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Thursday, April 2nd

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FACTS AND FREQUENTLY ASKED QUESTIONS
REFERENDUM 2026

A STRONG COMMUNITY NEEDS A STRONG SCHOOL

Butternut School has a long history of excellence and community connection. Regardless of your status of having school-aged children, neighborhood schools are essential for fostering stronger communities.  They provide a sense of belonging, promote opportunities for future success, enhance neighborhood safety, strengthen social interactions, contribute to the local economy, and offer educational resources to all.


Quality schools have been shown to lead to higher home values, stability in the community, and a higher quality of life for residents.  When a community loses its school, all the surrounding businesses begin to suffer the consequences and property values in the area can begin to decrease. 


An investment in our school is an investment in our community.Together we're inspiring success!

Download Referendum Info

STAY INFORMED!

Join us for an informational session to ask questions, get answers and learn more about this important decision. All meetings begin at 6:00pm

March 2, Agenda Town Hall,

March 9, Butternut Village Hall

March 23, Chippewa Town Hall

WHAT’S ON THE BALLOT?

Shall the School District of Butternut, Ashland and Price Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $500,000 per year for four years, beginning with the 2026-2027 school year and ending with the 2029-2030 school year, for non-recurring purposes, paying the ongoing operational expenses of the school district?

WHAT DOES AN INCREASE MEAN?

The $500,000 the district needs from this referendum does not mean that your school taxes will increase by an increasing percentage every year, but rather that your taxes will increase by an amount in the 2026-2027 school year, and remain at that level for the term of the referendum.


Currently, the revenue limit formula from the state allows the School District of Butternut approximately $1.57 million in revenue.  The $500,000 will get added to our total allowed spending power.  This means we would have approximately $2.07 million in revenue each year.

What's different about this referendum?

As most area residents know, Butternut School District has asked voters to support the school with basic funding two times in the last two years, both failed by a slim margin. As a result, the district has had to make significant cuts ranging from staffing to resources, trimming over $500,000 from the school’s operating budget in the 2025-2026 school year. That reduction in expenses allowed the district to balance the budget, however the continued revenue shortfall impacts our ongoing ability to maintain school operations.

The combination of expense savings through budget cuts and planned incremental use of the remaining Besse Fund monies puts the district in a position to reduce the amount voters are being asked for, extend Besse funds, and sustain the school for four plus years.

There is a certain amount of projected revenue allowed by law to be collected by the Butternut School District in a mix of state aid and currently allowed property tax revenue. Based on our projected expenses for 2026-2030, there remains a gap in funding of approximately $800,000. To minimize that amount, while at the same time extending the stability of the district, money from the Besse Fund will be incrementally added to the total revenue to bring the gap down by $500,000 through this referendum.

how does mill rate impact taxes
mill rate increase

Historically the mill rate for Butternut residents has decreased each year since the 2019-20 school year with our current rate of 5.78being almost the lowest in over 30 years.

  • The School District of Butternut’s mill rate has decreased by 52.6% in the last five years bringing it to 5.78 which is in the lowest range that it has been in over 30 years.  The district’s total 2025-26 tax levy was $1,045,340.  This is $915,340 to support the general fund 10 budget to maintain district operations and the $130,000 for fund 80.  This has decreased by about $206,000 since 2020-21.


2025-26 Mill Rate Calculation
(A)Total School Based Tax Levy = $1,045,340

(B)Equalized Property Value = $180,758,337

(A/B)x1000 = 5.783This is the amount you pay per $1,000 of assessed property value.

  • The total tax amount to the school district is very small considering the land value of the district.In the 2025-26 school year, the district portion of taxes was 0.58% of the total district land value.

general school funding calculation

In 2026-2027 Butternut school district is projected to receive an estimated $3,040,000. 


Basically, every public school is funded the same way (Base Revenue Per Member x Membership or Student Count).  The base revenue per member is set by the state each school year and it increased in 2023-24.  As of 2023, the minimum any district can receive per student is $11,000.  Butternut received $11,504.50 per student in 2025-26 and received $11,829.50 per student in 2025-26.  The student count is based on the number of full time equivalents (FTE) or in person students.  This count is based on a 3 year rolling average.  Our average is 134 students.


$11,829.50 x 134 = $1,585,153

The Besse Fund

The Besse Fund has covered the budget deficit for the last 18 years, protecting taxpayers from incremental increases due to referendums. While this gift allowed the school to remain open and maintain operations, it created an unrealistic view of what the cost of operating is to our voters. The charitable donation was never meant to be a permanent solution.

Revenue Limits

There are two main sources of school funding: Property taxes from local property owners and general school aid from the state. The combined revenues cannot exceed revenue limits determined by the state. The growth in these revenue limits has lagged the rate of inflation and tightened district budgets.