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Revenue Limits


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In the fall of 1993, the Wisconsin legislature (s. 121.90) instituted a limit or control on the revenue a school district is entitled to receive each year. The control applies to revenue received from two sources:

  • general state aid (equalization, special adjustment and integration aids); and
  • select local levies (General Operations-Fund 10, Capital Projects-Fund 41 and Non-Referendum Debt-Fund 38).

The results of this computation can have significant impact on district finances, as general state aids and the General Fund (Fund 10) tax levy can comprise anywhere from 70-90 percent of a district's total General Fund revenues.

Browse the following links for more details.

Revenue Limit Formula

Detailed, narrative explanation of the formula.

Computer Aid

Description of this state aid program that replaces a portion of the district's local levy.


Explanations of the additional revenue limit authority available to districts.

Revenue Limit Worksheets for Budget Planning

Excel spreadsheets available per year for appropriate budget planning.

Final Revenue Limit Worksheets

Prior-year district by district revenue limit computations.

Tax Chargebacks and Revenue Limits

Information on how chargebacks for uncollectable or rescinded taxes are handled under district revenue limits.

For questions about this information, contact (608) 267-9114