2027-29 Operational Referendum

Shall the Luxemburg-Casco School District, Kewaunee and Brown Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,800,000 per year for three years, beginning with the 2027-2028 school year and ending with the 2029-2030 school year, for non-recurring purposes consisting of operational expenses including teacher and staff compensation and benefits and maintaining reading, math, and college and technical career programming. 

To help plan for the future, the District uses forecasting software and consults with Baird Financial to make financial predictions. Using the ‘25-27 State Budget and conservative inflation estimates, the District is predicted to face the following financial shortfalls. 

2027-2028 = $1.2 million
2028-2029 = $1.9 million
2029-2030 = $2.6 million
2030-2031 = $3.3 million

Baird Forecasting Software – inputs 

• Wages: 4% increase each year
• Health Insurance 11% each year
• Utilities: 2% increase each year
• Business Insurance 3% each year 
• Rest of the budget remains similar - small increases as needed (reliant on State Budget increases (which have not been inflationary)) 

An operational referendum seeks voter authority to exceed state-imposed revenue limits on the district’s operating budget, which pays for expenses like academic programming, student services, wages, benefits, and other day-to-day operating costs. 

A non-recurring referendum allows the additional levy for a specific number of years. The tax has a “sunset” and once it is done, the district no longer has the authority to continue the additional levy unless it goes back to referendum. 

The nonrecurring operational referendum that voters approved in April 2024 is ending after the 2026-27 school year. 

Based on current projections, the proposed referendum, which is the same dollar amount and time duration as the previous referendum, is expected to have a net-zero impact on property taxes. This means that the school district mill rate will not increase as a result of an approved referendum, but property taxes may increase related to the estimated fair market value of property, which is determined by the State Department of Revenue. 

The majority of a school district’s budget falls under a revenue limit. In 1993, the state put a limit on what districts could spend per pupil. A school’s revenue limit today is based on what the district was spending in 1993. Frugal, low-spending districts like L-C were locked into lower spending limits. In 2025-26, the highest district revenue limit ($32,668) was almost 3x the lowest ($11,685). L-C’s revenue limit was $13,090 with the 2024 referendum. The State average was $14,103. Without the 2024 operational referendum, the L-C’s revenue limit would be $12,060. 

The revenue limit increased to keep pace with inflation until 2009-2010 when, during the recession, legislators removed the automatic inflationary adjustments. Increases have never recovered to keep pace with inflation even after per-pupil aid was added outside of the revenue limit. Since inflation matching stopped, revenues have lagged behind inflation by more than $3,200 per pupil.

If school funding had kept pace with inflation, the District would not be facing a funding
shortfall. 

The following area districts have or have had an operating referendum. The number in (X) indicates how many operational referendums since 2009: Ashwaubenon (3), Denmark  (5), Gibraltar (3), Green Bay (1), Howard-Suamico (3), Manitowoc (7), Pulaski (3), Sevastopol (6), Southern Door (4), Sturgeon Bay (5)  

https://sfs.dpi.wi.gov/Referenda/CustomReporting.aspx

Districts with operational referendums have additional funding to recruit and retain high-quality staff, which puts L-C at an advantage when attracting staff in a tough job market. 
 

 As of Jan 1, 2024, prior to the 2024 operational referendum, the district reduced costs by:

• Deferring maintenance projects
• Deferring purchase of buses
• Reducing/limiting district-sponsored field trips
• Reducing summer grounds staff
• Reducing summer cleaning & maintenance staff
• Reducing 1 full-time custodian position 
• Reducing part-time custodian positions
• Reducing overtime
• Increasing registration fees
• Implementing facility use fees 

Since the 2024 operational referendum, the district has reduced costs by: 

• Adopting a zero-based budgeting philosophy – Start with zero, then calculate what you need for this year.  High-cost, one-time items are budgeted for in the year they are needed, with the funds moving each year from department to department as needed. 
• Reducing the yearly purchases of buses from 3 to 2
• The district has 36 buses and 6 transport vans that drive 24 bus routes (+ four, 4K routes) and 3 van routes. The oldest bus is from 2007. 
• Reducing 1 bus route (bus routes are reviewed yearly) 
• Changing virtual learning service provider
• Changing EAP provider
• Ending or reducing contracted services (as able)
• Evaluating all resignations and retirements
• Reducing 1 technology position
• Reducing 0.5 district office position
• Restructuring Transportation Coordinator position
• Restructuring Summer School Coordinator position
• Reducing teacher training/professional development 
• Reducing curriculum budget

Additionally, the District endeavors to control costs on a year-by-year basis. These are savings that may be recognized one year, but based on need may not appear each year. 

• Evaluating the ability to repair vs. replace items
• HVAC & Generator maintenance contracts to increase the life of building mechanicals  
• Managing Special Ed costs 
• Managing use of legal consultations
• Savings based on unfilled positions (A position goes unfilled during the hiring process)
• Sharing costs w/ project partners

The District solicits funds & grants to offset costs

• Fundraising for Intermediate School & Primary School playgrounds
• Booster Clubs provide additional support for athletics and activities
• WI DWD & DPI – CTE Incentive Grants (skills certificates) -  greater than $55,000/year for the last 7 years
• 11 Businesses donated $83,535 as a match for a DWD Fast Forward Grant that brought in a total of $156,846 to replace equipment in the tech ed department 
• The District is sponsoring two enterprise ventures. Ag Enterprise provides students with the opportunity to learn about hydroponic growing. The produce grown is sold to local restaurants to help fund the program. EmPower is a student-run clothing printing company at L-C High School. The sales of the clothing go to reimburse the District for the start-up costs. Both enterprises also fund youth apprenticeship positions. 

Yes, the District had a surplus at the conclusion of the 2025-26 school year. The District takes its financial stewardship responsibilities seriously and continually looks for ways to save money, operate efficiently, and make thoughtful use of taxpayer dollars.

One example occurred in the spring of 2026. One of the two boilers at the Primary School was malfunctioning, and the District was initially advised that the boiler needed to be replaced. The District rearranged its budget to set aside funds for the replacement. However, after having additional vendors evaluate the boiler, it was determined that the unit could be repaired at a fraction of the anticipated replacement cost. The savings from that decision contributed to the District's year-end surplus.

The District also identified other areas of savings during the year that represented one-time budget savings in 2025-26. This does not eliminate the need for the operational referendum or allow for a lesser amount. 

The 2025-26 year-end surplus was placed into Fund 46, which functions as a capital projects savings account. This allows the District to set aside funds for future large-scale repairs, maintenance, and capital needs. When those expenses arise, the District can draw from Fund 46 rather than having to significantly impact the annual operating budget or seek a separate capital referendum from the community.

This approach reflects the District's commitment to responsible financial management—finding savings when opportunities arise while planning ahead for significant future needs.

With an approved operational referendum, the district will be able to:

• Maintain current class sizes
• Maintain academic programs and course offerings
• Maintain reading and math curriculums
• Repair and maintain district facilities 
• Maintain educational technology 
• Maintain career and technical education programs

The funding would help ensure our schools can continue to provide a 
high-quality educational experience for all students without significant reductions.

If the referendum is not approved, the district will need to make significant cost-cutting 
measures to operate within its allowed revenue.  This could include:

• Reductions in teaching and support staff 
  • Currently predicted: 13 Full-Time positions, 5 Part-Time positions
    • Which will result in
      • Larger class sizes
      • Reduced course offerings
      • Reduced programs
      • Reduced student support
• Reduce 1:1 computers in several grades
• Defer maintenance & repair projects

Your assigned polling place is based on where you live. 
Use these links to find your polling place. 

English https://myvote.wi.gov/en-us/Find-My-Polling-Place 
Spanish https://myvote.wi.gov/es-es/Find-My-Polling-Place

Registered Wisconsin voters may request an absentee ballot.
Use these links for more information on absentee voting by mail and/or absentee voting in-person (if available in your municipality). 

English https://myvote.wi.gov/en-us/Vote-Absentee-In-Person
Spanish https://myvote.wi.gov/es-es/Vote-Absentee-In-Person