A reformed system must also be logical and singularly focused on funding K-12 education. The current system contains numerous illogical attributes. First, the use of 1994 as the base year for revenue limit increases assumes that district-level funding decisions made over 25 years ago should be a primary determinant of per-pupil funding levels today. Though scheduled increases to the minimal revenue limit per-pupil will no doubt make many district administrators happy, it is a Band-Aid that does not address the real problem. Further, the state funding formula has two conflicting purposes, funding education and providing tax relief. This value conflict obfuscates the true level of funding schools receive, poisons the public debate over proper school funding levels, and gives the public the perception that increases in school aids means increases in resources for students. Tax relief is an important issue, but it must be separated from education funding in any logical effective system.
Finally, an effective system must be understandable. The average Wisconsin citizen, and more than a few lawmakers and civic leaders, cannot decipher how our current funding system works. This is unacceptable. The state spends more on education than any other core service, and it is impossible for there to be true accountability, performance measurement, or even well-informed political debate regarding K-12 education funding when the formula driving resource allocation is not broadly understood.
Madison has long spent far more than most taxpayer supported k-12 systems, now at least 22 to 29k per student, depending on the district numbers used.