Answer: Shall the School District of Brodhead, Green and Rock Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, on a non-recurring basis, by $1,750,000 in each of three (3) consecutive years, for the 2025-2026, the 2026-2027 and the 2027-2028 school years, to maintain school district facilities and programs?”

Answer:  No, the current operating question simply replaces the previous question from 2022 that is expiring and extends it for another three years. There is no additional tax rate increase from this operational referendum.

Answer:  Yes! Thanks to the support of our District residents through the passage of a bond referendum, the School District of Brodhead was able to engage in long-term borrowing to add secure entrances to all three schools, replace original windows in the Middle School and Elementary School, upgrade restrooms at the Elementary School and Middle School to ADA standards, and move the 5th grade to the Middle School to alleviate overcrowding issues. In addition, we are excited to construct a new addition to Albrecht Elementary to offer all-day four-year old Kindergarten.

If it passes, the April 2025 operational referendum will allow the School Board to exceed the State-imposed revenue limit up to $1.75 million each year for three years in order to allow our District to maintain educational and co-curricular programs and sustain student to staff ratios.

Answer:

• No tax rate increase from current level, it simply replaces the expiring non-recurring referendum.

• Authorizes $1,750,000 for three years

• Non-recurring (authorization ends after three years)

• Provides funding to maintain current levels of services and staffing.

• Reauthorizes the expiring 2022 referendum at the same amount.

A passed referendum will allow the District to maintain the current educational services and program offerings available to students and would help maintain staffing at close to the current level for the next three years. The Board will continue to evaluate the budget on an annual basis and make reductions in staff or programs where appropriate. 

Answer:  Brodhead’s average Full Time Enrollment (FTE) has dropped from 1,018 students in the 2019-20 school year to the current average of 963 for the 2024-25 school year. This number is taken from the September 3rd Friday count from the revenue limit worksheet. As you can see in the enrollment graph , we project a continued decrease in enrollment over the next three years.

Answer:  The two largest sources of funds school districts receive are State aid and property taxes. The total amount of these funds is called a revenue limit. The revenue limit is calculated by the State each year for each school district in the State. Student enrollment plays a big role in this calculation. As enrollment declines so does our State calculated revenue limit. So, we are not working with the same amount of funds with less kids. A decrease in enrollment doesn’t always equate to a reduction in expenses. For example, a loss of 10 students could be a loss of $100,000 to our district, but these 10 students are spread over grades K4-12 and we cannot easily make expense reductions (i.e.: reduced staff or bus route). Ultimately, as enrollment declines so does the available revenue via the State calculated revenue limit (less students = less money) and operating expenses continue to increase.

Answer:  There would be no tax rate increase. The operating question for $1,750,000 to maintain educational programming simply extends the current operating referendum for an additional three years at the same amount that is expiring. Our current mill (tax) rate for 2024-25 is $7.25 per $1,000 of home value and is expected to drop slightly to $7.24 and then stay at that same rate over the next three years. Comparative and Historical Mill Rate Charts

Answer:  Due to a number of factors that are outside our control, such as declining enrollment, the School District of Brodhead is facing significant financial challenges, especially as we look into the future. This is a challenge we share with many school districts in our area, and statewide. Since 1990, 367 (87%) of the 421 Wisconsin districts have received additional funding support from their communities through operational referendums. Currently every school district in Green County is authorized by their voters to exceed the revenue limit for operating purposes or will be requesting authorization on April 1.

Without community support through the operational referendum in April, the District would have a total projected budget deficit of over $7,000,000 over the next three years.

projected deficit chart

Answer:  Like all Wisconsin Districts, the School District of Brodhead has a State-imposed revenue limit based on a funding formula established in 1993. This outdated formula-paired with minimal State aid for public schools in recent years and the end of COVID relief funds – has led many school districts to seek local support through operational referendums.

The needs of our students have also increased significantly, particularly in areas of special education and mental health. General expenses are also on the rise due to inflation and other factors.

Answer:  in April of 2024, the School District of Brodhead successfully passed its first significant capital (bond) referendum since 1994 when the High School was built (nearly 30 years ago). Brodhead has also been very successful passing operational referendums, having passed four 3-year non-recurring referendums since 2013. The citizens of the School District of Brodhead have historically been very supportive of our schools and have trusted the decisions of our School Board regarding past referendum amounts and durations.

• April 2024, $17,485,000, Facilities Capital Referendum, (Approved by 51.9%)

• April 2022, $1,750,000 per year, 3-year non-recurring Operational Referendum, (Approved by 55%)

• November 2018, $950,000 per year, 3-year non-recurring Operational Referendum (Approved by Pass 60.4%)

• April 2016, $950,000 per year, 3-year non-recurring Operational Referendum (Approved by 64.3%)

• April 2013, $800,000 per year, 3-year non-recurring Operational Referendum (Approved by 60.7%)

Answer:  If voters approve, the April 2025 referendum would allow the District to maintain current programming, operations, and maintenance. While the District will still need to make significant budget reductions, these funds would prevent reductions that go beyond right-sizing to our current needs and ensure we can continue offering competitive instructional programming, salaries, and benefits.

These are not “additional” funds that we are requesting, as in a facilities (bond) referendum. Instead, the funds will bring revenue up to the level needed to meet rising expenses.

Funding for our District will be used for the following purposes:

• Maintain reasonable class sizes

• Retaining a broad array of course offerings and competitive programs/classes

• Sustaining academic, co-curricular, and athletic programs

• Supporting student access to current technology

• Maintaining District facilities

• Providing strategic interventions and supports for students

• Maintaining and enhancing school safety

Answer: No. The District has run successful non-recurring operating referendum questions every three years since 2013. The most recent non-recurring authority covered from 2022-23 through 2024-25 for $1,750,000 per year to offset funding deficits. This referendum simply asks to extend that authority at the same amount for another three years. It is in no way related to the bond referendum.

Answer:  A three-year time period for a non-recurring referendum is standard throughout much of the State. Although a three-year referendum is a quick turnaround to ask voters for another operational referendum, Brodhead has traditionally proceeded with a three-year referendum due to concerns about future State funding and having more accurate numbers to take to our voters.

Answer:  The State-allowed increases to the District’s revenue limit have not kept up with the cost of inflation, meaning that even maintaining the current level of services required the District to operate at a deficit. 87% of all school districts in Wisconsin, and every district in Green County, have utilized an operating referendum. This speaks to the importance of this process in funding schools in the State.

Answer:  The School District of Brodhead has been working with Baird Financial to determine a final amount to meet the current programming and personnel needs of the District. The $1,750,000 amount is not projected to increase the District’s mill rate of $7.25 in any of the next three years. That projection continues to make us one of the lowest rates in the area and much lower than our 12-year average of $8.08 per thousand dollars of property value. We also held two public informational meetings about the referendum to gather input from District stakeholders. Based on the discussion at those meetings, the Board determined the following priorities for this referendum:

• Keep our mill rate low compared to our neighboring districts.

• Replace current 3-year non-recurring referendum. No tax rate increase from current level.

• Develop a plan to keep our District mill rate consistent moving forward.

Answer:  Should the April operational referendum fail; it would result in a significant reduction in services and staffing and/or the utilization of District fund balance. The necessary reductions would be implemented at the beginning of the 2025-26 school year. This would be in addition to the more than $400,000 of budget reductions that are already planned prior to next year. While these decisions have not yet been made, it is projected that a failed referendum would result in the following:

• Significant reduction in staffing – numerous positions eliminated

• Increase in class sizes

• Potential eliminations of instructional programs, classes, and course offerings.

Answer: Fund balance is the amount of money in the District’s budget between assets and liabilities. A common misconception is that a fund balance is a cash account that corresponds to the District's bank balance.

Currently, the District maintains a healthy fund balance of 30+%. However, the funding projections indicate that the District fund balance will dip below 10% within two years. Funding operations with this money is not only impossible due to limited funds, but it would also be financially shortsighted to deplete the fund balance to cover significant, ongoing, and recurring expenses.

Answer: Revenue limits were established for Wisconsin school districts in 1993 by the State legislature. A District’s revenue limit is made up of State aid and local taxes. As State aid to the District decreases, property taxes increase, and vice versa.

Until 2009, the State granted an inflationary increase to the revenue limit each year so school districts could keep up with increased costs. Over the past 15 years, however, the revenue limit has decreased or had only small increases, putting Wisconsin District’s over $3,300 per pupil behind inflation since 2009. See Data Chart

To exceed the State-imposed revenue limit, a school district must seek approval from local voters through an operational referendum.