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AB792: Bill Text
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2025 - 2026 LEGISLATURE
LRB-1353/1
FFK:cdc
2025 ASSEMBLY BILL 792
December 23, 2025 - Introduced by Representatives
Maxey
,
Krug
,
Allen
,
Behnke
,
Brill
,
Dittrich
,
Donovan
,
Duchow
,
Goeben
,
Gundrum
,
Knodl
,
Melotik
,
Murphy
,
O'Connor
,
Penterman
,
Piwowarczyk
and
Wichgers
, cosponsored by Senators
Kapenga
,
Bradley
and
Feyen
. Referred to Committee on Education.
AB792,1,4
1
An Act
to renumber and amend
121.07 (6) (am);
to amend
121.07 (6) (a)
2
(intro.);
to create
121.07 (6) (am) 1., 2. and 3. and 121.07 (6) (ap) of the
3
statutes;
relating to:
excluding costs funded by referenda from shared costs
4
for the purpose of determining general equalization aids for school districts.
Analysis by the Legislative Reference Bureau
A school district's shared cost is one of the factors used to calculate a school district's equalization aid. Generally, under current law, a school district's shared cost is the sum of the school district's expenditures from its general fund and its debt service fund. Under this bill, expenditures from either a school district's general fund or debt service fund that are authorized by an operating or capital referendum held after the date on which this bill becomes law are excluded from the school district's shared costs. If a school district is a negative tertiary school district, which means its equalized valuation exceeds the tertiary guaranteed valuation per member, the result of excluding these expenditures from shared costs may result in an increase in the amount of state aid paid to the school district.
For further information see the local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB792,1
1
Section
1
.
121.07 (6) (a) (intro.) of the statutes is amended to read:
AB792,2,12
2
121.07
(6)
(a) (intro.)
“Shared
Subject to pars. (am) and (ap), “shared
cost” is
3
the sum of the net cost of the general fund and the net cost of the debt service fund,
4
except that “shared cost” excludes any costs, including attorney fees, incurred by a
5
school district as a result of its participation in a lawsuit commenced against the
6
state, beginning with such costs incurred in the fiscal year in which the lawsuit is
7
commenced, excludes any expenditures from a capital improvement trust fund
8
created under s. 120.137, excludes any debt service costs associated with an
9
environmental remediation project under s. 67.05 (7) (er), and excludes the costs of
10
transporting those transfer pupils for whom the school district operating under ch.
11
119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s.
12
121.85 (6) (am). In this paragraph:
AB792,2
13
Section
2
.
121.07 (6) (am) of the statutes is renumbered 121.07 (6) (am)
14
(intro.) and amended to read:
AB792,2,22
15
121.07
(6)
(am) (intro.) In par. (a), for the purpose of calculating state aid paid
16
to a school district
beginning
in the
2006-07 and 2007-08 school years
2026-27
17
school year
, “shared cost” excludes
any
the
amount
expended in the previous school
18
year from the school district’s fund balance to pay the school district’s unfunded
19
pension liability under the Wisconsin Retirement System or to pay debt service for
20
debt issued to refinance the balance of the unfunded pension liability if the result of
21
excluding such expenditures is an increase in state aid paid to the school district
22
under s. 121.08.
calculated as follows:
AB792,3
1
Section
3
.
121.07 (6) (am) 1., 2. and 3. of the statutes are created to read:
AB792,3,5
2
121.07
(6)
(am) 1. Determine the amount levied by the school district or levied
3
for school purposes in the current school year that was authorized by a referendum
4
approved under s. 121.91 (3) after the effective date of this subdivision .... [LRB
5
inserts date].
AB792,3,7
6
2. Subtract the levy amount set by the school board from the maximum levy
7
amount allowed under s. 121.91 (2m).
AB792,3,9
8
3. If the difference under subd. 2. is a positive number, subtract that number
9
from the amount determined under subd. 1.
AB792,4
10
Section
4
.
121.07 (6) (ap) of the statutes is created to read:
AB792,3,13
11
121.07
(6)
(ap) In par. (a), “debt service” excludes debt service on debt
12
authorized by a referendum held after the effective date of this paragraph .... [LRB
13
inserts date].
AB792,3,14
14
(end)
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