School Funding

We extend our sincere thanks to the Oconomowoc Area School District for their work in creating this School Funding and Property Taxes content.

Myth: School districts raised property taxes because they chose to spend more than inflation.

• Fact: School districts can only raise revenue within state-imposed revenue limits. To spend more than those limits requires voter approval via an operating referendum. The state authorized a per-pupil revenue-limit increase that was less than inflation but did not provide the state aid necessary to fund it, shifting costs to property taxpayers.

Myth: Schools received “record funding” in the state budget.

• Fact: While the budget included increases, those increases did not keep pace with inflation or rising fixed costs, and key components, like special education aid, remain underfunded due to sum-certain appropriations.

Myth: Referenda are a sign of poor local fiscal management.

• Fact: Referenda are often the only remaining tool districts have to address structural gaps created when state funding does not keep pace with mandated costs and authorized spending authority. When schools are only allowed to spend increases that fall below the amount necessary to keep pace with inflation, they must either cut programs and services for students or seek referendum approval. Oftentimes, they resort to both.

Myth: Property tax increases would have happened regardless of state action.

• Fact: Historically, when the state matched revenue limit increases with increased general school aid, property tax impacts were significantly reduced. On a statewide basis, property tax increases were held in check. The 2025–27 budget broke from that precedent.

Recently, the Assembly Education Committee held a public hearing about several bills, including Assembly Bill 391. This proposal would eliminate the $325 per-pupil adjustment in the school district revenue-limit formula beginning with the 2027–28 school year. That $325 adjustment is not new spending approved by local school boards; it is the continuation of a previously authorized, automatic per-pupil increase that was renewed in the 2025–27 state budget signed by Governor Evers. Given the heightened attention on rising property-tax bills now reaching taxpayers across the state, this legislation is likely to receive significant media coverage.

Taxpayers are understandably frustrated by increases they did not anticipate. In many communities, that frustration is being directed at local school districts, based on the assumption that higher property taxes are the result of increased school spending. At the same time, policymakers in Madison are publicly debating who is responsible.

What is often missing from this conversation is the impact of state policy decisions made in the 2025–27 state budget. Under Wisconsin law, school district spending authority is largely governed by state-imposed revenue limits, not unilateral decisions by local school boards. While districts were permitted a modest increase in revenue authority, that increase was below the rate of inflation for the 17th consecutive year and was not accompanied by any increase in state general school funding. As a result, districts face growing structural gaps that affect staffing, student services, and educational programming, while shifting a greater share of costs onto local property taxpayers.

How to Use Access Dane for Property Tax Information

1. Navigate to the Site: Go to Access Dane.
2. Search for Property: Use the "Quick Search" or "Advanced Search" options to locate your property using the address, owner name, or parcel number.
3. View Current and Past Taxes:
   • E-Bill: Click on the "Tax Information" tab and select "E-Bill" to view or print the tax bill for the current or previous years.
   • Payment History: Click "Tax Payment History" to see a list of payments and dates for past and present years.
   • E-Statement: Use "E-Statement" to view the amount currently due, including any interest or penalties