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Fort Atkinson board certifies $21.84 million tax levy after updated aid, voucher and enrollment figures
Summary
The board approved budget adjustments and certified a $21,837,205 tax levy. District officials said updated October aid certification, enrollment counts and rising voucher costs drove changes since the annual meeting; the levy rate fell but the levy amount edged up.
The Fort Atkinson School District Board of Education certified its 2025 tax levy and approved budget adjustments at its regular meeting on Oct. 21, adopting a $21,837,205 levy and several budget updates after district staff presented updated enrollment, aid and voucher figures.
Nathan Knitt, director of business services, told the board that the state’s Oct. 15 aid certification and updated voucher costs altered figures used in the annual meeting projections. Knitt reported the district’s voucher cost for the 2025–26 school year at roughly $2.26 million and said the district’s equalization aid arrived below the July 1 estimate by about $62,000. Knitt said those changes, along with other adjustments, increased the tax levy amount by $224,077 compared with what was presented at the annual meeting, though the district’s tax levy rate fell because property values rose.
Knitt explained the finance basics behind the change: the district’s revenue limit is calculated per student (about $12,600 per student in Fort Atkinson), split between equalization aid and property taxes. The district uses a three‑year average of full‑time‑equivalency (FTE) to set the revenue limit; Knitt cited an FTE of 2,199.1 and said the district’s physical headcount on third‑Friday was 2,246 students. The preliminary budget used a projected headcount of 2,207 for planning purposes.
Because property valuations rose — the Department of Revenue’s preliminary numbers showed an average equalized property value increase of about 10.5% in the district — the tax levy rate (the dollars per $1,000 of equalized value) fell from $9.02 to $8.32 per $1,000. Knitt noted that while the levy rate fell, the levy amount increased slightly (the numerator of the calculation increased while the denominator increased more). He also stressed the local variability: municipalities that feed the district will see different percentage changes depending on local property valuations.
Knitt and board members also discussed voucher mechanics. Knitt said the district functions as the collector for vouchers because voucher charges appear on the school tax roll; the district subsequently forwards those funds to voucher programs. The board expressed frustration that district staff are not provided a student‑level list of households receiving vouchers and that statewide changes in eligibility and voucher amounts can shift levy impacts for local taxpayers. Board members asked whether decoupling voucher collections from the district (collecting at the state level) had been considered; Knitt noted state lawmakers have debated “decoupling” but that related bills had not become law.
After discussion the board approved the recommended budget adjustments and then passed a resolution certifying the final tax levy for 2025 at $21,837,205. Knitt said the updated operating statement now shows a modest positive variance compared with the annual meeting projection (the preliminary budget projected a deficit of about $45,000; updated information shows a projection of a roughly $100,000 positive balance that would be added to fund balance). Knitt said the district expects to communicate finalized tax levies to the nine municipalities that feed the district by Nov. 10.
Votes at a glance: • Approve consent agenda — Motion: “Approve the consent agenda as in the meeting minutes.” Mover: Miss Sully. Second: Miss Reynolds. Vote: Missus Reynolds: yes; Mister Lou: yes; Mister Lewis: yes; Missus Sully: yes; Mister Nickram: yes. Outcome: approved. • Approve non‑instruction budget adjustments (Item 6c) — Motion: “Move to approve the non instruction item 6c as written.” Mover: Miss Sully. Second: Mister Lewis. Vote: Missus Reynolds: yes; Mister Lou: yes; Mister Lewis: yes; Missus Sully: yes; Mister Nickram: yes. Outcome: approved. • Certify 2025 tax levy — Motion: “Be it resolved that the tax to fund the 2025–26 school district budget be set at $21,837,205.” Mover: Mister Loupe. Second: Miss Sully. Vote: Missus Reynolds: yes; Mister Lou: yes; Mister Lewis: yes; Missus Sully: yes; Mister Nickram: yes. Outcome: approved.
Next steps: the business office will finalize communications with municipal clerks by Nov. 10 and continue monitoring aid, voucher and enrollment figures as the district finalizes year‑end balances.
