SB70-AA7,7,85 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
6district may increase its revenues for any of the 2015-16 to 2018-19 school year or
7for any school year thereafter years, the 2021-22 school year, or the 2022-23 school
8year to an amount that exceeds the amount calculated as follows:

SB70-AA7,7,1210 121.91 (2m) (im) (intro.) Notwithstanding par. (i) and except Except as
11provided in subs. (3), (4), and (8), a school district cannot increase its revenues for
12the 2019-20 school year to an amount that exceeds the amount calculated as follows:

SB70-AA7,7,1614 121.91 (2m) (j) (intro.) Notwithstanding par. (i) and except Except as provided
15in subs. (3), (4), and (8), a school district cannot increase its revenues for the 2020-21
16school year to an amount that exceeds the amount calculated as follows:

SB70-AA7,7,2018 121.91 (2m) (k) Except as provided in subs. (3), (4), and (8), no school district
19may increase its revenues for the 2023-24 school year to an amount that exceeds the
20amount calculated as follows:

SB70-AA7,7,2421 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.

SB70-AA7,7,2525 2. Add $350 to the result under subd. 1.

SB70-AA7,8,2

13. Multiply the result under subd. 2. by the average of the number of pupils
2enrolled in the current school year and the 2 preceding school years.

SB70-AA7,8,64 121.91 (2m) (km) Except as provided in subs. (3), (4), and (8), no school district
5may increase its revenues for the 2024-25 school year to an amount that exceeds the
6amount calculated as follows:

SB70-AA7,8,107 1. Divide the sum of the amount of state aid received in the previous school year
8and property taxes levied for the previous school year, excluding property taxes
9levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
10(c), by the average of the number of pupils enrolled in the 3 previous school years.

SB70-AA7,8,1111 2. Add $650 to the result under subd. 1.

SB70-AA7,8,1312 3. Multiply the result under subd. 2. by the average of the number of pupils
13enrolled in the current school year and the 2 preceding school years.

SB70-AA7,8,1715 121.91 (2m) (L) Except as provided in subs. (3), (4), and (8), no school district
16may increase its revenues for the 2025-26 school year or for any school year
17thereafter to an amount that exceeds the amount calculated as follows:

SB70-AA7,8,2118 1. Divide the sum of the amount of state aid received in the previous school year
19and property taxes levied for the previous school year, excluding property taxes
20levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
21(c), by the average of the number of pupils enrolled in the 3 previous school years.

SB70-AA7,8,2422 2. Multiply the amount of the revenue increase per pupil allowed under this
23subsection for the previous school year by the sum of 1.0 plus the allowable rate of
24increase under s. 73.0305 expressed as a decimal.

SB70-AA7,8,2525 3. Add the result under subd. 1. to the result under subd. 2.

SB70-AA7,9,2

14. Multiply the result under subd. 3. by the average of the number of pupils
2enrolled in the current and the 2 preceding school years.

SB70-AA7,9,74 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if a school
5district is created under s. 117.105, its revenue limit under this section for the school
6year beginning with the effective date of the reorganization shall be determined as
7follows except as provided under subs. (3) and (4):

SB70-AA7,9,199 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
10per pupil allowed under this subsection for the previous school year multiplied by the
11sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
12to the result under subd. 1. a., except that in calculating the limit for the 2013-14
13school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
14calculating the limit for the 2019-20 school year, add $175 to the result under subd.
151. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
16under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
17and any school year thereafter, make no adjustment the 2023-24 school year, add
18$350 to the result under subd. 1. a., and in calculating the limit for the 2024-25 school
19year, add $650 to the result under subd. 1. a.

SB70-AA7,9,2421 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
22following adjustments to the calculations under pars. (i) (k) to (j) (L) apply for the 2
23school years beginning on the July 1 following the effective date of the
24reorganization:

SB70-AA7,10,8

1121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following
2the effective date of the reorganization the number of pupils in the previous school
3year shall be used under pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the
4average of the number of pupils in the 3 previous school years, and for the school year
5beginning on the 2nd July 1 following the effective date of the reorganization the
6average of the number of pupils in the 2 previous school years shall be used under
7pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the average of the number of pupils
8in the 3 previous school years.