Wis. Stat. § 121.90 — WI Code / Chapter 121 / Section 121.90
Definitions.
Status: in_force

In this subchapter:

(1) “Number of pupils enrolled” means the number of pupils enrolled on the 3rd Friday of September, including pupils identified in s. 121.05 (1) (a) 1. to 11. and 13. and pupils enrolled and counted on an alternate counting date under s. 121.05 (3) or (3m) , and the number of pupils attending the Challenge Academy program under s. 321.03 (1) (c) in the previous spring session, except that “number of pupils enrolled” excludes the number of pupils attending public school under ss. 118.145 (4) and 118.53 and except as follows:

(a) In determining a school district’s revenue limit for the 1998-99 school year, a number equal to 20 percent of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998.

(b) In determining a school district’s revenue limit in the 1999-2000 school year, a number equal to 20 percent of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998; and a number equal to 20 percent of the summer enrollment in 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999.

(c) In determining a school district’s revenue limit in the 2000-01 school year, a number equal to 20 percent of the summer enrollment in 1998 shall be included in the number of pupils enrolled on the 3rd Friday of September 1998; a number equal to 20 percent of the summer enrollment in 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999; and a number equal to 40 percent of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000.

(d) In determining a school district’s revenue limit in the 2001-02 school year, a number equal to 20 percent of the summer enrollment in the year 1999 shall be included in the number of pupils enrolled on the 3rd Friday of September 1999; a number equal to 40 percent of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000; and a number equal to 40 percent of the summer enrollment in the year 2001 shall be included in the number of pupils enrolled on the 3rd Friday of September 2001.

(dm) In determining a school district’s revenue limit in the 2002-03 school year, a number equal to 40 percent of the summer enrollment in the year 2000 shall be included in the number of pupils enrolled on the 3rd Friday of September 2000; a number equal to 40 percent of the summer enrollment in the year 2001 shall be included in the number of pupils enrolled on the 3rd Friday of September 2001; and a number equal to 40 percent of the summer enrollment in the year 2002 shall be included in the number of pupils enrolled on the 3rd Friday of September 2002.

(dr) In determining a school district’s revenue limit in the 2003-04 school year and in each school year thereafter, a number equal to 40 percent of the summer enrollment shall be included in the number of pupils enrolled on the 3rd Friday of September of each appropriate school year.

(e) In determining a school district’s revenue limit for the 2000-01 school year or for any school year thereafter, the department shall calculate the number of pupils enrolled in each school year prior to the 2000-01 school year as the number was calculated in that school year under s. 121.85 (6) (b) 1. and (f) , 1997 stats.

(f) In the 2015-16 and 2016-17 school years, the “number of pupils enrolled” shall include a number equal to the sum of the pupils residing in the school district who attend any of the following on the 3rd Friday of September of each appropriate school year:

1. A private school under a scholarship under s. 115.7915 .

2. A charter school established under a contract with an entity under s. 118.40 (2r) (b) 1. e. to h.

3. A charter school established under a contract with the director under s. 118.40 (2x) .

(g) In the 2017-18 school year and in each school year thereafter, the “number of pupils enrolled” shall include the total number of pupils residing in the school district who on the 3rd Friday of September of each appropriate school year attend a charter school established under a contract with an entity under s. 118.40 (2r) (b) 1. e. to h. or a charter school established under a contract with the director under s. 118.40 (2x) .

(1m) “Revenue” means the sum of state aid and the property tax levy.

(2)

(am) “State aid” means all of the following:

1. Aid under ss. 121.08 , 121.09 , 121.105 , and 121.136 and subch. VI , as calculated for the current school year on October 15 under s. 121.15 (4) and including adjustments made under s. 121.15 (4) .

2. Amounts under ss. 79.095 (4) , 79.096 , and 79.0965 for the current school year, not including payments received under s. 79.096 (3) or 79.0965 (3) for a tax incremental district that has been terminated.

3. All federal moneys received from allocations from the state fiscal stabilization fund that are distributed to school districts as general equalization aid.

4. For the school district operating under ch. 119 , the amount received under s. 121.137 (3) , as specified in the notice received under s. 121.137 (2) .

5. Amounts received in the 2011-12 school year under 2011 Wisconsin Act 32 , section 9137 (3q) .

(bm) “State aid” excludes all of the following:

1. Any additional aid that a school district receives as a result of ss. 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) for school district consolidations that are effective on or after July 1, 1995, as determined by the department.

2. Any additional aid that a school district receives as a result of s. 121.07 (6) (e) 2. and (7) (e) 2. for school district reorganizations under s. 117.105 , as determined by the department.

3. For the school district operating under ch. 119 , aid received under s. 121.136 .

(3) “Summer enrollment” means the summer average daily membership equivalent for those academic summer classes, interim session classes, and laboratory periods approved for necessary academic purposes under s. 121.14 (1) (a) 1. and 2. and those online classes described in s. 121.14 (1) (a) 3.

History: 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 , 113 , 237 , 286 ; 1999 a. 9 , 32 , 186 ; 2001 a. 109 ; 2005 a. 225 ; 2007 a. 20 , 200 ; 2009 a. 28 ; 2011 a. 32 ; 2013 a. 20 , 257 ; 2015 a. 55 ; 2017 a. 36 , 59 ; 2017 a. 364 s. 49 ; 2021 a. 61 ; 2025 a. 15 .