10/14/2026
"In 2023, Lake Mills transferred $1.75 million from its general fund to support students receiving special education services. That amount increased to $1.95 million in 2024, $2.3 million in 2025, and is projected to reach $2.5 million in 2026.
When state funding falls short, local districts must make difficult financial decisions to meet legal requirements and support all students."
Did you know that Wisconsin reimburses public schools for only a portion of what they actually spend on special education? While school districts are legally required to provide these vital services, the state has historically covered about 30% of the cost, leaving school districts (local property taxpayers) to cover the rest.
Special education provides extra support and services for students with disabilities that affect how they learn. Students ages 3 through 21 may qualify if a disability affects their learning and they need specialized instruction.
STATEWIDE:
In the 2025โ27 state biennial budget, lawmakers approved an increase in special education reimbursement, stating the state would cover 42% in the first year and 45% in the second year. However, the actual statewide reimbursement fell short of that promise, coming in at about 38% in the first year and 40% in the second.
Because of this gap, school districts across Wisconsin must redirect significant funds from their general education budgets to meet legal requirements for special education servicesโtotaling more than $1 billion statewide each year.
LAKE MILLS AREA SCHOOL DISTRICT:
In 2023, Lake Mills transferred $1.75 million from its general fund to support students receiving special education services. That amount increased to $1.95 million in 2024, $2.3 million in 2025, and reached $2.5 million in 2026.
When state funding falls short, local districts must make difficult financial decisions to meet legal requirements and support all students.
If you have questions, Ms. Tasha Naylor, our Director of Business Services, is happy to connect.