3. Add the amounts determined under subds. 1. and 2.

121.136 (1) In this section, "membership" means the membership used by the department to calculate state aid to the school district under s. 121.08 in the first school year of a fiscal biennium.

121.136 (2) (b) (intro.) Except as provided in par. (c), the The amount paid to each eligible school district in the 2009-10 school year and annually thereafter shall be determined as follows:

121.136 (2) (b) 1. Divide the amount appropriated under s. 20.255 (2) (bb) by the total number of pupils enrolled membership in all eligible school districts.

121.136 (2) (b) 4. Multiply the amount determined result under subd. 3. 1. by the school district's enrollment on the 3rd Friday of September in the current school year membership.

121.137 First class city school levy aid. (1) In this section:

(a) "Board" has the meaning given in s. 119.02 (1).

(b) "City" has the meaning given in s. 119.02 (2).

(2) Annually, the department shall calculate the amount of the state aid reduction under s. 121.08 (4) (b) 2. in the current school year and shall notify the board, in writing, of the result.

(3) From the appropriation under s. 20.255 (2) (ac), annually the department shall pay the amount calculated under sub. (2) to the city in installments according to the schedule used by the board for the distribution of state aid under s. 121.15 (1) or (1g). The city shall pay an amount equal to the amount received under this subsection to the board.

121.55 (3) (a) If the estimated cost of transporting a pupil under s. 121.54 (2) (b) 1. is more than 1.5 times the school district's average cost per pupil for bus transportation in the previous year, exclusive of transportation for kindergarten pupils during the noon hour and for pupils with disabilities, the school board may fulfill its obligation to transport a pupil under s. 121.54 (2) (b) 1. by offering to contract with the parent or guardian of the pupil. The Except as provided in pars. (b) and (c), the contract shall provide for an annual payment for each pupil of not less than $5 times the distance in miles between the pupil's residence and the private school he or she attends, or the school district's average cost per pupil for bus transportation in the previous year exclusive of transportation for kindergarten pupils during the noon hour and for pupils with disabilities, whichever is greater, but the.

(c) The payment under this subsection shall not exceed the actual cost nor may the aids paid under s. 121.58 (2) (a) for the pupil exceed the cost thereof. A school board which intends to offer a contract under this subsection par. (a) shall notify the parent or guardian of the private school pupil of its intention at least 30 days before the commencement of the school term of the public school district.

121.55 (3) (b) Except as provided in par. (c), if 2 or more pupils reside in the same household and attend the same private school, the contract under par. (a) may, at the discretion of the school board of the school district operating under ch. 119, provide for a total annual payment for all such pupils of not less than $5 times the distance in miles between the pupils' residence and the private school they attend, or the school district's average cost per pupil for bus transportation in the previous year exclusive of transportation for kindergarten pupils during the noon hour and for pupils with disabilities, whichever is greater.

121.555 (2) (a) Insurance. If the vehicle is owned or leased by a school or a school bus contractor, or is a vehicle authorized under sub. (1) (b), it shall comply with s. 121.53. If the vehicle is transporting 9 or less persons in addition to the operator and is not owned or leased by a school or by a school bus contractor, it shall be insured by a policy providing property damage coverage with a limit of not less than $10,000 and bodily injury liability coverage with limits of not less than $25,000 for each person, and, subject to the limit for each person, a total limit of not less than $50,000 for each accident, as of the policy's effective date, equal to or greater than the minimum liability limits, as defined in s. 344.01 (2) (am).

121.79 (1) (d) (intro.) For pupils in foster homes , treatment foster homes, or group homes, if the foster home, treatment foster home, or group home is located outside the school district in which the pupil's parent or guardian resides and either of the following applies:

121.79 (1) (d) 2. The foster, treatment foster or group home is exempted under s. 70.11.

121.79 (1) (d) 3. The pupil is a child with a disability, as defined in s. 115.76 (5), and at least 4% of the pupils enrolled in the school district reside in foster homes, treatment foster homes, or group homes that are not exempt under s. 70.11. Notwithstanding s. 121.83 (1) (d), the annual tuition rate for pupils under this subdivision is the special annual tuition rate only, as described in s. 121.83 (1) (c).

121.83 (1) (a) 2. If the agency of service counts the pupil under s. 121.05 (1) (a) or (2), state general aid shall be subtracted.

121.90 (2) (am) (intro.) "State aid" means aid all of the following:

1. Aid under ss. 118.51 (16) (e), 121.08, 121.09, 121.105, and 121.136 and subch. VI, as calculated for the current school year on October 15 under s. 121.15 (4) and including adjustments made under s. 121.15 (4), and amounts.

2. Amounts under s. 79.095 (4) for the current school year, except that "state aid" excludes all of the following:.

121.90 (2) (am) 3. All federal moneys received from allocations from the state fiscal stabilization fund that are distributed to school districts as general equalization aid.

121.90 (2) (am) 4. For the school district operating under ch. 119, the amount received under s. 121.137 (3), as specified in the notice received under s. 121.137 (2).

121.90 (2) (bm) (intro.) "State aid" excludes all of the following:

121.905 (1) In this section, "revenue ceiling" means $8,700 in the 2007-08 school year and $9,000 in the 2009-10 school year and in the 2010-11 school year and $9,800 in any subsequent school year.

121.905 (3) (c) 3g. For the limit for the 2009-10 or 2010-11 school year, add $200 to the result under par. (b).

3r. For the limit for the 2011-12 school year, add $275 to the result under par. (b).

121.905 (3) (c) 4. For the limit for the 1998-99 2012-13 school year or for any school year thereafter, add the result under s. 121.91 (2m) (d) (h) 2. to the result under par. (b).

121.91 (2m) (e) (intro.) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 1999-2000 school year or for any 2008-09 school year thereafter to an amount that exceeds the amount calculated as follows:

121.91 (2m) (f) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2009-10 school year or for the 2010-11 school year to an amount that exceeds the amount calculated as follows:

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

2. Add $200 to the result under subd. 1.

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

121.91 (2m) (g) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2011-12 school year to an amount that exceeds the amount calculated as follows:

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

2. Add $275 to the result under subd. 1.

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

121.91 (2m) (h) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2012-13 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

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

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

3. Add the result under subd. 1. to the result under subd. 2.

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

121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c), (d) and (e) to (h), if a school district is created under s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under subs. (3) and (4):

121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2009-10 or 2010-11 school year, add $200 to the result under subd. 1. a., and in calculating the limit for the 2011-12 school year, add $275 to the result under subd. 1. a.

121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (c), (d) and (e) to (h) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:

121.91 (2m) (s) 1. (intro.) Notwithstanding par. (e) pars. (e) to (h), if territory is detached from a school district to create a new school district under s. 117.105, the revenue limit under this section of the school district from which territory is detached for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided in subs. (3) and (4):

121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2009-10 or 2010-11 school year, add $200 to the result under subd. 1. a., and in calculating the limit for the 2011-12 school year, add $275 to the result under subd. 1. a.

121.91 (2m) (s) 2. (intro.) If territory is detached from a school district to create a new school district under s. 117.105, the following adjustments to the calculations under par. (e) pars. (e) to (h) apply to the school district from which territory is detached for the 2 school years beginning on the July 1 following the effective date of the reorganization:

121.91 (2m) (t) 1. If 2 or more school districts are consolidated under s. 117.08 or 117.09, the consolidated school district's revenue limit shall be determined as provided under par. (e) except as follows:

a. For the school year beginning with the effective date of the consolidation, the state aid received in the previous school year by the consolidated school district is the sum of the state aid amounts received in the previous school year by all of the affected school districts.

b. For the school year beginning with the effective date of the consolidation, the property taxes levied for the previous school year for the consolidated school district is the sum of the property taxes levied for the previous school year by all of the affected school districts.

c. For the school year beginning with the effective date of the consolidation and the 2 succeeding school years, the number of pupils enrolled in the consolidated school district in any school year previous to the effective date of the consolidation is the sum of the number of pupils enrolled in all of the affected school districts in that school year.

2. If 2 or more school districts are consolidated under s. 117.08 or 117.09, and an excess revenue has been approved under sub. (3) for one or more of the affected school districts for school years beginning on or after the effective date of the consolidation, the approval for those school years expires on the effective date of the consolidation.

121.91 (4) (f) 1. Except as provided in subd. 1m., for the 2007-08 school year or any school year thereafter, if the average of the number of pupils enrolled in the current and the 2 preceding school years is less than the average of the number of pupils enrolled in the 3 previous school years, the limit otherwise applicable under sub. (2m) (e) is increased by the additional amount that would have been calculated had there been no decline in average enrollment.