Friday, October 14, 2022
Updates of the prepopulated 2022-23 revenue limit worksheet have begun and a new version is posted on the Revenue Limit Worksheets page. As districts set tax levies and update reports over the next few weeks, we will refresh the worksheet each weekday morning based on current data.
Remember that it is a school district’s responsibility to ensure the accuracy of its data. We provide the revenue limit worksheet as a service to show what our version of your computation is—the worksheet is only as accurate as your data that we had on file when it was last updated.
In particular, we recommend you verify your district’s September 2022 pupil count and Summer 2022 FTE and, if necessary, update them as soon as possible. We also recommend that you ensure your district’s PI-1505 Annual Report for 2021-22 matches your books and any final corrections made by you and your auditor.
If something does not look right on your revenue limit worksheet, contact us before your board sets its 2022-23 tax levy.
What’s New for 2022-23
The 2021-2023 state biennial budget https://dpi.wi.gov/policy-budget/2021-23-biennial-budget provided no per member increase (line 4A) and kept the low revenue ceiling at $10,000 (line 4B) for both 2021-22 and 2022-23 school district revenue limits. As a result, districts qualifying for the declining enrollment exemption (line 10B) will also qualify for the hold harmless exemption (line 7B).
The revenue limit impact depends upon whether your district experienced an enrollment decline or increase, and how this year’s September count compares to last year:
- If both counts were lower than September 2020, then your district will again have a decline in the three-year rolling average and resulting exemption.
- If the September 2022 count recovered to the 2020 level, then the three-year rolling average will stabilize and your district will receive little or no exemption.
Any resulting non-recurring exemptions for declining enrollment are in effect for one year and will not be included in the 2023-24 revenue limit base.
Choice and Charter Reminders
We have populated the prior year open enrollment (line 10E), Wisconsin and Racine Parental Choice Programs (line 10H), and Special Needs Scholarship Program (line 10I) nonrecurring exemption lines with data provided by the DPI Parental Education Options Team. The amounts on 10H and 10I shown for your district, if any, are the state aids that will be withheld this year for your eligible resident students attending participating private choice schools. Districts with resident students enrolled at the newer independent charter schools will continue to see additions to their membership.
The revenue limit impacts of choice and charter expansion are based on where participating students reside, not where their schools are located. Districts have been caught unaware in past years when choice and charter schools opened or expanded nearby. Please be aware that we cannot share names and other details of participating residents.