School Funding Information

The Law: If a school district asks voters to exceed the revenue limit (an operating referendum) and the voters say No, the state "freezes" that district’s Low Revenue Ceiling at the level it was during the year of the failed vote.

The Result: If the state raises the "floor" from $11,000 to $12,000 to account for rising costs, but a disrict had a failed referendum in the last three years, that district is legally barred from moving to that $12,000 level. The district is stuck at the "old floor" while costs continue to climb.

The Gap

This is where the financial strain becomes most visible. While the district that failed an operational referendum is "locked out," other districts that either didn't go to referendum or had one pass are allowed to move up to the new $11,000 limit.

• Leapfrogging: A neighboring "Low Revenue" district that was previously at the same funding level could suddenly have $1,000 more per student simply because they didn't have a failed referendum on their record.

• Static Budget vs. Inflation: Because the failed operational referendum district's "glass" cannot grow, but the cost of "liquids" (teacher salaries, diesel for buses, heating for buildings) is rising with inflation, the district is forced to pour out more than it can collect.

Enrollment Study Overview

At the November, 2025, Board of Education meeting, the School District of Westfield shared findings from an Enrollment Projection Study conducted by the UW–Madison Applied Population Laboratory. The study offers insight into local demographic trends and their potential impact on student enrollment in the coming years.

Population Trends

From 2010 to 2025, the total population across the district’s municipalities is estimated to have declined by 4%, even as Marquette County and the State of Wisconsin experienced modest population growth of 1.2% and 6.1%, respectively. The district’s age structure has shifted as well:

• Ages 0–14 declined by 4.5%

• Ages 15–24 declined by 14%

• Ages 45–64 declined by 8%

• Residents 65 and older increased from 21% to 26.6%

These trends highlight a community with fewer young families and more older residents, which has direct implications for school enrollment.

Housing Trends

Housing availability plays a key role in enrollment patterns. The district currently has no two-family or multi-family housing units, and new housing construction averaged only 21 units per year from 2010–2020, primarily in the Towns of Crystal Lake and Oxford. Limited housing development constrains the potential for growth in student enrollment.

Enrollment Projections

With a current (2025–26) enrollment of 1,011 students, all projection models indicate a gradual decline in the absence of new housing or economic development. Over the next five years, district enrollment is expected to range between 923 and 966 students in grades 4K–12.

While the study does not provide school-by-school projections, its findings are relevant to all schools in the district. Enrollment is closely tied to the vitality of the surrounding communities. Strong enrollment depends not only on population trends but also on the collective efforts of families, local government, businesses, faith-based organizations, and civic groups of each contributing township, village, and city within and beyond our boundaries.

This study underscores that while demographic data guide district planning for staffing, facilities, and programs, it is the strength of our community partnerships and shared work that ultimately shapes the future of our schools.

The recently passed state budget includes several components that will affect our district’s financial picture over the next two years. Below is a summary of the key areas:

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1. Mill Rate & Levy 24-25 August

2. Referendum

3. Baird Model Without Passed Referendum

4. Referendum $1.44 Tax Impact 24-25

5. Mill Rate & Levy 24-25 With Referendum

6. Baird Model With Passed Referendum

We are currently experiencing unanticipated maintenance costs at the high school. We recently discovered pinhole leaks in the water pipes at the high school, which have caused significant moisture problems throughout the school, affecting the bathrooms, a special education room, the library, and the guidance department. Despite these challenges, professional remediation specialists have been engaged to address the issues promptly, ensuring the safety and well-being of students and staff.

In light of the unexpected maintenance costs, it's crucial to emphasize the importance of a healthy fund balance. Much like a savings account, this fund, which comprises operating surpluses and deficits, acts as a protective buffer against economic uncertainties and unforeseen expenses like extensive repairs. A fund balance enables the district to pay bills without short-term borrowing and swiftly respond to crises like this without compromising the quality of education or support services for students. It ensures that necessary repairs and maintenance can proceed promptly, without delay, thereby safeguarding the educational environment and maintaining fiscal responsibility.

Using the fund balance in times of crisis speaks to the district’s prudent stewardship of taxpayer dollars and underscores its commitment to fiscal responsibility. This commitment is vital for the continued success and resilience of the school district, emphasizing the importance of nurturing and preserving this financial resource for the benefit of all stakeholders.

Currently 70% of the districts state-wide have debt referenda.

This is an example of how your taxes would look if you had a $100,000 home.

Keep in mind that the specific rules and regulations for property tax calculations can vary from one jurisdiction to another. Each taxpayer has multiple taxing jurisdictions, your K-12 school, your technical college, your county and your township, city or village. We are only addressing the school portion of your property taxes!

There has been a decrease in the mill rate by $3.78 since 2015.

Notice that schools did not receive revenue limit increase in the 2016, 2022, and 2023 school years.

Additionally, if the graph were to go back to the 2009-2010 school year, the amount per pupil would equate to $3, 325. This equates to more than $4 million of increased revenue for the School District of Westfield in the 2023 school year alone.

Website: https://www.westfield.k12.wi.us/
Location: N7046 County Road M, Westfield, WI, USA
Phone: 608-296-2141
Facebook: https://www.facebook.com/School-District-of-Westfield-101533908631904

Instagram: https://www.instagram.com/westfieldpioneers