Wisconsin is home to 421 public school districts. Every district is fiscally independent, meaning they each have their own taxing authority and do not rely on other local governments (like counties or municipalities) for local tax revenue.

Here is how the 421 districts are broken down:

• 322 K-12 Common school districts
• 45 Unified school districts
• 43 Elementary (K-8) districts (Note: One of these is a unified school district)
• 10 Union High School (9-12) districts
• 1 First Class school district

Additional Educational Entities:

• CESAs: There are 12 Cooperative Educational Service Agencies (CESAs) that provide programs and services to local districts. These are fiscally dependent on school districts.
• CCDEBs: Five counties operate County Children with Disabilities Education Boards. Four are fiscally independent, and one is fiscally dependent.

Where Does the Money Come From?
Wisconsin public school districts derive their revenue from four major sources:

• State Aid: Funding provided directly by the state of Wisconsin.
• Property Tax: Local taxes collected from property owners within the district.
• Federal Aid: Funds provided by the federal government, often tied to specific programs.
• Other Local Revenues: Non-property tax sources, such as student fees and interest earnings.
• Understanding Revenue Limits: Under current Wisconsin law, there is a cap on the annual amount of revenue that each school district can raise. This limit applies to the combined total of general school aid (equalization, integration, and special adjustment aids), computer aid, and select property taxes.

Want to Learn More?

If you would like to take a deeper dive into the mechanics of the Wisconsin Finance System, the Wisconsin Legislative Fiscal Bureau has authored excellent informational papers on the topic.

You can find the following resources on the Wisconsin Legislative Fiscal Bureau website:

Informational Paper #30: State Aid to School Districts
Informational Paper #29: School District Revenue Limits and Referenda