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 for the 2011-12 school year is reduced from the prior year's maximum revenue by 5.5%, adjusted for 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



This limit went into effect in FY 1993-94. L. 2011 Act 32 §2575b. reduced the per pupil adjustment for 2011-12 school year to 94.5% of the prior year’s limit, a decrease of 5.5%. This reduction is instead of the $275 per pupil adjustment for 2011-12 school year that was set forth in the 2009 legislation. 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 2011)
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

Local Government Expenditure and Revenue Limits (2011), Wisconsin Legislative Fiscal Bureau. pp.1-7.
View Archived Source
L. 2011 Act 32 §2575b

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