School District Levy Cap





Limit Type

Revenue/Expenditure Limit

Limit Name

School District Levy Cap

Limit Description

The maximum revenue is limited to prior year’s revenues from the state’s general school aid program and from the district’s property tax. The revenue cap increased a flat rate of $200 per pupil and changes in enrollment. The district’s maximum levy is limited to maximum revenues less general state aid.

Override Process

A school board that wishes to exceed the limit shall adopt a resolution supporting the proposed excess revenue and call a special referendum to obtain voter approval.

Record ID



L. 2009 Act 28 §2315d. eliminated the adjustment based on the CPI and provided for a flat increase of $200 per pupil for 2009-10 school year and 2010-2011 school year. In lieu of a special referendum for override of revenue limit, the school board may specify that the referendum be held at the next the next succeeding spring primary or election or September primary or general election.


Wis. Stat. § 121.91 (in effect for 2009)
Mullins, Daniel and Kimberly Cox. 1995. Tax and Expenditures Limits on Local Governments, M-194, Washington, DC: Advisory Commission on Intergovernmental Relations. View Archived Source
L. 2009 Act 28 §2315d

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