Wisconsin Act 16 implemented revenue limits beginning with the 1993-94 school year. A district's revenue limit is the maximum amount of revenue that may be raised 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. Note that prior to 2001-02, the Community Service Fund levy was included in the revenue limit.
The maximum limit is based upon enrollment changes, an inflationary increment and each district's prior year controlled revenue. Upon application and approval by DPI, 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 DPI-provided October 15 General Aid Certification and Poverty Aid estimates from the district's maximum revenue limit.
Revenue Limits Resources
A detailed, narrative explanation of the formula.
Worksheets produced by DPI containing final revenue limit information.
Prepopulated and executable worksheets for district budget development and planning.
Executable spreadsheets to compute Revenue Limits.
Multi-year Excel spreadsheet displaying individual lines and values for each district from prior years' computations. Instructive in explaining how the Revenue Limit has affected your district over time.
Historical Revenue Limit Information
The Microsoft Excel files below summarize seven key data elements from each years' Final Revenue Limit: district code, district name, revenue limit, general aid certified, allowable levy, over limit amount and under limit amount.