The per pupil adjustment for school district revenue limits, the official text

2025 - 2026 LEGISLATURE
LRB-4233/1
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2025 SENATE BILL 389
August 11, 2025 - Introduced by Senators Kapenga, Nass, Bradley, Cabral-Guevara, Jagler, James, Stafsholt, Tomczyk, Wanggaard and Hutton, cosponsored by Representatives Maxey, Piwowarczyk, Allen, Behnke, Brill, Dittrich, Donovan, Goeben, Green, Hurd, B. Jacobson, Kitchens, Knodl, Kreibich, Melotik, Moses, Murphy, Mursau, O'Connor, Penterman, Sortwell and Wichgers. Referred to Committee on Licensing, Regulatory Reform, State and Federal Affairs.

An Act to amend 121.905 (3) (c) 6., 121.905 (3) (c) 9., 121.91 (2m) (j) (intro.) and 121.91 (2m) (t) 1. (intro.) of the statutes; relating to: the per pupil adjustment for school district revenue limits.

Analysis by the Legislative Reference Bureau
Current law generally limits the total amount of revenue per pupil that a school district may receive from general school aids and property taxes in a school year to the amount of revenue allowed per pupil in the previous school year plus a per pupil adjustment, if any, as provided by law. Current law, which was upheld in LeMieux v. Evers, 2025 WI 12, provides an annual $325 per pupil adjustment until 2425.
This bill eliminates the $325 per pupil adjustment in the school district revenue limit formula beginning with the calculation of school district revenue limits for the 2027-28 school year. As a result, there is no per pupil adjustment in school district revenue limit calculations for the 2027-28 school year and any school year thereafter.
For further information see the local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

Section 1. 121.905 (3) (c) 6. of the statutes is amended to read:
121.905 (3) (c) 6. For the limit for each of the 2015-16 to 2018-19 school years, for the 2021-22 school year, for the 2027-28 school year, and for any school year thereafter, make no adjustment to the result under par. (b).
Section 2. 121.905 (3) (c) 9. of the statutes is amended to read:
121.905 (3) (c) 9. For the limit for 2023-2425, add Add $325 to the result under par. (b) for the limit for the 2023-24 to 2026-2027 school years.
Section 3. 121.91 (2m) (j) (intro.) of the statutes is amended to read:
121.91 (2m) (j) (intro.) Notwithstanding par. (i) and except as provided in subs. (3), (4), and (8), a school district cannot increase its revenues for each school year beginning with the 2020-21 school year-year 2425 year and ending with the 2026-27 school year to an amount that exceeds the amount calculated as follows:
Section 4. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under s. 117.08 or 117.09, in the 2019-20 school year, the consolidated school district’s revenue limit shall be determined as provided under par. (im), in the 2020-21 school year, 2023-year 2425 to the 2026-27 school year, the consolidated school district’s revenue limit shall be determined as provided under par. (j), and in the 2027-28 school year and each school year thereafter, the consolidated school district’s revenue limit shall be determined as provided under par. (i), except as follows:
Section 5. Effective date.
(1) This act takes effect on January 1, 2027.
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