Tomorrow River School District has relied on operational referendum funding for more than 20 years to help support the ongoing costs of educating our students. This is not a new approach for our district—it has been an important part of our financial planning for decades.

We are in the final year of our last three-year operational referendum approved by the community.  These funds have helped pay salaries, cover instructional costs for materials and technology, and address ongoing building maintenance – essential needs for keeping our schools running efficiently and effectively.

This need continues because the cost of providing a quality education has increased over time, while Wisconsin's school funding system and revenue limits have not kept pace with those costs.

This referendum is necessary now because the financial challenges our district has faced for more than 20 years continue today, and maintaining stable funding is essential to preserving the programs, services, and learning opportunities our students and families value.

BE IT RESOLVED by the School Board of the School District of the Tomorrow River, Portage County, Wisconsin that the revenues included in the School District budget be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,100,000 per year for three years, beginning with the 2027-2028 school year and ending with the 2029-2030 school year, for non-recurring purposes.

The proposed referendum funds will help our district keep pace with the rising costs of a quality education for our students by maintaining safe, effective learning environments. 

The funds would support important ongoing needs, including:

• Curriculum and instructional materials — ensuring teachers and students have access to current, high-quality resources that support learning.

• Technology infrastructure — addressing aging technology systems and infrastructure that are essential for teaching, learning, communication, and daily school operations.

• School safety and security — continuing to invest in measures, equipment, and practices that help keep students and staff safe.

• Long-range building maintenance — allowing the district to stay on schedule with planned maintenance and repairs, helping protect our school buildings and reduce the likelihood of more costly emergency repairs in the future.

• Inflationary operating costs — helping cover the increased costs of the goods, services, staffing, utilities, and other resources needed to operate our schools each day.

The referendum funds would help us maintain the quality, safety, and reliability of our schools while responsibly planning for the future.

Choosing a fall referendum allows us to plan ahead, use the most current information available, and make thoughtful decisions about the district's financial future rather than waiting until spring and having less time to prepare.

Regardless of the outcome, the district will need to make thoughtful decisions about its long-term financial plan. Even if the referendum is approved at the proposed $1.1 million, we anticipate that difficult budget decisions and reductions will be necessary in future years as costs continue to rise.

Holding the referendum in the fall gives us additional time to understand the outcome and plan accordingly. This planning will include reviewing multiple sources of financial and enrollment data, forecasting future revenues and expenses, and carefully evaluating the programs and services we provide.

If approved, the proposed operational referendum renewal is estimated to have a modest tax impact, with the district’s mill rate projected to remain near current levels—$7.93 in year one, $7.82 in year two, and $7.78 in year three, compared to the current rate of $7.85. For a home valued at $300,000, the increase would be about $12 per month in the first year.

Due to revenue limits set back in 1993-1994, Tomorrow River Schools is locked in as a low revenue district and have had to use referendums to support operating costs.  

As a low-revenue district, our district operates within revenue limits that have not kept pace with the rising costs of providing a quality education. At the same time, state funding has not kept up with inflation and the increasing costs of staffing, transportation, utilities, technology, supplies, and other essential services.

An operational referendum gives our community the opportunity to provide additional funding for the ongoing costs of operating our schools. This funding helps us maintain the programs, services, and staffing our students need while continuing to be responsible stewards of taxpayer dollars.

A revenue limit is a cap set by Wisconsin law on the amount of money a school district can receive from local property taxes and state general aid for its day-to-day operations.

The revenue limit is intended to provide a consistent framework for school funding across Wisconsin. However, because the limit is established by state law, districts cannot simply increase local funding when the costs of operating schools increase.

For districts like Tomorrow River, this becomes a challenge when the cost of staffing, transportation, utilities, curriculum, technology, and other essential services increases faster than the district's allowable revenue. An operational referendum allows voters to consider giving the district authority to exceed this revenue limit and access additional funding for its ongoing operating expenses.

Voting options are as follows:

• Thursday, October 20, 2026 early in-person voting begins – check with your local town or village hall for early voting hours

• Thursday, September 17, 2026  absentee ballots will be mailed

• Tuesday, November 3, 2026 is election day – polls are open 7am to 8pm

Polling locations can be found here.

Our goal is to be responsible stewards of taxpayer dollars. If actual revenues or expenses result in funds being available beyond what is needed for planned operations, the district will carefully evaluate the best use of those funds.

Options could include:

• Paying down existing debt, which can reduce future interest costs.

• Investing in planned building maintenance or improvement projects, which may help prevent more expensive repairs in the future.

• Reducing the amount levied, if appropriate, so the district does not collect more than is needed.

Any decisions would be made thoughtfully, with the long-term financial health of the district and the best interests of students, families, staff, and taxpayers in mind. 

In short, if circumstances result in funds being available, we will look for responsible ways to use or preserve those dollars rather than spending them simply because they are available.

The primary difference is what the funds can be used for. An operational referendum helps fund day-to-day costs of educating students, while a capital referendum funds major, long-term building and facility projects.

• Operational Referendum: Provides funding for the ongoing, day-to-day costs of operating the school district which can include staffing, curriculum and instructional materials, technology, transportation, utilities, and other expenses needed to provide educational programs and services.

• Capital Referendum: Provides funding for major, long-term investments such as constructing a new school, renovating or expanding an existing building, or making significant capital improvements. Capital referendum funds are generally tied to specific projects identified in the referendum.

An operational referendum helps fund the ongoing costs of educating students, while a capital referendum funds major, long-term building and facility projects.

The proposed Tomorrow River referendum is an operational referendum, meaning the funds would support the ongoing needs of operating our schools rather than fund the construction of a new school or major building project.

We believe Wisconsin schools need strong state support, and we continue to advocate for a funding system that adequately supports public education. However, under Wisconsin's current school funding system, the state does not provide enough funding to cover the full cost of operating our schools.

Wisconsin law also limits how much school districts can raise through local property taxes for day-to-day operations. When the cost of providing education increases faster than the revenue allowed under those limits, districts must make difficult choices.

An operational referendum gives local voters the opportunity to decide whether the district should be allowed to raise additional local revenue to support its schools.

This is not about choosing local funding over state funding. It is about using the funding options available to our community while continuing to advocate for a stronger and more sustainable state funding system.

In short: We need both strong state support and local support to provide the programs, services, and opportunities our students need.

We welcome increased state investment in Wisconsin public schools. If the state were to provide additional funding for Tomorrow River School District, we would carefully evaluate how that funding affects our overall financial picture and the need for local referendum dollars.

State funding decisions can change from year to year, and the amount and timing of any additional funding may not be known when voters consider this referendum. If additional state funding becomes available, the district will take that into account when developing future budgets and determining how much local revenue is needed.

Our commitment is to be good stewards of taxpayer dollars. If our financial circumstances change, we will adjust our plans accordingly rather than assuming the district will continue to need the same level of funding regardless of changes in state support.

Yes. Unless significant funding changes are made at the state level, we will need community approval to renew our long standing use of operational referendums.

If the referendum does not pass, the district will continue to work within the funding available under Wisconsin’s current school funding system, and return to voters with another operational referendum in the Spring of 2027.

The district would continue reviewing its financial outlook, enrollment, expenses, and other available data to determine the level of funding needed to support our schools.

If the referendum is not approved, the district’s financial challenges remain and plans for how to address the gap between available revenue and the cost of providing the programs and services our students currently receive would need to be adjusted.