School District Revenue Cap





Limit Type

Revenue/Expenditure Limit

Limit Name

School District Revenue 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 based on the per pupil adjustment of $274.68 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



The per pupil adjustment is indexed for inflation using the consumer price index for all urban consumers.


Wis. Stat. § 121.91 (in effect for 2008)
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

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