While WI State law has capped revenue the Shorewood school district is allowed to raise (which can only be exceeded with the passage of a referendum), the State has also failed to fully reimburse school costs mandated by federal and state law. The largest cost being special education for students with disabilities. While the law requires Shorewood schools to provide these services, the State does not provide a reliable source of funding for it, covering less than 30%, and the Shorewood school district has no choice but to divert general funds to cover the shortfall (Just over $3M per year, or ~11% of its current education expenses). If the Wisconsin legislature followed the example Wyoming state legislature and started reimbursing 100% of special education costs, just over $1,700 per Shorewood student would be made available each year for general education.
