Sept. 20, 2026
by TIM HUNDT
VIROQUA, Wis. — A public information meeting held by Viroqua Area Schools on the proposed operational referendum drew a light turnout Wednesday evening, with only a handful of residents attending the session in Room 229 of Viroqua High School.
District Administrator Dr. Jeremy Hill and Director of Business Services Chris Rozeske delivered a detailed presentation on why the district is asking voters to approve a nonrecurring operational referendum on the Nov. 3 general election ballot. The measure asks for authorization to exceed the state revenue limit by $1.8 million per year for four years, beginning in the 2027 to 2028 school year and running through 2030 to 2031.
School leaders explained that the $1.8 million request is an additional $500,000 over the district’s current $1.3 million operational referendum, which was approved by voters in April 2025 and is set to expire at the end of the school year. The new funds would be used to cover projected operating deficits, maintain core academic programs, retain staff, and pay for minor capital maintenance projects.
Dr. Hill emphasized that public schools across Wisconsin are struggling against structural financial headwinds that make local referendums necessary.
“The basic premise of all of this is that in Wisconsin, we have three things that are against us from a school funding piece,” said Dr. Hill. “Outdated and inequitable state funding formulas, a lack of state aid, and rising costs that are due to inflation.”
Dr. Hill noted that the state revenue caps imposed in 1993 stopped keeping pace with inflation in 2009. According to school records, if state funding had kept pace with inflation over the last 17 years, Viroqua Area Schools would have received roughly $3,500 more per student last year, providing an additional $3.5 million in annual spending authority.
Because of this systemic gap, operational referendums have become standard practice across the state. District records show that nearly 90 percent of Wisconsin school districts have attempted operational referendums, and more than 80 percent have held one in the past 15 years. Viroqua voters originally approved an operational referendum in 2004 and renewed it in 2010, 2015, 2020, and 2025.
“It is not a 1.8 on top of the 1.3 we already have,” said Dr. Hill. “It just replaces the 1.3 that we have and is $500,000 more than that.”
Tax Impact and Strategic Surplus Plan
Under the district plan, the local school tax rate is projected to stand at $7.33 per $1,000 of fair market value in the first year of the referendum before dropping to $7.00 per $1,000 of equalized value by 2030 to 2031.
Dr. Hill explained that the district expects to generate a small budget surplus during the first two years of the four year cycle. Rather than spending those funds immediately, the district intends to set money aside to cover projected deficits in years three and four, while also addressing urgent, targeted capital maintenance.
“We think that we could have a little bit of a surplus in those first couple years,” said Dr. Hill. “And if we do, what we would like to do is then go to our voters and say, what do you think that we should spend this money on?”
Dr. Hill added that saving money up front for projects like replacing the roof at the bus garage or upgrading school boilers is more fiscal responsible than issuing 20 year bonds through a capital referendum.
Rozeske presented detailed financial charts illustrating how state aid and local property taxes interact under the state funding formula. He explained that while the state allows a $325 per-pupil revenue limit increase, the state legislature provided no new general aid to cover that increase, effectively shifting the entire financial burden onto local property taxpayers. Furthermore, because local equalized property values in Viroqua have grown faster than the statewide average, state aid formulas designate the district as more property wealthy, which reduces state general aid and forces local property taxes upward.
Vouchers and General Fund Context
Rozeske also addressed the growing financial role of private school vouchers on local tax bills. Vouchers allow eligible students to attend private or virtual schools using public funding.
“Our voucher number this last year was just short of $1.1 million, and it is going to be over $1.2 million this year,” said Rozeske. “That is a bill that comes to us that we have to pay the state.”
Rozeske clarified that under state law, public school districts are allowed to claim a revenue limit exemption that passes the exact voucher dollar amount directly onto local property tax bills. Because it functions as a dollar for dollar pass-through, voucher payments do not directly reduce the general fund spending authority available for Viroqua public school classrooms, though they do increase the total property tax levy listed under the school district name.
Dr. Hill added that recent state legislative changes removed income eligibility caps for vouchers after the first year of enrollment, making future voucher costs unpredictable for local communities. He noted that public school officials do not receive detailed records showing which specific private or virtual schools receive local voucher dollars.
Historical Context and Prior Reductions
To provide context for the upcoming vote, school leaders pointed to previous steps taken by the district to control spending. Entering the 2026 to 2027 school year, the administration trimmed $1.2 million from its operating budget by eliminating several teaching, support, and administrative positions following staff retirements and resignations.
The budget adjustments were designed to align staffing levels with a long-term trend of declining enrollment. District demographic data shows that incoming 4K classes have stabilized at around 45 students, compared to graduating high school classes that historically reached nearly 100 students. Officials project overall district enrollment could decline from 1,100 students down to 750 by 2033.
The proposed operational referendum is separate from the $20.5 million capital referendum approved by voters in November 2022. Those capital funds were legally restricted to major construction projects, including new secure building entrances and a 7,500 square foot expansion of the high school technical education department. Debt payments for that capital construction account for $1.26 of the local school mill rate.
District leaders also noted that special education funding remains a major contributor to local budget pressures. Wisconsin currently reimburses school districts for roughly 35 percent of special education costs, falling far short of the theoretical 90 percent target for high-cost services. To cover legally mandated special education services, Viroqua Area Schools was forced to transfer $1.6 million out of its general education fund last year. Every 1 percent increase in state special education reimbursement would restore $25,000 to the district general fund.
Voters will cast their ballots on the $1.8 million operational referendum during the general election on Tuesday, Nov. 3. Polling places across Vernon and Crawford counties will be open from 7 a.m. to 8 p.m.
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