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 programs and from the district’s property tax plus a flat rate of $50 per pupil and changes in enrollment. The district’s maximum levy is limited to maximum revenues less 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 provided for the per pupil flat adjustment for 2012-13 school year of $50. 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 2012)
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. 2011 Act 32 §2575b

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