AB68-SSA1,1021,2321 121.91 (2m) (k) Except as provided in subs. (3), (4), and (8), no school district
22may increase its revenues for the 2021-22 school year to an amount that exceeds the
23amount calculated as follows:

AB68-SSA1,1022,224 1. Divide the sum of the amount of state aid received in the previous school year
25and 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-SSA1,1022,33 2. Add $200 to the result under subd. 1.

AB68-SSA1,1022,54 3. Multiply the result under subd. 2. by the average of the number of pupils
5enrolled in the current school year and the 2 preceding school years.

AB68-SSA1,1022,97 121.91 (2m) (km) Except as provided in subs. (3), (4), and (8), no school district
8may increase its revenues for the 2022-23 school year to an amount that exceeds the
9amount calculated as follows:

AB68-SSA1,1022,1310 1. Divide the sum of the amount of state aid received in the previous school year
11and property taxes levied for the previous school year, excluding property taxes
12levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
13(c), by the average of the number of pupils enrolled in the 3 previous school years.

AB68-SSA1,1022,1414 2. Add $204 to the result under subd. 1.

AB68-SSA1,1022,1615 3. Multiply the result under subd. 2. by the average of the number of pupils
16enrolled in the current school year and the 2 preceding school years.

AB68-SSA1,1022,2018 121.91 (2m) (L) Except as provided in subs. (3), (4), and (8), no school district
19may increase its revenues for the 2023-24 school year or for any school year
20thereafter to an amount that exceeds the amount calculated as follows:

AB68-SSA1,1022,2421 1. Divide the sum of the amount of state aid received in the previous school year
22and property taxes levied for the previous school year, excluding property taxes
23levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
24(c), by the average of the number of pupils enrolled in the 3 previous school years.

AB68-SSA1,1023,3

12. Multiply the amount of the revenue increase per pupil allowed under this
2subsection for the previous school year by the sum of 1.0 plus the allowable rate of
3increase under s. 73.0305 expressed as a decimal.

AB68-SSA1,1023,44 3. Add the result under subd. 1. to the result under subd. 2.

AB68-SSA1,1023,65 4. Multiply the result under subd. 3. by the average of the number of pupils
6enrolled in the current and the 2 preceding school years.

AB68-SSA1,1023,118 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if a school
9district is created under s. 117.105, its revenue limit under this section for the school
10year beginning with the effective date of the reorganization shall be determined as
11follows except as provided under subs. (3) and (4):

AB68-SSA1,1023,2313 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
14per pupil allowed under this subsection for the previous school year multiplied by the
15sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
16to the result under subd. 1. a., except that in calculating the limit for the 2013-14
17school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
18calculating the limit for the 2019-20 school year, add $175 to the result under subd.
191. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
20under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
21and any school year thereafter, make no adjustment the 2021-22 school year, add
22$200 to the result under subd. 1. a., in calculating the limit for the 2022-23 school
23year, add $204 to the result under subd. 1. a.

AB68-SSA1,1024,4

1121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
2following adjustments to the calculations under pars. (i) (k) to (j) (L) apply for the 2
3school years beginning on the July 1 following the effective date of the
4reorganization:

AB68-SSA1,1024,136 121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following
7the effective date of the reorganization the number of pupils in the previous school
8year shall be used under pars. (i) (k) 1., (im) (km) 1. and (j) (L) 1. instead of the average
9of the number of pupils in the 3 previous school years, and for the school year
10beginning on the 2nd July 1 following the effective date of the reorganization the
11average of the number of pupils in the 2 previous school years shall be used under
12pars. (i) (k) 1., (im) (km) 1. and (j) (L) 1. instead of the average of the number of pupils
13in the 3 previous school years.

AB68-SSA1,1024,1915 121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following
16the effective date of the reorganization the average of the number of pupils in the
17current and the previous school years shall be used under pars. (i) 2. (km) 3. and (j)
183 (L) 4. instead of the average of the number of pupils in the current and the 2
19preceding school years.

AB68-SSA1,1024,2521 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if territory is
22detached from a school district to create a new school district under s. 117.105, the
23revenue limit under this section of the school district from which territory is detached
24for the school year beginning with the effective date of the reorganization shall be
25determined as follows except as provided in subs. (3) and (4):