Non-Recurring Exemptions

Non-Recurring Exemptions

Non-recurring exemptions are added to the district's revenue limit in the current year, but then removed from the district's base revenue for the revenue limit calculation in the following school year. The following are allowable non-recurring exemptions:

Line 10A. Non-Recurring Referenda to Exceed. §121.91(3) Wis. Stats.

A district's revenue limit is increased by the amount of a voter-approved referendum to exceed the revenue limit on a non-recurring basis. The amount is added to the limit in the designated year, and any levied amounts are removed from the next year's base.

Line 10B. Declining Enrollment. §121.91(4)(f) Wis. Stats.

If the current three-year average of pupils enrolled is less than the prior three-year average of pupils enrolled, a district's revenue limit is increased by the additional amount that would have been calculated had there been no decline in average enrollment.

Line 10C. Energy Efficiency Net Exemption. §121.91(4)(o) Wis. Stats.

The 2009-11 Budget Act created a nonrecurring adjustment for energy efficiency measures. Under the adjustment, a school board could adopt a resolution to increase the district's revenue limit by the amount spent to implement energy efficiency measures, including the payment of debt service to finance a project. Per the 2017-19 Budget Act, districts are no longer able to create new resolutions. Exemptions are allowed if related to resolutions prior to 2017.

Line 10D. Adjustment for Refunded or Rescinded Taxes. §121.91(4)(q) Wis. Stats.

Each November, the Wisconsin Department of Revenue certifies the amount of refunded or rescinded property taxes to be paid by the school board in the current year. The limit is increased by this amount.

Line 10E. Prior Year Open Enrollment. §121.91(4)(p) Wis. Stats.

The district's limit is increased by the amount of any aid reduction for the Open Enrollment program for which the district did not count the student.

Line 10F. Reduction for Ineligible Fund 80 Expenditures. §121.91(4)(r) Wis. Stats.

The limit is decreased by an amount determined by the Department of Public Instruction that is equal to the sum of the district's ineligible expenditures for community programs and services in the previous school year.

Line 10G. Other Adjustments. §121.91(4)(qe) Wis. Stats.

A district may increase their revenue limit by the amount spent on debt service costs associated with an environmental remediation project under s.67.05(7)(er). Also included in this line is the negative adjustment for transferring a residual balance from the Referendum Approved Debt Service Fund (Fund 39) to the General Fund (Fund 10).

Line 10H. WPCP and RPCP Private School Voucher Aid Deduction. §121.91(4)(n), 118.60(4d)(b)1 Wis. Stats.

Districts are allowed to increase their revenue limit for the aid deduction related to Racine and Statewide Parental Choice "incoming" pupils.

Line 10I. SNSP Private School Voucher Aid Deduction. §121.91(4)(n), 115.7915(4m)(f) Wis. Stats.

Districts are allowed to increase their revenue limit for the aid deduction related to Special Needs Students.