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Section 121.91 (4)(o) Wisconsin Statutes

  1. Provide information about the revenue limit exemption which can be found below.
  2. Provide districts with the procedure to report their resolutions and energy savings evaluations to the department.  Click here to proceed to the reporting instructions. 
  3. Provide public access to the resolutions and energy savings evaluations reported by school districts.  Click here to view resolution/evaluation information submitted by school districts.

REVENUE LIMIT EXEMPTION BACKGROUND:  2009 Wisconsin Act 28, the 2009-11 biennial budget bill, created a revenue limit exemption that allows a school district to increase its revenue limit by the amount spent by the school district in a school year on energy efficiency measures, and renewable energy products, that result in the avoidance of, or reduction in, energy costs.
This exemption requires the department to establish eligibility standards and procedures for school districts to follow when implementing revenue limit exemptions for energy efficiency measures.  The emergency rule and the proposed administrative rule (PI Chapter 15) are located on the department’s policy and budget team website or directly at
Below is an outline of the requirements school districts must follow in order to use this exemption to the revenue limit. 
School boards of the school districts are required to:

  1. Identify the specific new expenditures.
  2. Identify the performance indicators to measure the cost savings that will occur as a result of the expenditures.  A cost savings analysis is required.
  3. Identify the period of time in which the expenditure will be recovered by the cost savings.
  4. Pass a resolution with specified information by November 1 in the school year in which a tax is to be levied for the expenditure.
  5. Submit a copy of the resolution to the department within two weeks of passage. This is done by going into your Financial Data Home in the SAFR Reporting Portal, choosing Referenda and adding a “New Referendum/Resolution.” The type of referendum/resolution would be “Board Resolution to Exceed Revenue Cap for Energy Efficiencies – Non-Recurring.” Enter the complete board resolution in the “Purpose” text box.
  6. Add the amount of the proposed levy to line 10D of the Revenue Limit worksheet.
  7. Levy the amount specified in the resolution when establishing its tax levies.
  8. Incur the expenditure authorized in its resolution.
  9. At the end of the school year, prepare an addendum to the following year's budget summary that reports the results of the energy savings incurred as a result of the expenditure. (ex.:  At the end of the 2009-10 school year, prepare an addendum to the 2010-11 budget summary.)
  10. No later than two weeks following the date of the school district’s budget hearing, submit to the department the contents of the addendum to the school district’s published budget summary. Districts will need to return to their Referenda Home in the SAFR Reporting Portal and enter the 65.90 energy savings addendum contents in the “Actual Wording” text box of the original resolution.
  11. Reduce the school district’s following year’s revenue limit by the amount of any additional revenue received as a result of the exemption and by the amount levied for which there is not a documented energy expenditure, if applicable.

In addition, the department is required to:

  1. Post on its website all the resolutions received by school districts. Resolutions can be found under "Referendum Information” on the left hand scan bar of the SFS website, or directly at:
  2. Adjust a school district’s revenue limit to include the levy amount specified in the resolution.
  3. Post on its website the addendum contents received from school districts.
  4. Reduce a school district’s revenue limit for the following year by the amount of any additional revenue received as a result of the exemption.
  5. Reduce the school district’s revenue limit for the following year by an amount the school district levied for which there is not a documented expenditure authorized under the exemption, if applicable.

Please contact a school finance consultant if you have questions.

Brad Adams

(608) 267-3752

Debra Brown

(608) 267-9209

Bob Avery

(608) 267-9707