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 Determination and certification of equalized valuation. (1) Annually on or before October 1, the full value of the taxable property in each part of each city, village and town in each school district shall be determined by the department of revenue according to its best ju…

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 department 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 (2x) (f), or 118.60 (4d) (b). (2) For purposes of ss. 115.7915 (4m) (f) 2., 118.40 (2r) …

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 laboratory periods that are fo…

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 Alternative methods of providing transportation. (1) A school board or the governing body of a private school may provide pupil transportation services by the following alternative methods: (a) A motor vehicle transporting 9 or less passengers in addition to the operator.…

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 Board and lodging or house rental in lieu of transportation. (1) (a) If a school board determines it is to the advantage of the school district and if the parent or guardian determines it is to the advantage of the pupil that board and lodging in lieu of transportation be …

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. 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 a…

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 priva…

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 w…

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 ou…

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 o…

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…

121.81 Tuition payments by parents. 121.81(1)(1) General. 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 tu…

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 schoo…

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 thoug…

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 w…

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) APPLICABI…

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 contain…

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 includ…

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. 12…

121.905 Applicability. (1) (a) Except as provided in par. (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, an…

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 schoo…