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School bond and tax elections in Wisconsin
school bond and tax votes
|2010 • 2009 • 2008|
2007 • 2006
- To issue new bonding
- Issue debt exceeding $1,000,000
- To exceed revenue caps.
Laws affecting school finance
In Wisconsin, there is a revenue cap that limits the amount of property tax revenue for school districts in Wisconsin. The formula is calculated in four steps.
Step 1-Add the amount of state aid received and property taxes levied in the previous school year. When the result is added, you divide the result by the average amount of pupils enrolled in the last three years. School districts cannot take into account taxes levied for community resource programs (i.e. Milwaukee Recreation, MSCR, etc.) (120.13 (19) Wisc. Statutes) or the number of pupils who come into a new school district that reside in the former district (Wisconsin Stats 121.91 (4) (c)) under the three year average enrollment.
Step 2-Take the revenue increase per pupil under the previous school year and multiplied it by 1 plus the allowable rate of increase which is expressed by a decimal. The allowable rate of increase is also known as the QEO, the qualified economic offer (Wisconsin Stats s. 73.0305)
Step 3-Add the Step 1 and Step 2 results
Step 4-Multiply the Step 3 result (Sum of Steps 1 and 2) by the average amount of pupils being enrolled in the past three school years (Current and the past two years)
The final result should be within a per pupil revenue ceiling that cannot exceed $9,000 per pupil. (Wisconsin Statutes 121.905 (1))
Required notice of bond election
Under Wisconsin law, must be a minimum 42 days notice after a school board approves a resolution for a referendum/ballot measure before an election. This is regardless if its a regular or a special election. (Wisconsin Stats 8.37)