WI AB648

Creates supplemental state aid for school districts formed by consolidations taking effect on or after July 1, 2026, where the new district's maximum levy rate exceeds the lowest levy rate of the merging districts

First-year aid equals the consolidated district's equalized value multiplied by the difference between its maximum allowable levy rate and the lowest underlying district's levy rate

Aid phases out over five years: 100% in year one, then 80%, 60%, 40%, and 20% in subsequent years, ending in the sixth year after consolidation

Aid counts as general state aid under revenue limits, reducing the amount of property taxes the consolidated district may levy

No funding is appropriated for the program; if appropriations are insufficient, payments will be prorated among eligible districts