Revenue Limit Worksheets for Budgeting (access the pre-populated 2015-16 Revenue Limit Worksheet).
"Getting it Right" (Revenue Limit) Workshop Presentation (October 22 and 23, 2014, WASDA)
Basic Facts Section G Overview
Wisconsin Act 16 implemented revenue limits beginning with the 1993-94 school year. A district's revenue limit is the maximum amount of revenue that may be raise through state general aid and property tax for the General, Non-Referendum Debt (authorized after August 12, 1993), and Capital Expansion Funds, also referred to as Funds 10, 38, and 41 respectively. (Prior to 01-02, the Community Service Fund levy was included in the revenue limit.)
The maximum limit is based upon enrollment changes, an inflationary increment, and each district's prior year controlled revenue. Upon application and approval by the Department, a district may increase its maximum limit by an additional amount for specific exemptions. A district then determines the maximum allowable levy for Funds 10, 38, and 41 by subtracting the Department-provided October 15 General Aid Certification and Poverty Aid estimates from the district's maximum revenue limit.
The following links provide further insight into Revenue Limits:
- Revenue Limit Formula - a detailed, narrative explanation of the formula.
- DPI Production Revenue Limit Worksheets from Prior Years - worksheets produced by DPI containing final revenue limit information.
- Revenue Limit Worksheets for Budgeting - pre-populated and executable worksheets for district budget development and planning.
- Revenue Limit Excel Executables from Prior Years - executable spreadsheets to compute Revenue Limits.
- Longitudinal Revenue Limit Data - multi-year Excel spreadsheet displaying individual lines and values for each district from prior years' computations. Instructive in explaining how the Revenue Limit has affected your district over time.
Please call a finance consultant if you have questions.
Historical Revenue Limit Information
The Microsoft Excel files below summarize seven key data elements from each year's Final Revenue Limit: district code, district name, revenue limit, general aid certified, allowable levy, over limit amount, and under limit amount.