Chapter 121 — SCHOOL FINANCE

121.004 Definitions. In this chapter, unless the context clearly requires otherwise: (1) AVERAGE DAILY MEMBERSHIP. “Average daily membership” is the sum of all pupils enrolled in all schools of the school district for each day of the school term, divided by the number of days sch…

121.006 State aid withheld. (1) (a) The state superintendent may withhold state aid from any school district in which the scope and character of the work are not maintained in such manner as to meet the state superintendent’s approval. (b) No state aid may be paid in any year und…

121.007 Use of state aid; exemption from execution. All moneys paid to a school district under s. 20.255 (2) (ac), (bc), (cg), and (cr), shall be used by the school district solely for the purposes for which paid. Such moneys are exempt from execution, attachment, garnishment, or…

121.01 Purpose. It is declared to be the policy of this state that education is a state function and that some relief should be afforded from the local general property tax as a source of public school revenue where such tax is excessive, and that other sources of revenue should …

121.02 School district standards. (1) Except as provided in s. 118.40 (2r) (d), each school board shall: (a) 1. Ensure that every teacher, supervisor, administrator and professional staff member holds a certificate, license or permit to teach issued by the department before enter…

121.05 Budget and membership report. (1) The school district clerk shall include, as part of the annual school district report under s. 120.18, all of the following: (a) The average of the number of pupils enrolled on the 3rd Friday of September and the 2nd Friday of January of t…

121.06 (2), excluding value adjustments made under s. 70.57 (1) resulting from appeals made under s. 70.995. The “equalized valuation” of any taxable property in a tax incremental district shall not exceed its equalized value determined for the purpose of obtaining the tax increm…

121.07 General provisions; state aid computation. In this subchapter: (1) BASIS FOR STATISTICS. (a) The membership of the school district in the previous school year and the shared cost for the previous school year shall be used in computing general aid. If a school district has …

121.08 Payment of state aids; reductions. (1) The state shall pay to the school district the sum of the following amounts: (a) The amount by which the primary guaranteed valuation exceeds the school district equalized valuation, multiplied by the primary required levy rate. (b) T…

121.085 State aid; other reductions. (1) The depart- May 22, 2026, are designated by NOTES. (Published 5-22-26) 7 Updated 23-24 Wis. Stats. ment shall make state aid adjustments under s. 118.51 (16) and (17) before making a reduction under s. 115.7915 (4m) (f), 118.40 (2r) (g) or…

121.09 State aid adjustment; redetermination of assessment. (1) If, on or after July 1, 1980, the tax appeals commission or a court makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is lower than the previous assessment, or if, o…

121.095 State aid adjustment; Challenge Academy program. (1) Annually the department shall reduce each school district’s state aid payment under s. 121.08, or other state aid payments, if necessary, by an amount calculated as follows: (a) Determine the number of pupils counted in…

121.105 Special adjustment aids. (1) In this section “state aid” means the sum of the payments provided to a school district under this section and ss. 121.08, 121.85 and 121.86. (2) (am) 1. Except as provided in subd. 2., if a school district would receive less in state aid in t…

121.135 State aid to county children with disabilities education boards. (1) If, upon receipt of the plan under s. 115.77 (4), the state superintendent is satisfied that there are children participating in a special education program provided by a county children with disabilitie…

121.136 State aid for high-poverty school districts. (1) In this section, “membership” means the membership used by the department to calculate state aid to the school district under s. 121.08 in the first school year of a fiscal biennium. (2) (a) In the 2009-10 school year and a…

121.137 First class city school levy aid. (1) In this section: (a) “Board” has the meaning given in s. 119.02 (1). (b) “City” has the meaning given in s. 119.02 (2). (2) Annually, the department shall calculate the amount of the state aid reduction under s. 121.08 (4) (b) 2. in t…

121.14 State aid for summer classes and interim session classes. (1) (a) State aid shall be paid to each district or county children with disabilities education board for all of the following: 1. Subject to par. (b), those academic summer classes or lab- May 22, 2026, are designa…

121.15 Payment of state aid. (1) Except as provided under sub. (1g), state aid under s. 121.08 shall be paid to school districts according to the following distribution schedule: (a) Each school district shall receive 15 percent of its total aid entitlement in September, 25 perce…

121.17 Use of federal revenue sharing funds. It is the intent of the legislature that school districts receiving federal revenue sharing funds through the state under this subchapter shall utilize these funds in compliance with the federal revenue sharing requirements as defined …

121.23 Payment of aids in school district labor disputes. (1) In the event that the state superintendent finds that school is not held, or educational standards are not maintained in accordance with s. 121.02 (1) (f) as the result of a strike by school district employees, make-up…

121.41 Driver education programs. A school board or the technical college system board may establish and collect reasonable fees for any driver education program or part of a program which is neither required for nor credited toward graduation. The school board or the technical c…

121.51 Definitions. In this subchapter: (1) “Attendance area” is the geographic area designated by the governing body of a private school as the area from which its pupils attend and approved by the school board of the district in which the private school is located. If the priva…

121.52 Vehicle, operator and driver requirements. (1) (a) Rules governing the design, construction, inspection and operation of school buses adopted by the secretary of transportation under s. 110.06 (2) shall by reference be made part of any contract for the transportation of pu…

121.53 School bus insurance. (1) No motor vehicle may be used as a school bus unless a policy of bodily injury and property damage liability insurance, issued by an insurer authorized to transact business in this state, is maintained thereon. The policy shall provide property dam…

121.54 Transportation by school districts. (1) CITY OPTION. (a) Subsections (2) and (6) and s. 121.57 do not apply to pupils who reside in a school district that contains all or part of a city unless the school they attend is located outside the city but within the boundaries of …

121.545 Additional transportation. (1) The parent or guardian of a pupil who attends a public or private school and who is not required to be transported under s. 121.54 may contract with the school board of the district for transportation under this subsection. The school board …

121.55 Methods of providing transportation. (1) School boards may provide transportation by any of the following methods: (a) By contract with a common carrier, a taxi company or other parties. (b) By contract with the parent or guardian of the pupil to be transported. If the sch…

121.555 (1) (a) is used and such transportation is under the immediate supervision of a competent adult. 2. A school operated by the school district or the private school has an actual interest in the safety and welfare of the children transported to the activity; 4. The school p…

121.56 School bus routes. The school board of each district shall make and be responsible for all necessary provisions for the transportation of pupils, including establishment, administration and scheduling of school bus routes. Upon the request of any school board, the state su…

121.57 shall be paid by the school district in which they reside, May 22, 2026, are designated by NOTES. (Published 5-22-26) 13 Updated 23-24 Wis. Stats. and no part of such cost may be charged to the pupils or their parents or guardians. (b) At the end of the school term, every …

121.575 School transportation bio-diesel fuel cost assistance. (1) In this section: (a) “Bio-diesel fuel” has the meaning given in s. 16.045 (1) (c). (b) “Petroleum-diesel fuel” has the meaning given for “diesel fuel” in s. 78.005 (5), but does not include bio-diesel fuel. (2) (a…

121.58 State aid. (1) REPORT. (a) In the report filed under s. 120.18 the school district clerk shall include such information as the department requires on the number of pupils for whom transportation or board and lodging is provided. (b) Annually, by the time the department pre…

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 …

121.75 Construction.

121.76 Definitions and general provisions.

121.77 Admission of nonresident pupils.

121.78 Tuition payments by school districts.

121.79 Tuition payments by state.

121.80 Tuition payments by counties.

121.81 Tuition payments by parents.

121.82 Tuition payment by adult.

121.83 Computation of tuition.

121.84 Tuition waiver; special cases. SUBCHAPTER VI SPECIAL TRANSFER AID

121.845 Definitions.

121.85 Special transfer programs. 121.86 Merged attendance area programs. 121.87 School district report. SUBCHAPTER VII REVENUE LIMIT 121.90 Definitions. 121.905 Applicability. 121.91 Revenue limit. 121.92 Penalty for exceeding revenue ceiling or limit. as appropriate, and the su…