Wisconsin Statutes
Wis. Stat. § 121.01 (2026)
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✓ current as of July 2026
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121.01121.01 Purpose. It is declared to be the policy of this state that education is a state function and that some relief should be afforded from the local general property tax as a source of public school revenue where such tax is excessive, and that other sources of revenue should contribute a larger percentage of the total funds needed. It is further declared that in order to provide reasonable equality of educational opportunity for all the children of this state, the state must guarantee that a basic educational opportunity be available to each pupil, but that the state should be obligated to contribute to the educational program only if the school district provides a program which meets state standards. It is the purpose of the state aid formula set forth in this subchapter to cause the state to assume a greater proportion of the costs of public education and to relieve the general property of some of its tax burden.
121.01 AnnotationThe school finance system under this chapter is constitutional under both article I, section 1 and article X, section 3, of the Wisconsin Constitution. Students have a fundamental right to an equal opportunity for a sound basic education. Uniform revenue-raising capacity among districts is not required. Vincent v. Voight, 2000 WI 93, 236 Wis. 2d 588, 614 N.W.2d 388, 97-3174.
121.01 AnnotationA “Uniform” Education: Reform of Local Property Tax School Finance Systems Through State Constitutions. Kaster. 62 MLR 565 (1979).
Notes of Decisions
Cited in 6
cases, 1963–2000 · leading case: Kukor v. Grover, 436 N.W.2d 568 (Wis. 1989).
Kukor v. Grover, 436 N.W.2d 568 (Wis. 1989). “Section 121.01, Stats. [3] The state general aid formula responds to the articulated purpose by providing for equalization of the property tax bases up to a certain level.”
Vincent v. Voight, 2000 WI 93 (Wis. 2000). “[8] Wis. Stat. § 121.01 (1997-98). [9] The 181 plaintiffs in this case include school districts, parents, students and taxpayers.”
Buse v. Smith, 247 N.W.2d 141 (Wis. 1976). “, expressly provides that "[t]he supervision of public instruction shall be vested in a state superintendent and such other officers as the legislature shall direct; and their qualifications, powers, duties and compensation shall be prescribed by law .”
Miller v. Mauston Sch. Dist., 588 N.W.2d 305 (Wis. Ct. App. 1998). “, §§ 121.01 and 121.07-15, Stats.; are established and regulated by the legislature, see chs.”
Herman v. Smith, Kline & French Labs., 286 F. Supp. 694 (E.D. Wis. 1968). “Wis. Stat. § 121.01 (2) (1963), provided as follows: “A sale of goods is an agreement whereby the seller transfers the property in goods to the buyer for a consideration called the price.”
GLOBE-UNION, INC. v. Dep't of Taxation, 20 Wis. 2d 213 (Wis. 1963). “Reference was made to the Uniform Sales Act, sec. 121.01, Stats. The trial court further pointed out the various incidents of the transactions which took place outside of Wisconsin.”
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