School District Revenue Limits

Section G of Basic Facts

General Information

Wisconsin Act 16 implemented revenue limits beginning with the 1993-94 school year. A district's revenue limit is the maximum amount of revenue it may raise through state general aid and property tax for the General, Non-Referendum Debt (authorized after August 12, 1993), and Capital Expansion Funds, also referred to as Funds 10, 38, and 41 respectively. (Prior to 01-02, the Community Service Fund levy was included in the revenue limit.)

The maximum limit is based upon enrollment changes, the Consumer Price Index, and each district's prior year controlled revenue. Upon application and approval by the Department, a district may increase its maximum limit by an additional amount for specific exemptions. A district then determines the maximum allowable levy for Funds 10, 38, and 41 by subtracting the Department-provided October 15 General Aid Certification and Poverty Aid estimates from the district's maximum revenue limit.

The following links will provide further insight into Revenue Limits:

• Revenue Limit Formula - a detailed, narrative explanation of the formula.
• Revenue Limit Excel Executables from Prior Years - executable spreadsheets to compute Revenue Limits.
• DPI-Printed Revenue Limit Worksheets from Prior Years - worksheets produced by DPI containing final revenue limit information.
• 2008-09 Revenue Limit Worksheets for Budgeting - frequently-updated, executable and pre-populated worksheets for district budget development and planning.

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Understanding and Explaining the Revenue Limit

Want to understand how the Revenue Limit has affected your district over time? Ever have the need to explain it to someone new to Wisconsin public school finance?

This Excel spreadsheet displays individual lines and values from the Revenue Limit computation for each public school district for the past 8 years. Changes in the 3-year averages, per-pupil increases, exemptions, and other factors can explain “shifts” in district Revenue Limit resources from year to year. Use this spreadsheet to review key factors in your district’s Revenue Limit computation. Included are Excel graphs of select data elements.

Please call a finance consultant if you have questions.

Multi-Year Revenue Limit Survey

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Historical Revenue Limit Information - Microsoft Excel Files

Excel files below summarize 7 key data elements from each year's Final Revenue Limit: district code, district name, revenue limit, general aid certified, allowable levy, over limit amount, under limit amount.

• 2007-2008 Revenue Limits
  
• 2006-2007 Revenue Limits
  
• 2005-2006 Revenue Limits
  
• 2004-2005 Revenue Limits
  
• 2003-2004 Revenue Limits
  
• 2002-2003 Revenue Limits
  
• 2001-2002 Revenue Limits
  
• 2000-2001 Revenue Limits
  
• 1999-2000 Revenue Limits
  
• 1998-1999 Revenue Limits
  
• 1997-1998 Revenue Limits
  
• 1996-1997 Revenue Limits
  
• 1995-1996 Revenue Limits
  
• 1994-1995 Revenue Limits
  
• 1993-1994 Revenue Limits
  

If you have questions about the data in this section, or need additional information or clarification, please contact the Department of Public Instruction, School Financial Services, P.O.Box 7841, Madison, Wisconsin 53707-7841, (608) 267-9114.

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114

Last updated on 6/4/2008 9:29:04 AM