Viroqua Area School District certifies 2024 tax documents and approves 2024–25 budget
October 31, 2024 | Viroqua Area School District, School Districts, Wisconsin
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The Viroqua Area School District Board on Oct. 29 certified the district’s 2024 tax documents and approved the proposed 2024–25 budget after a special meeting focused on levy adjustments and debt strategy.
Finance presenter Chris explained the package the board approved, saying the district would reduce the referendum debt service levy (fund 39) from about $1.563 million to $1.067 million while increasing the community service fund (fund 80) from $600,000 to $1.2 million to allow paying off the Early Learning Center (ELC) debt in full. "That would allow us to be able to pay off the debt on the ELC completely. All of it," Chris said during the presentation.
The change in levies produces a projected total levy increase of about 9.88 percent, Chris said, but a school levy tax credit the state applies (estimated at roughly $125,000) would lower the district’s effective increase to about 7.9 percent. Presenters recommended a mill rate of $7.10 for 2024–25, down from the $7.70 number approved at the annual meeting after accounting for a roughly 13.5 percent increase in equalized value.
Board members asked for clarifications on how voucher billing and state aid affected the levy. Chris told the board the general‑fund levy increase was driven largely by higher voucher costs and a reduction in state aid, and that the district does not keep the voucher payments as local revenue. The board then moved and approved a motion to certify the 2024 tax documents by voice vote; the chair announced the motion carried.
Chris then reviewed the detailed 2024–25 budget, reporting Fund 10 revenues budgeted at about $16.876 million and a projected ending Fund 10 deficit of about $355,000 (close to the previously approved $350,000). Line‑item changes were described as largely salary and benefit adjustments plus voucher and open‑enrollment differences. The budget discussion also reviewed capital, debt‑service and food‑service funds and the expected use of some interest earnings tied to referendum accounts.
During the meeting a motion to approve the 2024–25 budget was made, seconded and approved by voice vote; the chair announced the motion carried and the meeting adjourned.
The board did not vote to change mill‑rate policy beyond the presented levy and funding adjustments. Officials said they will continue to monitor enrollment, voucher costs and state aid projections as the district implements the budget.
Finance presenter Chris explained the package the board approved, saying the district would reduce the referendum debt service levy (fund 39) from about $1.563 million to $1.067 million while increasing the community service fund (fund 80) from $600,000 to $1.2 million to allow paying off the Early Learning Center (ELC) debt in full. "That would allow us to be able to pay off the debt on the ELC completely. All of it," Chris said during the presentation.
The change in levies produces a projected total levy increase of about 9.88 percent, Chris said, but a school levy tax credit the state applies (estimated at roughly $125,000) would lower the district’s effective increase to about 7.9 percent. Presenters recommended a mill rate of $7.10 for 2024–25, down from the $7.70 number approved at the annual meeting after accounting for a roughly 13.5 percent increase in equalized value.
Board members asked for clarifications on how voucher billing and state aid affected the levy. Chris told the board the general‑fund levy increase was driven largely by higher voucher costs and a reduction in state aid, and that the district does not keep the voucher payments as local revenue. The board then moved and approved a motion to certify the 2024 tax documents by voice vote; the chair announced the motion carried.
Chris then reviewed the detailed 2024–25 budget, reporting Fund 10 revenues budgeted at about $16.876 million and a projected ending Fund 10 deficit of about $355,000 (close to the previously approved $350,000). Line‑item changes were described as largely salary and benefit adjustments plus voucher and open‑enrollment differences. The budget discussion also reviewed capital, debt‑service and food‑service funds and the expected use of some interest earnings tied to referendum accounts.
During the meeting a motion to approve the 2024–25 budget was made, seconded and approved by voice vote; the chair announced the motion carried and the meeting adjourned.
The board did not vote to change mill‑rate policy beyond the presented levy and funding adjustments. Officials said they will continue to monitor enrollment, voucher costs and state aid projections as the district implements the budget.
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