February 4, 2026 - Read this post for more information on:
The funds our public schools use to operate come from a variety of sources, but for the sake of this conversation I'll focus on property taxes and state equalization aid.
During 1993-94, the state legislature implemented a revenue limit that put a cap on the amount of revenue a school district could collect through local property taxes and state aid, on a per pupil basis (remember this part); an effort to control the rapid increase in property taxes at the time.
How much we pay in property taxes is the revenue limit, less any state equalization aid (funds provided by the state). Each school district has a different revenue limit. The starting point for each district was what they were collecting at the time. So districts are locked into relative spending levels from 30 years ago. That's great if your district was spending more, but in districts with lower historical spending levels (like Wauwatosa at the time) it hasn't fared well. The only way to spend more than the revenue limit is to pass a referendum.
The Wisconsin legislature initially increased the revenue limit to adjust with inflation until the recession in 2009-10 when it was removed and never put back in. In 2011 it decreased by $554 per pupil. On March 11, 2011, Scott Walker also signed Act 10 into law, severely restricting the collective bargaining rights of public employees, including teachers.
In 2024, Governor Evers used his line item veto power to provide a $325 per pupil increase to the revenue limit starting in the 2025-27 budget and continuing for longer than any of us will be here to see come to an end. But that just means districts can collect more. It doesn't guarantee the state of Wisconsin will provide more. And the state legislature didn't. There are no increases in general aid for the 2025-27 budget. What does that mean? School districts can take the extra $325 per pupil from your property taxes, without referendum.
Source: DPI
It’s important to note that when it comes to capital projects — repairs, maintenance, renovations, etc. — they can only be funded by a special property tax levy or a referendum. The tax levy is part of the district’s revenue limit. However, the way it’s calculated can increase the amount of state equalization aid. Districts typically budget for capital maintenance under a Capital Projects Fund (source, pg. 63).
The revenue limit hasn't kept pace with inflation. If the inflationary adjustments were kept, districts would have $3,500 more per pupil than they do now. In a district of 6,565 students (according to our DPI report card) that's almost $22.98M annually.
For Wauwatosa, the revenue limit in 2024 was $11,380 per pupil, while nearby Elmbrook had a revenue limit of $12,515. If each district had 6,000 students, that's a difference of almost $10M annually. Washington Island had a revenue limit of $28,818 per pupil. You can do the math on that one.
The operating referendum voters just passed in 2025 was for $16.1M annually.
Source: WASBO
Districts are legally required to meet the needs of certain students: economically disadvantaged students, students with disabilities, and English language learners, to be specific.
Source: WISEdash
Poverty is rising in Wisconsin. During the 2000-2001 school year roughly 25.5% of Wisconsin students qualified for free or reduced meals. During the 2022-23 school year, that number was 40.5%. (source) It's risen in Wauwatosa too, and currently hovers around 25%. That's 1 out of every 4 students in our schools. There is some funding, called Title 1, from the federal level, but the state of Wisconsin has no additional funding model to help with the additional needs of economically disadvantaged students.
Source: WISEdash
As we learn to better identify disabilities and provide services, the number of students who qualify for special education services is rising. Anything not covered through other programs, the state of Wisconsin will reimburse approximately 30.6%. This is better than nothing, but it wasn't always that low. In 1980 the reimbursement rate was 66%, and at its highest in the 1960's and 70's, it was 70%.
Source: WISEdash
English language learners are increasing too. While there are some school districts who can qualify for some additional funding, the vast majority of districts in Wisconsin do not qualify. And there are no other funding sources to support English language learners.
Any additional support that students need beyond what a district receives from the state and property taxes (and to a lesser extent, federal funds, grants, etc.) comes out of the general fund.
Is the state legislature failing to provide adequate funding for our public schools? Yes.
But is that the only thing to blame?
Enrollment never declines an entire classroom at a time though, so fixed costs - like buildings - remain. Enrollment across the state, and in Wauwatosa, has been on a downward trajectory for a while. In the recent survey sent to residents of Wauwatosa regarding our secondary schools, it stated enrollment is down by about 500 students over the past decade and projections suggest it may continue to decline.
But wait...The 2075 Task Force was presented with data from MDRoffers that projected enrollment to increase through the next decade or so...
Source: WISEdash
Each year, public school districts must decide how many open enrollment seats they will open. Whether we want to admit it or not, this program is an arm of school choice. It is not a diversity or race based program. In fact, some would argue it discriminates against students with disabilities. While districts can open seats to non-resident students with disabilities, they rarely do. The seats open to students with disabilities are a separate list too. We can decide to open 100 seats to open enrollment, for example, while also stating we will take zero students who have disabilities.
Districts who lose students to another district have to pay that district. It would make sense, then, that if Wauwatosa accepted more open enrollment students, we could keep our classrooms and buildings full, and continue to operate as usual. But families who willingly drive their children to a different district aren't doing so for no reason. It's likely because the district they were in wasn't meeting their needs, and those needs come at a cost.
Once a student is accepted as a student through open enrollment, they are our student. Typically the only reasons to end a students enrollment is if they are habitually truant or expelled. But if the students needs end up costing more than what the district collects from their home district, the receiving district makes up the difference. For the 2025-26 school year, the amount districts receive for an open enrollment student was increased to approximately $10,102 per student. While that helps, it's still less than the $11,380 we collect for a resident student, and not a guarantee it will be enough to cover the actual cost of educating that student.
Additionally, when a student who is accepted through open enrollment is identified as needing special education services, Wauwatosa Schools will typically offer a 504 plan instead of IEP services to allow them to stay in our district. Without specially designed instruction -- the core of an IEP -- many students will continue to struggle. This does a disservice to our students and our district.
Of all the complexities of school funding, this is the portion I dislike the most.
While public schools in Wisconsin receive a certain amount per pupil, our charter schools generally receive more. And charter schools who accept students with disabilities receive a 90% reimbursement for special education costs, vs. public schools who only get 30%. Additionally, those schools are exempt from most state laws that hold our public schools accountable for results, often called "Autonomy from Accountability." They also have greater autonomy over who attends their schools.
To be clear, this isn't to say all charter schools are bad. There are also different types of charter schools with different rules and funding. It is a system within a system, and the funding is very often provided by reducing the home school districts aid and diverting it to the charter school.
For the 2025-26 school year, Wauwatosa is estimated to lose over $2M to voucher/charter schools.
In 2024, Governor Evers used his line-item veto power to provide a $325 per pupil increase to the revenue limit starting in the 2025-27 budget and continuing for longer than any of us will be here to see come to an end. But that just means districts can collect more. It doesn't guarantee the state of WI will provide more. And the state legislature didn't. There are no increases in general aid for the 2025-27 budget. What does that mean? School districts can collect the extra $325 per pupil from your property taxes, without referendum.
In Wauwatosa, we started discussing facilities back in 2016. That's a decade ago. The original plan was to close some elementary schools, but community members were upset and rallied to keep them open. A referendum was passed in 2018 to renovate and upgrade Wilson, Underwood, McKinley, and Lincoln. The plan included passing additional referendums, though some argue it was poorly communicated. Then Covid came and priorities changed. Behavior and mental health became a large focus, and rightfully so. But since then it's taken time to get the conversation going again and even longer to make any meaningful decisions. And the part we're not discussing is the original plan included efforts to attract and retain resident enrollment. In the meantime, other districts are making moves - and saving money.
Since 2019, the Waukesha School District has closed two elementary schools and recently approved the closures of three more. In 2012, Elmbrook closed an elementary school due to budget shortfalls and declining enrollment. West Allis closed a middle school and two elementary schools back in 2022 for the same reasons. Green Bay School District voted to close three elementary schools in 2023 and three more in 2024, and Cudahy voted to close two elementary schools in 2024. If you read the articles, many of them report months of discussions with the board of education, staff, families, and the community. Months. Not years.
For over a decade there have been clear signs: enrollment trends, facilities conditions, student needs. And our board has continued to kick the can down the road. As other districts nearby and across the state have faced the same challenges as Wauwatosa, they've done the work: facilities reviews, clear communication, and hard decisions.
Wauwatosa did not follow that path.
Instead, difficult decisions were delayed until they re-emerged, then were framed as emergencies that were unavoidable. While we spend time and money on taskforces and committees, philosophizing every situation, taking ample time to "process" before making a decision (process what? your taxes?), developing elaborate plans, and waiting for a general consensus to be formed, we are burning through money and caught in a continuous discussion that takes away from the work of educating our children.
There's more to the story than insufficient funding. There is a pattern of governance; or lack thereof.
Is the Wisconsin state legislature at fault for not adequately funding our schools? Yes, absolutely.
Is our board at fault for not acting quickly enough to right size our facilities and budgets? Have we spent money in places we shouldn't have? Also yes. Two seemingly different things can be true at the same time.
Effective leadership requires making hard decisions, even when they are unpopular.