Opinion ID: 2211776
Heading Depth: 2
Heading Rank: 1

Heading: The Wisconsin School Finance System

Text: ś 4. We begin by outlining the constitutional provisions applicable to school finance. Article X of the Wisconsin Constitution establishes the state public school system [4] and provides that the school districts shall be as nearly uniform as practicable. . . . Wis. Const. art. X, § 3. The constitution also creates a school fund for the support and maintenance of schools and libraries. Wis. Const. art. X, § 2. Article X, § 4 allows for the imposition of a local tax on the school districts. It states that the sum to be raised locally must be not less than one-half the amount received by such town or city respectively for school purposes from the income of the school fund. Wis. Const. art. X, § 4. Section 5 provides for the distribution of the income from the school fund in some just proportion to the number of children and youth resident therein between the ages of four and twenty years. Wis. Const. art. X, § 5. ś 5. From these constitutional provisions, the legislature has developed an elaborate state school finance formula. [5] One source of school funding is the property tax, which applies directly to each local district. The other significant source of funding is state aid. [6] State aid includes equalization aid, categorical aid, and the school levy tax credit. [7] We describe each type of aid in turn.