Wisconsin School Finance System Overview

Wisconsin has 369 K-12 public school districts, 46 elementary (K-8) districts and 10 union high school (9-12) districts, for a total of 425 school districts. All are fiscally independent - that is, they do not depend on other local units of government such as counties or municipalities for their local tax revenue. Each district has taxing authority. In addition, 12 cooperative educational service agencies (CESAs) – which are fiscally dependent on school districts – provide programs and services to local districts. Five counties operate county children with disabilities education boards (CCDEBs) – of which one is fiscally dependent and four are fiscally independent.

Wisconsin public school districts derive their revenue through four major sources: state aid, property tax, federal aid and other local nonproperty tax revenues (such as fees and interest earnings). Under current law, there is a limit on the annual amount of revenue that each school district can raise through the combination of general school aid (defined as equalization, integration, and special adjustment aids), computer aid and select property taxes.

The following 2 papers, authored by the Wisconsin Legislative Bureau, explain the Wisconsin Finance System in greater detail. Should you have further questions, please contact a School Financial Services Team Consultant.

Informational Paper # 27 – State Aid to School Districts
Information Paper # 12 – Local Government Expenditure and Revenue Limits

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

Last updated on 1/30/2009 10:31:50 AM