04 school year and in each school year thereafter, a number
SCHOOL FINANCE
121.905
equal to 40 percent of the summer enrollment shall be included in the number of pupils enrolled on the 3rd Friday of September of each appropriate school year. (e) In determining a school district’s revenue limit for the 2000-01 school year or for any school year thereafter, the department shall calculate the number of pupils enrolled in each school year prior to the 2000-01 school year as the number was calculated in that school year under s. 121.85 (6) (b) 1. and (f), 1997 stats. (f) In the 2015-16 and 2016-17 school years, the “number of pupils enrolled” shall include a number equal to the sum of the pupils residing in the school district who attend any of the following on the 3rd Friday of September of each appropriate school year: 1. A private school under a scholarship under s. 115.7915. 2. A charter school established under a contract with an entity under s. 118.40 (2r) (b) 1. e. to h. 3. A charter school established under a contract with the director under s. 118.40 (2x). (g) In the 2017-18 school year and in each school year thereafter, the “number of pupils enrolled” shall include the total number of pupils residing in the school district who on the 3rd Friday of September of each appropriate school year attend a charter school established under a contract with an entity under s. 118.40 (2r) (b) 1. e. to h. or a charter school established under a contract with the director under s. 118.40 (2x). (1m) “Revenue” means the sum of state aid and the property tax levy. (2) (am) “State aid” means all of the following: 1. Aid under ss. 121.08, 121.09, 121.105, and 121.136 and subch. VI, as calculated for the current school year on October 15 under s. 121.15 (4) and including adjustments made under s. 121.15 (4). 2. Amounts under ss. 79.095 (4), 79.096, and 79.0965 for the current school year, not including payments received under s. 79.096 (3) or 79.0965 (3) for a tax incremental district that has been terminated. 3. All federal moneys received from allocations from the state fiscal stabilization fund that are distributed to school districts as general equalization aid. 4. For the school district operating under ch. 119, the amount received under s. 121.137 (3), as specified in the notice received under s. 121.137 (2). 5. Amounts received in the 2011-12 school year under 2011 Wisconsin Act 32, section 9137 (3q). (bm) “State aid” excludes all of the following: 1. Any additional aid that a school district receives as a result of ss. 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) for school district consolidations that are effective on or after July 1, 1995, as determined by the department. 2. Any additional aid that a school district receives as a result of s. 121.07 (6) (e) 2. and (7) (e) 2. for school district reorganizations under s. 117.105, as determined by the department. 3. For the school district operating under ch. 119, aid received under s. 121.136. (3) “Summer enrollment” means 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. History: 1993 a. 16; 1995 a. 27; 1997 a. 27, 113, 237, 286; 1999 a. 9, 32, 186; 2001 a. 109; 2005 a. 225; 2007 a. 20, 200; 2009 a. 28; 2011 a. 32; 2013 a. 20, 257; 2015 a. 55; 2017 a. 36, 59; 2017 a. 364 s. 49; 2021 a. 61; 2025 a. 15.
121.905 Applicability. (1) (a) Except as provided in par.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.905
SCHOOL FINANCE
(b), in this section, “revenue ceiling” means $9,100 in the 201718 school year, $9,400 in the 2018-19 school year, $9,500 in the 2019-20 school year, $9,600 in the 2020-21 school year, $9,700 in the 2021-22 school year, and $9,800 in the 2022-23 school year and in any subsequent school year. (b) 1. Except as provided in subd. 3., if a referendum on a resolution adopted by a school board under s. 121.91 (3) (a) was held during the 2015-16, 2016-17, or 2017-18 school year and a majority of those voting rejected the resolution, the school district’s “revenue ceiling” is $9,100 in the 3 school years following the school year during which the referendum was held. This subdivision does not apply to a school district if a subsequent referendum is held on a resolution adopted by the school board under s. 121.91 (3) (a) during the 2015-16, 2016-17, 2017-18, or 201819 school year and a majority of those voting approved the resolution. 2. Except as provided in subd. 3., if a referendum on a resolution adopted by a school board under s. 121.91 (3) (a) is held during the 2018-19 school year or any school year thereafter and a majority of those voting reject the resolution, for the 3 school years following the school year during which the referendum is held, that school district’s “revenue ceiling” is the applicable amount under par. (a) plus the increase under subds. 4. to 7. for the school year during which the referendum is held. 3. If, during the 3-school-year period during which a school district’s revenue ceiling is an amount determined under subd. 1. or 2., a referendum on a resolution adopted by the school board under s. 121.91 (3) (a) is held and a majority of those voting approve the resolution, beginning in the school year immediately following the school year during which the referendum is held, the school district’s “revenue ceiling” is the amount under par. (a) plus any applicable increase under subds. 4. to 7. 4. In the 2019-20 school year, “revenue ceiling” means the amount under par. (a) for that school year plus $200. 5. In the 2020-21 school year, “revenue ceiling” means the amount under par. (a) for that school year plus $400. 6. In the 2021-22 school year, “revenue ceiling” means the amount under par. (a) for that school year plus $300. 7. In the 2022-23 school year and each subsequent school year, “revenue ceiling” means the amount under par. (a) for that school year plus $200. 8. Notwithstanding subd. 7., “revenue ceiling” means the amount under subd. 7. plus $1,000. (2) The revenue limit under s. 121.91 does not apply to any school district in any school year in which its base revenue per member, as calculated under sub. (3), is less than its revenue ceiling. (3) A school district’s base revenue per member is determined as follows: (a) 1. Except as provided under subds. 2. and 3., calculate 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 s. 121.91 (4) (c), and the costs of the county children with disabilities education board program, as defined in s. 121.135 (2) (a) 2., in the previous year, for pupils who were school district residents or nonresidents who attended the school district under s. 118.51 and solely enrolled in a special education program provided by the county children with disabilities education board that included the school district in its program under s. 115.817 (2). 2. For a school district created under s. 117.105, for the school year beginning with the effective date of the reorganization, perform the following calculations:
Updated 23-24 Wis. Stats.
26
a. Calculate the sum under subd. 1. for each of the school districts from which territory was detached to create the new school district. b. For each of those school districts, divide the result in subd. 2. a. by the number of pupils enrolled in that school district in the previous school year. c. For each of those school districts, multiply the result in subd. 2. b. by the number of pupils enrolled in that school district in the previous school year who resided in territory that was detached to create the new school district. d. Calculate the sum of the amounts determined under subd. 2. c. 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, perform the following calculations: a. Calculate the sum under subd. 1. for each of the school districts from which territory was detached to create the new school district. 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. 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. (b) 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. 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. 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. (c) 2. For the limit for the 1996-97 school year, add $206 to the result under par. (b). 3. For the limit for the 1997-98 school year, add the result under s. 121.91 (2m) (c) 2. to the result under par. (b). 3g. For the limit for the 2009-10 or 2010-11 school year, add $200 to the result under par. (b).
May 22, 2026, are designated by NOTES. (Published 5-22-26)
27
Updated 23-24 Wis. Stats.
3r. For the limit for the 2011-12 school year, multiply the result under par. (b) by 0.945. 4. For the limit for the 2012-13 school year, add $50 to the result under par. (b). 5. For the limit for the 2013-14 school year and the 2014-15 school year, add $75 to the result under par. (b). 6. For the limit for each of the 2015-16 to 2018-19 school years, for the 2021-22 school year, and for any school year thereafter, make no adjustment to the result under par. (b). 7. For the limit for the 2019-20 school year, add $175 to the result under par. (b). 8. For the limit for the 2020-21 school year, add $179 to the result under par. (b). 9. For the limit for 2023-2425, add $325 to the result under par. (b). (4) (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. (b) 1. A school district may increase its revenue ceiling by following the procedures prescribed in s. 121.91 (3). 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). History: 1995 a. 27; 1997 a. 27, 113, 164, 286; 1999 a. 9, 32; 2001 a. 16; 2003 a. 33; 2005 a. 25, 219; 2007 a. 20; 2009 a. 28; 2011 a. 32; 2013 a. 20; 2017 a. 141; 2019 a. 9; 2021 a. 58; 2023 a. 11, 19.
121.91 Revenue limit. (2m) (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: 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. 3. Add $200 to the result under subd. 1. 4. Multiply the result under subd. 3. by the average of the number of pupils in the current and the 2 preceding school years. (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: 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. 2. Add $206 to the result under subd. 1. 3. Multiply the result under subd. 2. by the average of the number of pupils in the current and the 2 preceding school years. (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: 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. 2. Multiply $206 by 1.0. 3. Add the result under subd. 1. to the result under subd. 2. 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
SCHOOL FINANCE
121.91
pupils attending private schools under s. 119.23 in the 3 previous school years, and dividing the remainder by 3. (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: 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. 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. 3. Add the result under subd. 1. to the result under subd. 2. 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. (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: 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. 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. 3. Add the result under subd. 1. to the result under subd. 2. 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. (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: 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. 2. Add $200 to the result under subd. 1. 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. (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: 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.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.91
SCHOOL FINANCE
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. 4. Multiply the result under subd. 3. by 0.055. 5. Subtract the product under subd. 4. from the result under subd. 3. (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: 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. 3. Add $50 to the result under subd. 1. 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. (hm) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2013-14 school year or for the 2014-15 school year to an amount that exceeds the amount calculated as follows: 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. 2. Add $75 to the result under subd. 1. 3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current school year and the 2 preceding school years. (i) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2015-16 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows: 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. 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. (im) Notwithstanding par. (i) and except as provided in subs. (3), (4), and (8), a school district cannot increase its revenues for the 2019-20 school year to an amount that exceeds the amount calculated as follows: 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. 2. Add $175. 3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current school year and the 2 preceding school years. (j) Notwithstanding par. (i) and except as provided in subs. (3), (4), and (8), a school district cannot increase its revenues for the 2020-21 school year-year 2425 to an amount that exceeds the amount calculated as follows:
Updated 23-24 Wis. Stats.
28
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. 2. Add $179. 2m. In 2023-2425, add $146. 3. Multiply the result under subd. 2. or 2m., whichever is applicable, by the average of the number of pupils enrolled in the current school year and the 2 preceding school years. (r) 1. Notwithstanding pars. (i) to (j), 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): 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. 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 2013-14 school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in calculating the limit for the 2019-20 school year, add $175 to the result under subd. 1. a., in calculating the limit for the 2020-21 school year, add $179 to the result under subd. 1. a., and in calculating the limit for the 2023-24 school year and the 2024-25 school year, add $325 to the result under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year, the 2022-23 school year, the 2025-26 school year, and any school year thereafter, make no adjustment to the result under subd. 1. a. 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. 2. If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (i) to (j) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization: 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. (i) 1., (im) 1. and (j) 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. (i) 1., (im) 1. and (j) 1. instead of the average of the number of pupils in the 3 previous school years. 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 pars. (i) 2. and (j) 3. instead of the average of the number of pupils in the current and the 2 preceding school years. (s) 1. Notwithstanding pars. (i) to (j), 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):
May 22, 2026, are designated by NOTES. (Published 5-22-26)
29
Updated 23-24 Wis. Stats.
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. 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 2013-14 school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in calculating the limit for the 2019-20 school year, add $175 to the result under subd. 1. a., in calculating the limit for the 2020-21 school year, add $179 to the result under subd. 1. a., and in calculating the limit for the 2023-24 school year and the 2024-25 school year, add $325 to the result under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year, the 2022-23 school year, the 2025-26 school year, and any school year thereafter, make no adjustment to the result under subd. 1. a. 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. 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. (i) to (j) 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: 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. (i) 1., (im) 1., and (j) 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. (i) 1., (im) 1., and (j) 1. instead of the average of the number of pupils in the 3 previous school years. 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 pars. (i) 2. and (j) 3. instead of the average of the number of pupils in the current and the 2 preceding school years. (t) 1. If 2 or more school districts are consolidated under s. 117.08 or 117.09, in the 2019-20 school year, the consolidated school district’s revenue limit shall be determined as provided under par. (im), in the 2020-21 school year, 2023-year 2425, the consolidated school district’s revenue limit shall be determined as provided under par. (j), and in each school year thereafter, the consolidated school district’s revenue limit shall be determined as provided under par. (i), except as follows: 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. 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. 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
SCHOOL FINANCE
121.91
of the number of pupils enrolled in all of the affected school districts in that school year. 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. (3) (a) 1. 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 that it will schedule a referendum for the purpose of submitting the resolution to the electors of the school district for approval or rejection and shall submit a copy of the resolution to the department. Except as provided in subd. 2., the school board shall schedule the referendum to be held at the next regularly scheduled spring primary or election or partisan primary or general election, provided such election is to be held not sooner than 70 days after the filing of the resolution of the school board. A school board may proceed under this subdivision and under s. 67.05 (6a) (a) 2. a. no more than 2 times in any calendar year. The school district clerk shall certify the results of the referendum to the department within 10 days after the referendum is held. 2. The school board of a school district that experiences a natural disaster, including a fire, that causes the school district’s costs to increase may call a special referendum to be held within the 6-month period immediately following the natural disaster, provided the special referendum is to be held not sooner than 70 days after the filing of the resolution of the school board under subd. 1. (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. (c) A referendum under this subsection 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 elections commission 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. (4) (a) 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. 2. If a school board increases the services that it provides by
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.91
SCHOOL FINANCE
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. 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. (b) 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. 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. (c) The limit under sub. (2m) is increased by the following amount: 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. 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. 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). (d) If a school district’s revenue in the preceding school year
Updated 23-24 Wis. Stats.
30
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). (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. (f) 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. 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: a. In the school year in which the school district reorganization takes effect, subd. 1. does not apply. 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. 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. 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. (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 percent of the school district’s state aid. (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. (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. (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:
May 22, 2026, are designated by NOTES. (Published 5-22-26)
31
Updated 23-24 Wis. Stats.
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 percent, $100,000. 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 percent but not more than 20 percent, $175,000. 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 percent, $250,000. (L) For a school district created by a consolidation under s. 117.08 or 117.09, beginning with the limit for the 2016-17 school year, the limit otherwise applicable under sub. (2m) for the 5th school year following the school year in which the consolidation took effect is increased by an amount equal to 75 percent of any additional aid that the school district received as a result of ss. 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) in the 4th school year following the school year in which the consolidation took effect. (n) 1. The limit otherwise applicable to a school district under sub. (2m) in any school year is increased by an amount equal to the amount determined for that school district under ss. 115.7915 (4m) (f) and 118.60 (4d) (b) 1. 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. (o) 1. Except as provided in subd. 1m., 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 a bond or note issued, or a state trust fund loan obtained, 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 bond or note issued or state trust fund loan obtained to finance the project is issued for a term not exceeding 20 years. If a school board issues a bond or note or obtains a state trust fund loan 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 bond, note, or state trust fund loan. 1m. If a school district issues a bond or note or obtains a state trust fund loan to finance a project described in subd. 1., the amount of debt service included in the amount spent by the school district under subd. 1. is the amount paid in the calendar year that begins on January 1 of the school year in which the school district’s revenue limit is increased under this paragraph. 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. 3. If a school district issues a bond or note or obtains a state trust fund loan to finance a project described in subd. 1. and the school district’s utility costs are measurably reduced as a result of the project, the school board shall use the savings to retire the bond, note, or state trust fund loan. 4. Unless the resolution is adopted before January 1, 2018, subd. 1. applies only to a resolution adopted after December 3018. (p) 1. 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) or (17) (c) 2. or (cm) 2. in the previous
SCHOOL FINANCE
121.91
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. 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. (q) 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 as determined by the department of revenue under s. 74.41. 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. (qe) 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 debt service costs associated with an environmental remediation project under s. 67.05 (7) (er). 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. (r) The limit otherwise applicable to a school district under sub. (2m) in any school year is decreased by an amount equal to the sum of the school district’s ineligible expenditures for community programs and services in the previous school year, as determined by the department under s. 120.13 (19). The amount of the decrease under this paragraph shall not be deducted from the base for determining the school district’s limit under sub. (2m) for the following school year. Cross-reference: See also ch. PI 15, Wis. adm. code.
(5) 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. (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 percent 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 percent. (7) Except as provided in subs. (4) (f) 2. and (n) to (qe) 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. (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 dis-
May 22, 2026, are designated by NOTES. (Published 5-22-26)
121.91
SCHOOL FINANCE
trict’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. 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; 2013 a. 20, 306; 2015 a. 55, 118, 289, 317; 2017 a. 36, 59, 143; 2017 a. 364 s. 49; 2019 a. 9; 2021 a. 239 s. 74; 2023 a. 19, 138.
121.92 Penalty for exceeding revenue ceiling or limit. (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. (2) The state superintendent shall do all of the following: (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.
Updated 23-24 Wis. Stats.
32
(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. (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 percent 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 a valid bond or note issued or state trust fund loan obtained by the school board. (d) Ensure that the amount of state aid reduction under pars. (a) and (b) lapses to the general fund. (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. History: 1993 a. 16; 1995 a. 27 s. 9145 (1); 1997 a. 27; 1999 a. 9; 2001 a. 16; 2013 a. 20.
May 22, 2026, are designated by NOTES. (Published 5-22-26)