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Operational Referendum | Tuesday, February 18, 2025


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What are the school district’s challenges?All Wisconsin school districts are subject to a revenue limit, which places a cap on the amount of money each can receive through state aid and property taxes. As a result, the School District of Tomahawk does not receive enough revenue to adequately fund programs and services for students. State aid is linked to property values. Because of the percentage of high-value lake property in our district, our district receives very little state aid. While the average district receives $8,060 per student in state aid, we receive only about $3,147 per student for the entire district. We also do not qualify for poverty or sparsity aid. If revenues had kept pace with inflation since 2009, school districts like ours would receive about $3,300 more per student for the 2024-25 school year. Meanwhile, our district has a relatively high poverty rate, with 40% of students qualifying for free or reduced-price meals. The Department of Public Instruction indicates it does not see the funding formula for school aid changing in the foreseeable future. This means we are facing these challenges largely due to factors out of our control, including decades of insufficient state funding, inflation, rising operational costs, and unfunded mandates—particularly in special education and mental health. The April 2022 operational referendum has allowed us to address these financial challenges and balance our budget. That referendum will sunset at the end of this school year if a replacement is not approved.
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What has the district done to address these needs so far?In the face of these challenges, the School Board and district administration have diligently worked to reduce spending, make the most of our existing funds, and improve educational programming. Nearly $1.2 million worth of expense reductions were made during the 2021-22 school year. This included the decision not to replace some staff and administrators, freezing salaries, eliminating a bus route, and additional internal cuts. The board used $1.8 million from its reserves to balance the budget in 2022. Using the fund balance for operating expenses is not sustainable and can lead to the district needing to use short-term borrowing to cover payroll and meet other costs. It also threatens the district’s good bond rating, which could lead to increased costs when borrowing is necessary.
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What process has the district used to find solutions to these needs?In April 2022, voters in our district approved a three-year, non-recurring operational referendum for the School District of Tomahawk. This has provided an additional $3.25 million in revenue annually over three years, allowing the district to avoid reductions and maintain programming and staffing levels. The 2022 referendum will expire at the current school year, which means this financial support will no longer be available unless our community approves the new operational referendum on February 18, 2025.
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What is the proposed solution to address these needs?The School Board is asking our community to consider approving a $13 million non-recurring operational referendum that will appear on the ballot Tuesday, February 18, 2025. If it’s approved, it would expire at the end of the 2028-29 school year. An approved referendum would enable our district to: Maintain current programming levels through 2029 Make strategic investments in our district, designed to bolster learning and student opportunities Preserve academic programs and extracurricular activities for students Avoid further reductions of teachers and staff We believe a renewed operational referendum is the best option to address our financial needs and ensure students continue to have access to the exceptional educational experience our community has come to expect from our district.
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How would an approved operational referendum affect property taxes?An approved renewal of the operational referendum is not projected to have a levy rate increase. The district is estimating an average levy rate of $5.59 per $1,000 of fair market value.
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How would an approved operational referendum benefit students?An approved referendum would enable the district to continue accessing the funding necessary to maintain academic programs and extracurricular activities for students across all grade levels. We would be able to maintain our current class sizes, avoid further reductions of teachers and staff, and prevent raising fees for our families. Achieving these objectives would have a real and immediate effect on all Tomahawk students.
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What would happen if the operational referendum is not approved?Without immediate and sustainable funding, the district will need to implement budget cuts that could significantly impact the educational experience available to our students. Potential cuts include reducing staff, deferring essential maintenance, eliminating extracurricular activities, and raising fees. These cuts would directly affect the quality of education and increase the financial burden on families. The district needs to secure adequate funds to ensure our students continue to have access to the opportunities, technology, and resources they need to succeed and thrive—both now and in the years ahead.
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If approved by voters, will the new operational referendum expire?Yes. The proposed operational referendum is a non-recurring, four-year referendum. This means it would expire at the end of the 2028-29 school year unless voters approve a new operational referendum before that time.
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Are other school districts seeking additional funding through operational referendums?Yes. Due to the outdated state funding formula and a lack of aid to schools from the state legislature in recent years, increasing numbers of Wisconsin school districts are turning to their communities to address financial challenges. In November 2024, 79 Wisconsin school districts, or 19% of all school districts statewide, asked their communities to raise their revenue limits through an operational referendum. Over the past decade, more than half of the school districts in Wisconsin have received approval from voters through successful operational referendums to exceed revenue limits. Based on state funding formulas, an operational referendum is the only option to prevent additional cuts to programming and opportunities for students.
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What is the district’s enrollment trend?Our district’s enrollment has been trending down consistently since 2000 and stood at 1,204 students in 2022-23. Current enrollment is about 65% of what it was two decades ago, which has an adverse affect on the amount of aid the district receives.
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When is election day?Election day is Tuesday, February 18, 2025.
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Why did the district opt for a February vote, rather than November or April?Careful consideration was given to multiple election dates before choosing a February 18, 2025 for financial and logistical reasons. District leaders initially considered placing the measure on the November 2024 ballot before opting to wait and allow some township residents time to review assessments that were not issued until December 2024. Tomahawk Schools operates on a tight budget and significant budget reductions affecting programs and staff will be necessary if the referendum is not renewed. Planning for potential cuts is a complex and time-sensitive process, and state statutes mandate that non-renewal notices for staff must be prepared in advance of school board review. This means that any necessary staff reductions would need to be presented at the April 8, 2025 regular board meeting, which coincides with an April 1, 2025 election.
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Where can I cast my ballot on election day?District residents can find their polling location for Tuesday, February 18, by searching with their home address.
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How do I register to vote?Eligible voters can register up to election day, and can even register at the polls. To learn more about registering to vote, visit https://myvote.wi.gov/register-To-Vote.
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Can I vote absentee in this election?Yes, voters may request that an absentee ballot be mailed to them for any reason. However, you must be registered before you can request an absentee ballot. If you are registered, you can request an absentee ballot by visiting https://myvote.wi.gov/en-us/VoteAbsentee. Note that you must provide a photo ID with your absentee ballot request.
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What is the exact question that will appear on the ballot?Voters will see the following question on their ballots: Shall the School District of Tomahawk, Lincoln and Oneida Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $3,250,000 per year beginning with the 2025-2026 school year and ending with the 2028-2029 school year, for non-recurring purposes, including expenses to maintain current educational programming and ongoing facility maintenance needs?
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