Middleton‑Cross Plains previews 2025–26 budget, adopts preliminary levies and policies; says property taxes likely to rise

The Middleton‑Cross Plains Area School District reviewed its preliminary 2025–26 budget at its annual budget hearing Sept. 15 and adopted a set of annual‑meeting resolutions, while officials warned that state funding decisions make a local property tax increase likely.

District staff presented preliminary figures showing an estimated revenue‑limit increase of $325 per pupil under the state biennium budget and a projected operational revenue limit of $112,094,498 for 2025–26. The district’s total budget across funds was described as “over $161,000,000,” with salary and benefit expenses accounting for nearly 84% of operational expenditures and property tax making up more than 68% of the district’s projected operational revenue.

Why it matters: The district said the state biennium budget provided a per‑pupil revenue‑limit increase but no increase in equalization aid, a combination the district said will likely raise local property taxes. The board adopted a tax levy and multiple annual‑meeting resolutions that set policy and parameters for the coming year.

District officials cautioned that three key data points remain unresolved before a final budget can be adopted: certified third‑Friday enrollment (late September), certified district equalized property values (around Oct. 1), and Department of Public Instruction (DPI) general aid certification (mid‑October). The board will adopt the final budget and certify a tax levy at its Oct. 27, 2025 meeting.

At the hearing staff gave a breakdown of revenue sources: property taxes at over 68% and state plus federal aid at a combined figure described in the presentation as “over 28%,” with the district estimating an increase from roughly 30% to 39% in state aid reimbursement for certain categorical programs, though the presenter said the biennium budget indicates the district should receive 42% for 2025–26. The presentation noted that the district’s practice of avoiding short‑term cash‑flow borrowing has saved interest costs and helped maintain an A1 rating from Moody’s Investors Service.

The presentation included a district estimate of an overall 2025–26 mill rate of 8.73 per $1,000 of equalized value, and sample tax impacts the district provided using that mill rate and an assumed 8% increase in equalized property value. The figures presented (as read at the meeting) included an estimated annual tax increase of about $333 for properties valued roughly $300,000–$324,000, about $443 for properties in the $400,000–$432,000 range, and about $554 for properties at $500,000; the presenter emphasized that exact impacts will vary by municipality and individual valuation changes.

During the annual meeting the electorate approved the following resolutions by voice vote (motions moved and seconded; transcript records “Aye” votes and the chair declaring the motions passed): - A tax levy resolution described in the meeting as “a $103,337,971” levy for the 2025–26 fiscal year to pay employee salaries, operations, debt service and capital outlay (motion moved and seconded; voice vote recorded as Aye, motion passes). The transcript does not record a roll‑call vote. - A capital fund levy of $1,000,000 for deposit to the district’s segregated capital fund (motion moved and seconded; voice vote recorded as Aye, motion passes). - A transportation resolution adopting current district practice to provide transportation for students who live 1.1 miles or more from their attendance‑area school. The motion cited Wisconsin statute as read aloud in the meeting (transcribed as “Wisconsin statute 1 2 1 dot 5 4 2 a” and “Wisconsin statute 1 2 1 dot 5 4 9 2 e”). The motion passed by voice vote. - Adoption of board member salaries for 2025–26: president’s salary adjusted from $12,000 to $12,354 (a 2.95% increase), and other board members adjusted from $6,000 to $6,177, consistent with the district’s cost‑of‑living adjustment practice. - A resolution authorizing reimbursement of actual and necessary board travel and conference expenses under administratively established procedures. - Authorization for the board to set the date, time and place of the 2026 budget hearing and annual meeting.

Discussion vs. decision: Much of the hearing was informational presentation by district staff on revenue sources, the effect of the state biennium budget and the district’s reliance on property taxes. Formal decisions recorded at the annual meeting were the set of resolutions listed above; the transcript shows those were approved by voice vote with no recorded roll call. The district repeatedly noted that final figures will depend on DPI certification, final enrollment counts and certified property valuations.

Clarifying details from the hearing included the district’s statement that the year‑3 payment of a 4‑year nonrecurring operating referendum (approved November 2022) is included in the projected revenue limit, and that exemptions for transfer of service, declining enrollment and private voucher programs were folded into the state revenue limit calculation. The presentation also listed three data items still missing before final adoption: third‑Friday enrollment, certified equalized property values, and DPI general aid certification (expected Oct. 15).

What’s next: The board will consider the final budget and certify the tax levy at its Oct. 27, 2025 meeting after the missing state and local data are certified.