An operational referendum allows a school district to exceed the state-imposed revenue limit to fund essential day-to-day expenses such as utilities, maintenance, and staff salaries. It helps address funding gaps while ensuring that 100% of the referendum tax dollars stay within the district to support local priorities and goals.
Many communities rely on an operating referendum to keep schools running and make sure students get the education our community expects. Since 1990, 87% of Wisconsin School Districts have asked their communities for an operational referendum. As of April 2025, Dodgeland was among the 13% of school districts in Wisconsin that had not asked for an operating referendum. Dodgeland is now at a point that the fiscally responsible thing to do for our community and students is to seek an operational referendum
The question on the ballot is:
Shall the Dodgeland School District, Dodge County, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $700,000 per year for four years, beginning with the 2026-2027 school year and ending with the 2029-2030 school year, for non-recurring purposes consisting of operational expenses, to maintain class sizes at the elementary school level, sustain elective and advanced courses at the middle and high school levels, and continue middle school athletics?
Like most school districts in Wisconsin, the Dodgeland School District is facing a budget shortfall due to:
- School Funding Challenges: The majority of Wisconsin school funding comes from the revenue limit formula, which was set by Act 16 in 1993. Districts, like Dodgeland, that were fiscally conservative started at a very low revenue limit compared to higher spending districts. Any revenue limit increases that have occurred since 2009 have not kept pace with the rate of inflationary costs. Dodgeland relies on revenue limit increases to help keep pace with inflation and keep local property taxes low. In fact, there were two years where revenue limits were decreased, and 6 years in which there was neither an increase or a decrease.
The 2023 - 2025 biennial budget set the current minimum revenue limit to $11,000 per pupil. Dodgeland was below this minimum level prior to the 2023 - 2024 school year.
- State Budget Challenges: The State of Wisconsin approves a biennial budget every two years, with the most recent budget passed in July 2025. However, since 2013, state funding for public schools has not kept pace with the Consumer Price Index (CPI) rate of inflation, resulting in an estimated cumulative shortfall of $2,302 per student. Additionally, the state reimburses only 35% of special education costs, requiring our district to allocate an additional $1.35 million from general funds each year to ensure students with disabilities receive the necessary services and support.
- Inflationary Challenges: School district costs are rising faster than revenues, creating significant financial challenges. We have experienced substantial increases in expenses across the board, including health insurance, property and liability insurance, utilities, transportation, cybersecurity infrastructure, building maintenance, and special education. Despite making difficult budget reductions in staffing and operations totalling $1.7 million since 2021, we have been unable to keep pace with inflationary costs. As a result, we are now operating on a deficit budget, making it increasingly difficult to maintain the quality of education and services our community expects and our students deserve.
The operating referendum would allow the district to:
- Operational Expenses
- Maintain Class Sizes at the Elementary School
- Sustain Elective and Advanced Courses at the Middle and High School
- Continue Middle School Athletics
If the community does not approve the referendum and inflation remains at 3% per year, the district is projected to experience a $2,700,000 budget deficit over the next four (4) school years. This will also put the district fund balance below policy (15%) at -977,863 or -7.43%.
The school district has already made significant cuts in staffing and operations, yet is operating on a deficit budget this school year. Without the referendum, the school board will need to consider even more significant cuts to essential programs, services, and staff.
Major cuts to essential programs and services will be unavoidable. Financial cuts will impact class sizes, class offerings at the secondary level (electives/advanced classes), and middle school athletics.
A facilities or capital referendum allows a district to take out a loan (issue debt) to pay for major facility projects. Much like a home mortgage, a capital referendum is typically financed over an extended period of time, such as 20 years.
In 2020, Dodgeland residents passed a capital referendum which was used for district-wide facilities improvements: a new roof, HVAC upgrades, window repair and replacement, renovation of classrooms and learning spaces at all grade levels, a 4,000 sq. ft. STEM addition, secure entrances and security updates, and playground and parking lot improvements.
The state biennial budget determines the annual allowable increase in revenue and puts a cap on funding from the combination of property tax and state aid. For many years, the state budget allowed NO increase in the state-imposed revenue limits, while inflation was at historically high levels. This caused a significant challenge for rural school districts like ours. With a lack of consistent, predictable, sustainable funding, 87% of school districts in Wisconsin have needed to secure additional funding through a voter-approved referendum.
Dodgeland has been fiscally responsible for years, making significant cuts in staffing and operations. However, rising costs and budget shortfalls have now made it difficult to sustain current programs and services, appropriate class sizes, instructional materials, staffing, and essential operational needs.
The district has taken a variety of actions to address financial challenges over the past five years, including a reduction of staffing and operational expenses.
- Eliminated 16 teaching positions, including German, High School English, Middle School English, Reading/Math Interventionist, Music, Physical Education, Art, Career & Technical Education, and a part-time Gifted/Talented teacher
- Increased class sizes across all levels.
- Projects and purchases have been delayed, cancelled, or adapted due to budget shortfalls.
- During the 24-25 school year, the District began borrowing this to cover the budget deficit. Borrowing continued into the 25-26 school year. Deficit budgeting and borrowing to fill the gap is not sustainable long-term.
We used projected increases for next year’s expenses based on the Consumer Price Index (CPI), known increases we have been informed of, and estimates for projected salary and fringe benefit cost increases. We also made assumptions on all other educational costs based on historical data. The total expenses (all things included) are projected to increase at a 3% rate each year.
An approved referendum would have an estimated school district annual property tax increase of $.94 for every $1,000 of equalized property value. The increase on a home with an assessed fair market value of $200,000, for example, would be approximately $188 per year.
It is important to know that the full amount of the operating referendum is not levied to the taxpayers. A portion of the revenue limit funding comes in the form of state aid. Under the revenue limit, approximately 71% of Dodgeland’s revenue comes from state aid, while the other 29% comes from local property taxes.
The state aid contribution changes each year depending on the amount included in the state’s budget for school districts, changes in local expenses, student enrollment, and property values. The referendum dollars will also be aided. Important Note: This means that the state will pay for a portion of an approved operational referendum - the referendum funds will not fall fully on local taxpayers.
For the 2025-26 school year, the mill rate was $6.30 per $1,000 of home fair market valuation. The property tax rate for the district has steadily decreased since its highest documented rate of $13.19 in 2013-14. If the operational referendum is approved, the mill rate will be $7.24 in 2026-27.
Operational expenses really cover all expenses in the school district budget. For the purposes of the operational referendum on the ballot, the specific areas being referred to are elementary class sizes, middle school athletics, middle/high school elective and advanced courses, transportation, technology, and building and grounds.
Currently, 42% of our middle school students are involved in our athletic program by participating in at least one sport. To continue athletics means to use money from our operational referendum to fund these sports opportunities for students. If Dodgeland’s operational referendum does not pass, middle school athletics will no longer be offered to middle school students.
Over the last several years, students have benefited from a small learning environment that provides two classroom sections, or homerooms, for students at each grade level. If Dodgeland’s operational referendum does not pass, the Administration and Board will be forced to make elementary teacher staff reductions which will reduce homeroom sections and increase class sizes. We are projecting two (2) faculty positions will be eliminated at the elementary school.
In Wisconsin, students are required to take what is referred to as core academic programming. With minor exceptions, this primarily means English/Language Arts, Math, Science, and Social Studies. Beyond that, students at the secondary level take elective and advanced placement (AP) courses at the high school level and core and advanced classes at the middle school level. If the operational referendum does not pass, the Administration and Board will be forced to make teacher staff reductions, possibly program eliminations, at the secondary level. Classes or programs that may be eliminated or reduced include Agriculture, Art, Business, Music, Spanish, Technology Education (formerly shop), and Advanced Placement. We are projecting two (2) faculty positions will be eliminated at the secondary level.
To provide our students with a competitive edge, the district offers two distinct pathways for earning college credit while still in high school: Advanced Placement (AP) and Dual Credit. AP courses follow a rigorous, nationally standardized curriculum developed by the College Board and are taught by our local faculty; students earn college credit by demonstrating mastery on a year-end national exam, offering a "gold standard" of portability to universities nationwide. Conversely, Dual Credit programs represent a direct partnership between our district and local colleges, such as Moraine Park Technical College, allowing students to enroll in actual college courses that satisfy high school and degree requirements simultaneously. Unlike the single-exam model of AP, Dual Credit students earn their transcript hours through their performance throughout the entire semester. By supporting these programs, the community invests in a high-return educational model that bridges the gap between secondary and higher education, significantly reducing the financial burden of future tuition for local families while ensuring our graduates are college- and career-ready.
The Hustisford School District has publicly announced that the District will need to seek a consolidation partner or dissolve. Dodgeland is one of three (3) school districts that the Hustisford School District approached to consider consolidation. In consideration of Dodgeland’s budget forecast, the Board has decided to investigate the concept of consolidation to determine if this would be in Dodgeland’s best interest. Great care and thought will be given to a decision to consolidate with another district. Dodgeland will seek independent consultant opinions to help identify all factors to consider in such a significant decision. Over the last 30 plus years, consolidation has only happened once, although has been considered by a number of districts.
If Dodgeland were to pass its operational referendum and partner with another school district to create a consolidated school district, any years remaining on our operational referendum would be null and void. A consolidation process would take a minimum of two (2) years following a decision. For example, if a decision to consolidate were to be made on July 1, 2026, it would take effect on July 1, 2028. Therefore, $700,000 would be included in the 2026 and 2027 budget years, however, the final two years of the operational referendum would be null and void. The remaining $1,400,000 ($700,000 per year) would not be included in the 2028 and 2029 budgets resulting in a property tax reduction when compared to 2026 and 2027. If the resulting consolidated district determined that additional funding would need to be raised, a new resolution by the Board would need to be adopted.
The last several years have had a negative impact on the Dodgeland budget. The last two years in particular have increased substantially, as can be seen in the chart below. These funds are embedded in the school portion of local property tax bills. However, Dodgeland simply serves as a pass-through entity for these funds, which are sent to private schools participating in the Wisconsin Private School Choice Program.
The mill rate is the amount of property tax charged per $1,000 of a property's equalized value. It ensures taxes are distributed fairly based on property values rather than equally among taxpayers. School district taxes cover operations, debt service, and community services.
District residents can vote on Tuesday, April 7, 2026. Polls are open from 7:00 a.m. to 8:00 p.m.
Early Voting starts on Tuesday, March 24, 2026.
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