AB68-ASA2-AA3,38,2523 121.91 (2m) (k) Except as provided in subs. (3), (4), and (8), no school district
24may increase its revenues for the 2021-22 school year to an amount that exceeds the
25amount calculated as follows:

11. Divide the sum of the amount of state aid received in the previous school year
2and property taxes levied for the previous school year, excluding property taxes
3levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
4(c), by the average of the number of pupils enrolled in the 3 previous school years.

AB68-ASA2-AA3,39,55 2. Add $200 to the result under subd. 1.

AB68-ASA2-AA3,39,76 3. Multiply the result under subd. 2. by the average of the number of pupils
7enrolled in the current school year and the 2 preceding school years.

AB68-ASA2-AA3,39,119 121.91 (2m) (km) Except as provided in subs. (3), (4), and (8), no school district
10may increase its revenues for the 2022-23 school year to an amount that exceeds the
11amount calculated as follows:

AB68-ASA2-AA3,39,1512 1. Divide the sum of the amount of state aid received in the previous school year
13and property taxes levied for the previous school year, excluding property taxes
14levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
15(c), by the average of the number of pupils enrolled in the 3 previous school years.

AB68-ASA2-AA3,39,1616 2. Add $204 to the result under subd. 1.

AB68-ASA2-AA3,39,1817 3. Multiply the result under subd. 2. by the average of the number of pupils
18enrolled in the current school year and the 2 preceding school years.

AB68-ASA2-AA3,39,2220 121.91 (2m) (L) Except as provided in subs. (3), (4), and (8), no school district
21may increase its revenues for the 2023-24 school year or for any school year
22thereafter to an amount that exceeds the amount calculated as follows:

AB68-ASA2-AA3,40,223 1. Divide the sum of the amount of state aid received in the previous school year
24and property taxes levied for the previous school year, excluding property taxes

1levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
2(c), by the average of the number of pupils enrolled in the 3 previous school years.

AB68-ASA2-AA3,40,53 2. Multiply the amount of the revenue increase per pupil allowed under this
4subsection for the previous school year by the sum of 1.0 plus the allowable rate of
5increase under s. 73.0305 expressed as a decimal.

AB68-ASA2-AA3,40,66 3. Add the result under subd. 1. to the result under subd. 2.

AB68-ASA2-AA3,40,87 4. Multiply the result under subd. 3. by the average of the number of pupils
8enrolled in the current and the 2 preceding school years.

AB68-ASA2-AA3,40,1310 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if a school
11district is created under s. 117.105, its revenue limit under this section for the school
12year beginning with the effective date of the reorganization shall be determined as
13follows except as provided under subs. (3) and (4):

AB68-ASA2-AA3,40,2515 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
16per pupil allowed under this subsection for the previous school year multiplied by the
17sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
18to the result under subd. 1. a., except that in calculating the limit for the 2013-14
19school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
20calculating the limit for the 2019-20 school year, add $175 to the result under subd.
211. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
22under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
23and any school year thereafter, make no adjustment the 2021-22 school year, add
24$200 to the result under subd. 1. a., in calculating the limit for the 2022-23 school
25year, add $204 to the result under subd. 1. a.

AB68-ASA2-AA3,41,52 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
3following adjustments to the calculations under pars. (i) (k) to (j) (L) apply for the 2
4school years beginning on the July 1 following the effective date of the
5reorganization:

AB68-ASA2-AA3,41,147 121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following
8the effective date of the reorganization the number of pupils in the previous school
9year shall be used under pars. (i) (k) 1., (im) (km) 1. and (j) (L) 1. instead of the average
10of the number of pupils in the 3 previous school years, and for the school year
11beginning on the 2nd July 1 following the effective date of the reorganization the
12average of the number of pupils in the 2 previous school years shall be used under
13pars. (i) (k) 1., (im) (km) 1. and (j) (L) 1. instead of the average of the number of pupils
14in the 3 previous school years.

AB68-ASA2-AA3,41,2016 121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following
17the effective date of the reorganization the average of the number of pupils in the
18current and the previous school years shall be used under pars. (i) 2. (km) 3. and (j)
193 (L) 4. instead of the average of the number of pupils in the current and the 2
20preceding school years.

AB68-ASA2-AA3,42,222 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if territory is
23detached from a school district to create a new school district under s. 117.105, the
24revenue limit under this section of the school district from which territory is detached

1for the school year beginning with the effective date of the reorganization shall be
2determined as follows except as provided in subs. (3) and (4):

AB68-ASA2-AA3,42,144 121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
5per pupil allowed under this subsection for the previous school year multiplied by the
6sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
7to the result under subd. 1. a., except that in calculating the limit for the 2013-14
8school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
9calculating the limit for the 2019-20 school year, add $175 to the result under subd.
101. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
11under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
12and any school year thereafter, make no adjustment the 2021-22 school year, add
13$200 to the result under subd. 1. a., and in calculating the limit for the 2022-23 school
14year, add $204 to the result under subd. 1. a.