OPERATIONAL REFERENDUM
On the Ballot: November 3, 2026
Sustaining Wisconsin Dells Schools
The School District of Wisconsin Dells is a regional leader in education and a source of immense local pride. However, maintaining the quality of education our community expects has become increasingly difficult due to financial challenges largely beyond our control.
Like all public school districts in our state, Wisconsin Dells Schools operates under a state-imposed revenue limit that restricts the funding we can receive from state aid and local property taxes. This system was established in 1993 and has not kept pace with inflation or the rising cost of educating students.
If school funding had kept pace with inflation since 2009, districts like ours would receive about $3,500 more per student each year. This would amount to approximately $6.3 million in additional spending authority for our schools.
Additional statewide funding decisions have also reduced general aid to public schools, further limiting our ability to meet students’ needs.
On Tuesday, November 3, 2026, our community will vote on a recurring operational referendum to provide critical funding for our schools and students. If voters approve the measure, our district will be authorized to exceed its state-imposed revenue limit by $1.8 million annually.
Challenges From the State Funding Formula
State aid to Wisconsin Dells Schools has fallen from $3.71 million in 2022-23 to $2.22 million in 2026-27. The state aid amount is deducted from our district’s allowable revenue limit, meaning a decrease in state aid increases the tax burden on local property owners and taxpayers.
The revenue limit for Wisconsin Dells Schools also depends on enrollment. Ours is one of the approximately 74% of districts in Wisconsin that have seen its student population decline in recent decades, resulting in less money for operations.
At the same time, statewide decisions have reduced general aid to public schools. In 2025-26, $357.5 million was diverted from general public school aid to private voucher schools, resulting in more than 70% of Wisconsin public school districts seeing a reduction in school aid.
Our students' needs have also increased, especially related to special education. These are expenses for state and federally mandated services for which the district receives inadequate funding.
Without an operational referendum, long-term financial instability could lead to spending down the district’s fund balance or future short-term borrowing.
A Record of Fiscal Responsibility
The Board of Education and administration have reduced costs and have a track record of sound financial management.
Per-pupil spending in the previous school year was around $2,300 below the state average. Our district also decreased long-term debt by $4.55 million since 2022 due to defeasance and prepayment of additional debt in early 2023.
Steps have been taken in recent years to reduce spending, including nearly $1.3 million during the 2025-26 school year. Budget savings in the prior school year included the closure of Lake Delton Elementary School, which produced approximately $386,000 in operational savings. And, our district will have 12 fewer teachers in 2026-27 than it did three years ago.
Despite these measures, we face projected budget deficits averaging more than $2.4 million through the 2028-29 school year. An operational referendum is the only option to prevent additional cuts to programs and opportunities for students.
Our district’s mill rate has fallen more than 24% since 2020, and the board and administration are forecasting a $5.82 mill rate for 2026-27—an all-time low for Wisconsin Dells Schools. Even with an approved operational referendum, the district still expects its mill rate to decline through 2029-30.
With an approved operational referendum on November 3, our district will be able to:
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Avoid further significant teacher and staff reductions
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Maintain class sizes and provide more individual attention for students
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Continue offering robust academic programming and extracurricular activities
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Address maintenance needs in our schools
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Update computers and technology
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Maintain an adequate general fund balance
Challenges From the State Funding Formula
School districts in Wisconsin are primarily funded by state aid and local property taxes, but districts do not control the amount of financial support they receive from the state. Districts operate under a revenue limit system established more than 30 years ago that restricts the amount of money each can receive
However, our district’s revenue has decreased faster than our expenses. If state aid had kept pace with inflation since 2009, districts like ours would now receive about $3,500 more per student each year. In 2025-26, $357.5 million was reduced from general public school aid for private school vouchers. This change led to more than 70% of public school districts statewide seeing a reduction in aid.
The revenue limit for SDWD is also impacted by enrollment, which has declined through the years and resulted in less money for operations.
The needs of our students have continued to increase in the areas of special education and mental health, but we receive insufficient financial support to cover the expenses of state and federally mandated services.
