School District Levy Cap

State

Wisconsin

Year

2022

Limit Type

Revenue/Expenditure Limit

Limit Name

School District Levy Cap

Limit Description

Each school district's maximum revenue limit is determined through a statutorily mandated formula. First, add the state aid received and property taxes levied for the prior year. This amount is divided by the average number of students (or members) in the prior 3 school years, which determines the district's per-member revenue base. The per-member revenue base is then multiplied by the current 3-year membership average, which is the average number of students in the current year and prior 2 school years.

Override Process

The limit may be exceeded by a majority vote of the electorate. Prior to the referendum vote, a school board must adopt a resolution to include the increase in the school district budget; once the resolution is filed, a referendum is triggered. The question must include the purpose and amount of the increased levy.

Record ID

WI003_LM22

Footnotes

No per-pupil inflationary index is added in the 2021-2022 or 2022-2023 school years. In prior school years, a per-pupil inflationary index was added to the per-member revenue base prior to being multiplied by the current 3-year membership average. This limit went into effect in FY 1993-94.

Sources

Wis. Stat. § 121.91(2m)(j) (in effect for 2022)
School District Revenue Limit and Referenda Informational Paper #26, Wisconsin Legislative Fiscal Bureau (Jan. 2021)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0026_school_district_revenue_limits_and_referenda_informational_paper_26.pdf Accessed 11/29/2023]
View Archived Source

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
Revenue Limit Formula, Wisconsin Department of Public Instruction (2022)
[https://dpi.wi.gov/sfs/limits/revenue-limit-formula Accessed 11/29/2023]
View Archived Source

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