AB 305

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. This

limit is known as a school district's revenue limit. Current law provides a minimum

per pupil revenue limit for school districts, known as the “revenue ceiling.” Under

current law, the revenue ceiling is $10,000 in the 2020-21 school year and each school

year thereafter. This bill increases the revenue ceiling to $11,000 for the 2023-24

school year and each school year thereafter.

Under current law, the per pupil payment amounts under the Milwaukee

Parental Choice Program, the Racine Parental Choice Program, the Wisconsin

Parental Choice Program, and the Special Needs Scholarship Program and the per

pupil payment amount paid to independent charter schools (collectively “per pupil

payments”) are adjusted annually. The annual adjustment adds to the per pupil

payment amount received for the previous school year an amount equal to the sum

of any per member revenue limit increase that applies to school districts in the

current school year and any per member increase in categorical aids between the

current school year and the previous school year. Beginning in the 2024-25 school

year, the annual adjustment described above also includes the change in the revenue

ceiling, if positive, except for the annual adjustment for a payment under a parental

choice program for a pupil enrolled in kindergarten to grade 8, which includes 90

percent of the change in the revenue ceiling, if positive.

Additionally, in the 2023-24 school year, this bill adds the following amounts

to the per pupil adjustment formula:

1. For the per pupil payment amount under the MPCP, RPCP, and WPCP for

pupils enrolled in grades kindergarten to eight, 10 percent of the revenue ceiling for

the 2023-24 school year.

2. For the per pupil payment amount under the MPCP, RPCP, and WPCP for

pupils enrolled in grades nine to 12, 26.8 percent of the revenue ceiling for the

2023-24 school year.

3. For the per pupil payment amount paid to independent charter schools, 15.7

percent of the revenue ceiling for the 2023-24 school year.

4. For the per pupil payment amount under the SNSP, 14.5 percent of the

revenue ceiling for the 2023-24 school year.

Because the per pupil adjustment formula includes the amount received in the

previous school year, the amounts added in the 2023-24 school year will be included

in the per pupil amounts for the 2024-25 school year.