AB677,6,12 879.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for
9the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996;
10$469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007;
11$672,400,000 in 2008; $747,400,000 in 2009; and $732,550,000 in 2010 and in each
12year thereafter
, 2011, and 2012.
AB677, s. 9 13Section 9. 79.15 of the statutes is amended to read:
AB677,6,17 1479.15 Improvements credit. The total amount paid each year to
15municipalities from the appropriation account under s. 20.835 (3) (b) for the
16payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and
17$150,000,000 in 2011 and in each year thereafter 2012.
AB677, s. 10 18Section 10. 117.40 (5) of the statutes is created to read:
AB677,6,2019 117.40 (5) The department shall promulgate rules to implement and
20administer this section.
AB677, s. 11 21Section 11. 118.30 (1s) (a) (intro.) of the statutes is amended to read:
AB677,6,2422 118.30 (1s) (a) (intro.) Except as provided in par. (b), annually Annually, the
23governing body of each private school participating in the program under s. 119.23
24shall do all of the following:
AB677, s. 12 25Section 12. 118.30 (1s) (b) of the statutes is repealed.
AB677, s. 13
1Section 13. 118.60 (4) (b) 2. of the statutes, as created by 2011 Wisconsin Act
232
, is amended to read:
AB677,7,123 118.60 (4) (b) 2. The amount paid per pupil under this subsection in the
4previous school year multiplied by the sum of 1.0 plus an amount determined by
5multiplying
the percentage change from the previous school year to the current
6school year in the total amount appropriated under s. 20.255 (2) (ac) expressed as a
7decimal, but not less than zero
increase in the average total personal income in this
8state between the 5 years beginning with the 7th previous calendar year and the 5
9years beginning with the 6th previous calendar year by the secondary cost ceiling per
10member used to distribute state aid in the current school year. In this subdivision,
11"average total personal income" means the average total personal income as reported
12by the U.S. Bureau of Economic Analysis
.
AB677, s. 14 13Section 14. 118.60 (4r) (a) of the statutes, as created by 2011 Wisconsin Act
1432
, is amended to read:
AB677,7,1715 118.60 (4r) (a) Multiply In the 2011-12 school year, multiply the amount
16determined under sub. (4) (b) or (bg) by 0.616; and in each school year thereafter,
17multiply the amount determined under sub. (4) (b) or (bg) by 0.70
.
AB677, s. 15 18Section 15. 119.23 (4) (b) 2. of the statutes is amended to read:
AB677,8,319 119.23 (4) (b) 2. The amount paid per pupil under this subsection in the
20previous school year multiplied by the sum of 1.0 plus an amount determined by
21multiplying
the percentage change from the previous school year to the current
22school year in the total amount appropriated under s. 20.255 (2) (ac) expressed as a
23decimal, but not less than zero
increase in the average total personal income in this
24state between the 5 years beginning with the 7th previous calendar year and the 5
25years beginning with the 6th previous calendar year by the secondary cost ceiling per

1member used to distribute state aid in the current school year. In this subdivision,
2"average total personal income" means the average total personal income as reported
3by the U.S. Bureau of Economic Analysis
.
AB677, s. 16 4Section 16. 119.23 (4r) (a) 2. of the statutes is amended to read:
AB677,8,65 119.23 (4r) (a) 2. In the 2010-11 and 2011-12 school year and in any school year
6thereafter
years, multiply the amount determined under sub. (4) (b) or (bg) by 0.616.
AB677, s. 17 7Section 17. 119.23 (4r) (a) 3. of the statutes is created to read:
AB677,8,98 119.23 (4r) (a) 3. In the 2012-13 school year and in any school year thereafter,
9multiply the amount determined under sub. (4) (b) or (bg) by 0.70.
AB677, s. 18 10Section 18. 119.46 (1) of the statutes, as affected by 2011 Wisconsin Act 17,
11is amended to read:
AB677,9,612 119.46 (1) As part of the budget transmitted annually to the common council
13under s. 119.16 (8) (b), the board shall report the amount of money required for the
14ensuing school year to operate all public schools in the city under this chapter, to
15repair and keep in order school buildings and equipment, to make material
16improvements to school property, and to purchase necessary additions to school sites.
17The report shall specify the amount of net proceeds from the sale or lease of
18city-owned property used for school purposes deposited in the immediately
19preceding school year into the school operations fund as specified under s. 119.60
20(2m) (c). The amount included in the report for the purpose of supporting the
21Milwaukee Parental Choice Program under s. 119.23 shall be reduced by the amount
22of aid received by the board under s. 121.136 and by the amount specified in the
23notice received by the board under s. 121.137 (2)
. The common council shall levy and
24collect a tax upon all the property subject to taxation in the city, which shall be equal
25to the amount of money required by the board for the purposes set forth in this

1subsection, at the same time and in the same manner as other taxes are levied and
2collected. Such taxes shall be in addition to all other taxes which the city is
3authorized to levy. The taxes so levied and collected, any other funds provided by law
4and placed at the disposal of the city for the same purposes, and the moneys deposited
5in the school operations fund under s. 119.60 (1), (2m) (c), and (5), shall constitute
6the school operations fund.
AB677, s. 19 7Section 19. 121.004 (7) (a) of the statutes is amended to read:
AB677,9,128 121.004 (7) (a) "Pupils enrolled" is the total number of pupils, as expressed by
9official enrollments, in all schools of the school district, except as provided in pars.
10(b) to (f) (g). If such total contains a fraction, it shall be expressed as the nearest whole
11number. The same method shall be used in computing the number of pupils enrolled
12for resident pupils, nonresident pupils or both.
AB677, s. 20 13Section 20. 121.004 (7) (g) of the statutes is created to read:
AB677,9,1614 121.004 (7) (g) A pupil who is eligible for a free or reduced-price lunch under
1542 USC 1758 (b) shall be counted as the number specified in this subsection for the
16pupil plus an additional 20 percent of that number.
AB677, s. 21 17Section 21. 121.07 (6) (d) of the statutes is amended to read:
AB677,9,2118 121.07 (6) (d) The "secondary ceiling cost per member" in the 2001-02 2012-13
19school year and in each school year thereafter is an amount determined by dividing
20the state total shared cost in the previous school year by the state total membership
21in the previous school year and multiplying the result by 0.90.
AB677, s. 22 22Section 22. 121.08 (4) (b) of the statutes is repealed and recreated to read:
AB677,9,2423 121.08 (4) (b) The amount of state aid that the school district operating under
24ch. 119 is eligible to be paid from the appropriation under s. 20.255 (2) (ac) shall also

1be reduced by the amount determined by multiplying the sum of the amounts paid
2under s. 119.23 (4) and (4m) in the current school year by 30 percent.
AB677, s. 23 3Section 23. 121.08 (4) (br) of the statutes, as created by 2011 Wisconsin Act
432
, is amended to read:
AB677,10,105 121.08 (4) (br) The amount of state aid that an eligible school district is eligible
6to be paid from the appropriation under s. 20.255 (2) (ac) shall also be reduced by the
7amount calculated by multiplying the amounts paid under s. 118.60 (4) and (4m) in
8the first school year that begins after a school district is identified as an eligible
9school district under s. 118.60 (1m) or 2011 Wisconsin Act 32, section 9137 (3u), and
10in each school year thereafter by 38.4 30 percent.
AB677, s. 24 11Section 24. 121.10 of the statutes is created to read:
AB677,10,13 12121.10 Hold harmless aid. (1) In this section, "state aid" means the sum of
13the following:
AB677,10,1514 (a) The payments made to a school district under ss. 121.08 and 121.105 and
15subch. VI.
AB677,10,1716 (b) The payments that would be made to a school district under s. 121.136 if s.
17121.136 were still applicable.
AB677,10,1918 (c) The amount that would be received by a school district under s. 79.10 (4) and
19(5m) if s. 79.10 (4) and (5m) was still applicable.
AB677,10,24 20(2) (a) Except as provided in par. (b), beginning in the 2012-13 school year, if
21a school district would receive less in equalization aid under s. 121.08 in the current
22school year before any adjustment is made under s. 121.15 (4) (b) than it would have
23received in state aid in the current school year, the department shall pay to the school
24district the amount equal to the difference.
AB677,11,6
1(b) If a school district from which territory was detached to create a new school
2district under s. 117.105 would receive in equalization aid under s. 121.08 in the
3school year beginning on the first July 1 following the effective date of the
4reorganization less than the amount determined as follows, the department shall
5pay to the school district the difference between the former amount and the amount
6determined as follows:
AB677,11,87 1. Divide the school district's membership in the preceding school year by the
8school district's membership in the 2nd preceding school year.
AB677,11,119 2. Multiply the amount of state aid that would have been received by the school
10district in the preceding school year, as adjusted under s. 121.15 (4) (b) in the current
11school year, by the quotient under subd. 1.
AB677,11,17 12(3) In the school year in which a school district consolidation takes effect under
13s. 117.08 or 117.09 and in each of the subsequent 4 school years, if the consolidated
14school district's equalization aid is less than the aggregate state aid to which the
15consolidating school districts would have been eligible in the school year prior to the
16school year in which the consolidation takes effect, the department shall pay the
17difference to the consolidated school district.
AB677,11,19 18(4) Additional aid under this section shall be paid from the appropriation under
19s. 20.255 (2) (bf).
AB677, s. 25 20Section 25. 121.105 (2) (am) 1. of the statutes is amended to read:
AB677,12,221 121.105 (2) (am) 1. Except as provided in subd. 2., if a school district would
22receive less in state aid in the current school year before any adjustment is made
23under s. 121.15 (4) (b) than an amount equal to 85% 90 percent of the amount of state
24aid that it received in the previous school year, as adjusted under s. 121.15 (4) (b) in
25the current school year, its state aid for the current school year shall be increased to

1an amount equal to 85% 90 percent of the state aid received in the previous school
2year.
AB677, s. 26 3Section 26. 121.105 (2) (am) 2. (intro.) of the statutes is amended to read:
AB677,12,104 121.105 (2) (am) 2. (intro.) If a school district from which territory was detached
5to create a new school district under s. 117.105 would receive in state aid in the school
6year beginning on the first July 1 following the effective date of the reorganization
7less than 85 90 percent of the amount determined as follows, its state aid in the school
8year beginning on the first July 1 following the effective date of the reorganization
9shall be increased to an amount equal to 85 90 percent of the amount determined as
10follows:
AB677, s. 27 11Section 27. 121.105 (4) of the statutes is created to read:
AB677,12,1312 121.105 (4) A school district's state aid in any school year may not be less than
13an amount equal to $3,000 multiplied by the school district's membership.
AB677, s. 28 14Section 28. 121.136 (3) of the statutes is created to read:
AB677,12,1515 121.136 (3) No aid may be paid under this section after June 30, 2012.
AB677, s. 29 16Section 29. 121.137 of the statutes is repealed.
AB677, s. 30 17Section 30. 121.15 (1m) (a) 3. of the statutes is amended to read:
AB677,12,2018 121.15 (1m) (a) 3. Beginning in the 1999-2000 school year, annually Annually
19the state shall pay to school districts, from the appropriation under s. 20.255 (2) (ac),
20$75,000,000 $972,400,000 on the 4th Monday in July of the following school year.
AB677, s. 31 21Section 31. 121.15 (3m) of the statutes is created to read:
AB677,12,2222 121.15 (3m) (a) In this subsection:
AB677,12,2523 1. "Partial school revenues" means the sum of state school aids, property taxes
24levied for school districts, and aid paid to school districts under s. 79.095 (4), less all
25of the following:
AB677,13,3
1a. The amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a
2school board's increasing the services that it provides by adding responsibility for
3providing a service transferred to it from another school board.
AB677,13,44 b. The amount of any revenue limit increase under s. 121.91 (4) (a) 3.
AB677,13,55 c. The amount of any revenue limit increase under s. 121.91 (4) (h).
AB677,13,66 d. The amount of any property taxes levied for the purpose of s. 120.13 (19).
AB677,13,87 e. An amount equal to 30 percent of the amount estimated to be paid under ss.
8118.60 (4) and (4m) and 119.23 (4) and (4m).
AB677,13,109 f. The amount by which the property tax levy for debt service on debt that has
10been approved by a referendum exceeds $490,000,000.
AB677,13,1511 2. "State school aids" means those aids appropriated under s. 20.255 (1) (b) and
12(2), other than s. 20.255 (2) (fm), (fu), (fv), (k), and (m), and under s. 20.285 (1) (r),
13(rc), and (rm), and those aids appropriated under s. 20.505 (4) (es) and (s) that are
14used to provide grants or educational telecommunications access to school districts
15under s. 16.995 or 16.997 (7).
AB677,13,2016 (b) By May 15, 2013, and annually by May 15 thereafter, the department, the
17department of administration, and the legislative fiscal bureau shall jointly certify
18to the joint committee on finance an estimate of the amount necessary to appropriate
19under s. 20.255 (2) (ac) in the following school year to ensure that state school aids
20equal the following portion of partial school revenues:
AB677,13,2121 1. For the 2013-14 school year, 65.28 percent.
AB677,13,2222 2. For the 2014-15 school year, 65.56 percent.
AB677,13,2323 3. For the 2015-16 school year, 65.84 percent.
AB677,13,2424 4. For the 2016-17 school year, 66.12 percent.
AB677,13,2525 5. For the 2017-18 school year, 66.40 percent.
AB677,14,1
16. For the 2018-19 school year and each school year thereafter, two-thirds.
AB677,14,42 (c) By June 30, 2014, and biennially by June 30 thereafter, the joint committee
3on finance shall determine the amount appropriated under s. 20.255 (2) (ac) in the
4following school year.
AB677, s. 32 5Section 32. 121.54 (2) (b) 4. of the statutes is amended to read:
AB677,14,106 121.54 (2) (b) 4. No later than May 15 July 1 in each year, each private school
7shall notify each school board of the names, grade levels and locations of all pupils,
8if any, eligible to have transportation provided by such school board under this
9paragraph and planning to attend such private school during the forthcoming school
10term. The school board may extend the notification deadline.
AB677, s. 33 11Section 33. 121.55 (3) (b) of the statutes is amended to read:
AB677,14,1912 121.55 (3) (b) Except as provided in par. (c), if 2 or more pupils reside in the
13same household and attend the same private school, the contract under par. (a) may,
14at the discretion of the school board of the school district operating under ch. 119,
15provide for a total annual payment for all such pupils of not less than $5 times the
16distance in miles between the pupils' residence and the private school they attend,
17or the school district's average cost per pupil for bus transportation in the previous
18year exclusive of transportation for kindergarten pupils during the noon hour and
19for pupils with disabilities, whichever is greater.
AB677, s. 34 20Section 34 . 121.58 (6) (title) of the statutes is amended to read:
AB677,14,2121 121.58 (6) (title) Appropriation prorated; proration, distribution of balance.
AB677, s. 35 22Section 35 . 121.58 (6) of the statutes is renumbered 121.58 (6) (a).
AB677, s. 36 23Section 36 . 121.58 (6) (b) of the statutes is created to read:
AB677,15,424 121.58 (6) (b) If there is a balance in the appropriation under s. 20.255 (2) (cr)
25in any fiscal year after the department has paid the full amount of approved claims

1under this section and s. 121.575, the department shall distribute the balance to
2those school districts entitled to state aid under this section, with each school district
3receiving a percentage of the balance equal to its percentage of the total approved
4claims.
AB677, s. 37 5Section 37. 121.90 (1) (intro.) of the statutes is amended to read:
AB677,15,126 121.90 (1) (intro.) "Number of pupils enrolled" means the number of pupils
7enrolled on the 3rd Friday of September, including pupils identified in s. 121.05 (1)
8(a) 1. to 11. and 13., and the number of pupils attending the Challenge Academy
9program under s. 321.03 (1) (c) in the previous spring session, except that "number
10of pupils enrolled" excludes the number of pupils attending public school under s.
11118.145 (4) and the additional count of pupils described in s. 121.004 (7) (g) and
12except as follows:
AB677, s. 38 13Section 38. 121.90 (2) (am) 4. of the statutes is repealed.
AB677, s. 39 14Section 39. 121.905 (3) (c) 4. of the statutes, as affected by 2011 Wisconsin Act
1532
, is amended to read:
AB677,15,1716 121.905 (3) (c) 4. For the limit for the 2012-13 school year, add $50 $200 to the
17result under par. (b).
AB677, s. 40 18Section 40. 121.905 (3) (c) 5. of the statutes, as created by 2011 Wisconsin Act
1932
, is amended to read:
AB677,15,2220 121.905 (3) (c) 5. For the limit for the 2013-14 school year and any school year
21thereafter, make no adjustment add the result under s. 121.91 (2m) (i) 1g. to the
22result under par. (b).
AB677, s. 41 23Section 41. 121.91 (2m) (h) 3. of the statutes, as affected by 2011 Wisconsin
24Act 32
, is amended to read:
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