Wisconsin Statutes
Wis. Stat. § 121.08 (2026)
Payment of state aids; reductions
✓ current as of July 2026
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121.08(1)(a)(a) The amount by which the primary guaranteed valuation exceeds the school district equalized valuation, multiplied by the primary required levy rate.
121.08(1)(b)(b) The amount by which the secondary guaranteed valuation exceeds the school district equalized valuation multiplied by the secondary required levy rate.
121.08(1)(c)(c) The amount by which the tertiary guaranteed valuation exceeds the school district equalized valuation multiplied by the tertiary required levy rate.
121.08(2)(2) The aid computed under sub. (1) shall be reduced by the sum of the amount by which the school district equalized valuation exceeds the secondary guaranteed valuation, multiplied by the secondary required levy rate, and the amount by which the school district equalized valuation exceeds the tertiary guaranteed valuation, multiplied by the tertiary required levy rate. In no case may the aid under this section be less than the amount under sub. (1) (a).
121.08(3)(3) The aid computed under sub. (1) shall be reduced by the amount by which the aid that the school district is receiving under sub. (1) as a result of the number of pupils reported as enrolled in the school district under s. 121.05 (1) (a) 7. exceeds the amount paid by the school district for tuition for those pupils.
121.08(4)(b)(b) The amount of state aid that the school district operating under ch. 119 is eligible to be paid from the appropriation under s. 20.255 (2) (ac) shall be reduced by the amount calculated as follows:
121.08(4)(b)1.1. Multiply the amounts paid under s. 119.23 (4) and (4m) in the 2009-10 school year by 41.6 percent, and multiply the amounts paid under s. 119.23 (4) and (4m) in the 2010-11 to 2012-13 school years by 38.4 percent. Beginning in the 2013-14 school year, multiply the amounts paid under s. 119.23 (4) and (4m) in the current school year by a percentage determined by subtracting 3.2 percentage points from the percentage that was applied under this subdivision in the previous school year. This subdivision does not apply after the 2024-25 school year.
121.08(4)(b)2.2. Multiply the amounts paid under s. 119.23 (4) and (4m) in the 2009-10 school year by 3.4 percent, and multiply the amounts paid under s. 119.23 (4) and (4m) in the 2010-11 school year and in each school year thereafter by 6.6 percent.
121.08(4)(d)(d) The state superintendent shall ensure that the total amount of aid reduction under par. (b) lapses to the general fund.
121.08 HistoryHistory: 1973 c. 90; 1977 c. 29; 1983 a. 509; 1985 a. 29; 1987 a. 27, 399; 1995 a. 27; 1999 a. 9, 185; 2001 a. 16; 2003 a. 33; 2005 a. 25; 2007 a. 100; 2009 a. 28; 2011 a. 32, 157; 2013 a. 20; 2015 a. 55; 2021 a. 58.
Notes of Decisions
Cited in 5
cases, 1976–1998 · leading case: Kukor v. Grover, 436 N.W.2d 568 (Wis. 1989).
Kukor v. Grover, 436 N.W.2d 568 (Wis. 1989). “See sec. 121.08, Stats. The equalized valuation is the full value of the taxable property in a school district.”
Buse v. Smith, 247 N.W.2d 141 (Wis. 1976). “Sec. 121.08, Stats., is intended to achieve equalization of taxing power among the school districts of Wisconsin.”
O'DONNELL v. Reivitz, 424 N.W.2d 733 (Wis. Ct. App. 1988). “The Buse court held that a negative-aid payment under sec. 121.08, Stats. 1975, was a tax. The court reasoned that "[u]nder the statutorily created negative-aid formula, the method of meeting the required payments are [sic] made an integral part of the local taxing process.”
Jackson v. Benson, 578 N.W.2d 602 (1998). “Under the amended MPCP, the State will pay the lesser of the MPS per student state aid under Wis. Stat. § 121.08 or the private school's "operating and debt service cost per pupil that is related to educational programming" as determined by the State.”
Sch. Dist. of LaFarge v. Lindner, 301 N.W.2d 196 (Wis. 1981). “The amount of the payment of general school aid to any one school district is calculated on the basis of a formula set forth at sec. 121.08, Stats. The formula is calculated on the basis of a set of facts and figures.”
— Wis. Stat. § 121.08(2) — 2 cases
Kukor v. Grover, 436 N.W.2d 568 (Wis. 1989). “See sec. 121.08, Stats. The equalized valuation is the full value of the taxable property in a school district.”
Buse v. Smith, 247 N.W.2d 141 (Wis. 1976). “Sec. 121.08, Stats., is intended to achieve equalization of taxing power among the school districts of Wisconsin.”
— Wis. Stat. § 121.08(4) — 1 case
Buse v. Smith, 247 N.W.2d 141 (Wis. 1976). “Sec. 121.08, Stats., is intended to achieve equalization of taxing power among the school districts of Wisconsin.”
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