Budget Committee
Wisconsin · De Soto · Vernon County · CESA 04

De Soto Area School District

District briefing, fall 2026: enrollment, achievement, finances and property taxes.

On the ballot · November 3, 2026

De Soto Area School District: one referendum question

Shall the De Soto Area School District, Vernon and Crawford Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $500,000 for the 2026-2027 school year, by $1,400,000 for the 2027-2028 school year and by $1,700,000 for the 2028-2029 school year, for non-recurring purposes consisting of maintaining facilities, instructional programs, student services and updating security and network technology systems?

Source: newspaper legal notice

Enrollment
443
2025-26
Revenue-limit members
483
2025-26 funding count
Enrollment, 5 yr
−9.6%
headcount change · regional −4.3%
Cost / member
$14,335
day-to-day, 2024-25
Mill rate
5.66
statewide K-12 6.90
Home value
−4%
2025 tax roll vs. 5 nearby districts
Teachers staying
85%
2025-26

A z-score places the district's Forward result against every Wisconsin district that year: 0 is the average district, +1 one standard deviation above. Because each year stands on its own, z-scores compare across the 2023-24 rescaling, when percentages cannot. In 2024-25, De Soto scored −0.23 in ELA and −0.13 in math (39th and 42nd percentile statewide); over the last three tested years it averaged −0.52 and −0.46.

De SotoPeers (median)Average Wisconsin district (0)

ELA

+0.86+0.42−0.01−0.44−0.872015-162019-202024-25

Math

+0.26−0.12−0.50−0.88−1.262015-162019-202024-25

Expected z-score given demographics

MeasureDe SotoExpected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25−0.23−0.08about as expected−0.28about as expected
Forward math, z-score2024-25−0.13−0.06about as expected−0.41about as expected

The Expected section’s two benchmarks on the z scale: the model fitted to every other Wisconsin district, and the peers’ own z-scores moved to the district’s demographics, size and property wealth, then their median. Filled dot: gap from the Wisconsin expectation; ring: gap from the peer expectation.

Compare groups on the z scale

Each student group's result against the same group in every other Wisconsin district (0 = the average district's result for that group), with the Wisconsin model's expectation for the district's students in that group.

Proficiency rates (the share meeting or exceeding) follow in the Achievement section. Z-scores standardize each year's result against every comparable district that year (0 = the average district; +1 = one standard deviation above), so years on either side of a test or cut-score change can be compared. Testing was canceled in spring 2020.

Enrollment

443 students in 2025-26, −9.6% over five years while the regional peer median moved −4.3%.

Spending

$14,335 day-to-day cost per member in 2024-25, below the peer median of $14,945 and below the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $17,274.

Taxes

The school tax rate is 5.66 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $4.2M, 11% of it referendum-approved debt.

Revenue limit

$12,831 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 6 operating questions, passing 2, most recently Apr 2025 (non-recurring, failed).

De Soto enrolled 443 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 16%; the median regional peer shrank 12% and the median Wisconsin district shrank 9%. The chart indexes each series to its 2014-15 level. Private schools inside the district's boundaries enroll 10.2% of school-age children (2024-25), against 9.7% in the median district.

De SotoRegional peers (median)Wisconsin (median district)
105999387812014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe De Soto's size. In 2024-25, 512 children lived in the district by DPI's September membership count (full-time equivalent, so four-year-old kindergarten counts part-time; the revenue limit averages it over three years), and 440 students attended its schools. Open enrollment connects them: 75 residents attended other districts and 33 students from other districts came in. Since 2014-15, the resident count has fallen 12% while attendance has fallen 17%, as net transfers out went from 51 to 42.

YearResidentsOpen enr. outOpen enr. inAttending
2020-215286242490
2021-225276945476
2022-235347232468
2023-245227531455
2024-255127533440
2025-26———443

Residents: children living in the district, by DPI September membership (full-time equivalent), the count the revenue limit is built from. Open enr. out / in: students open-enrolled to other districts and from them. Attending: DPI certified enrollment (September headcount). Open enrollment: DPI open enrollment annual reports, transfers rather than applications. Residents minus transfers out plus transfers in comes close to attendance; the remaining gap is mostly four-year-old kindergarten, which membership counts part-time. A dash means DPI has not yet published that count.

The entering class

De Soto enrolled 25 kindergartners on average over the last three years, −29% against the three years ending 2016-17, where the median regional peer moved −12% and the median Wisconsin district −12%. Over the same span its K–12 count moved −15% and the median regional peer −11%.

Where a falling enrollment line comes from matters more than its slope. Following each class from one grade to the next, De Soto loses students as its cohorts move up — 0.995 per student at 6 of 12 grade steps, against 1.008 for its regional peers. Cohorts shrink as they move up, so this district is losing students it already has, not only enrolling fewer.

YearKindergarten
2020-2138
2021-2229
2022-2332
2023-2429
2024-2523
2025-2623

DPI certified enrollment by grade level, the third-Friday-of-September count. Kindergarten is five-year-old kindergarten; four-year-old kindergarten is a separate program and is excluded. Three-year averages at each end, because a single district's kindergarten is a few hundred children and one year swings several percent on noise. Progression is students in grade g+1 the next year per student in grade g, averaged over 2014-2025; above 1.00 the cohort gained students. Regional figures cover the 5 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities15.3%18.8%16.0%
English learners—0.6%2.4%
Economically disadvantaged34.8%49.8%35.6%
White93.5%93.9%85.3%
Two or More4.1%3.3%3.9%
Hispanic1.8%1.6%6.8%
Amer Indian0.5%0.2%0.4%
Asian0.2%—0.9%
Black—1.0%1.0%

Community (ACS 2024)

MeasureDe SotoMedian WI district
Median household income$72,800$77,317
Poverty rate9.6%8.3%
Adults with a bachelor's degree or more19.9%25.4%
Households with children19.1%25.9%
Residents 65 and older26.6%20.5%
Median home value (2025 tax roll)$211,900$263,500

Home values against nearby districts

On the 2025 tax roll the median home in De Soto was worth $211,900, 4% below the median of the 5 nearest districts, all within 26 miles ($221,350). That ranks 4th of 6 in the area and at the 31st percentile of Wisconsin districts (state median $263,500).

2025 tax rollDe SotoNearby medianDifferenceWisconsin median
Median home value$211,900$221,350−4%$263,500
Middle half of homes$129,300–$301,700

Wisconsin Statewide Parcel Map (State Cartographer's Office), 2025 tax roll: the median estimated fair market value (assessed value over the municipality's assessment ratio) of parcels classed residential only with a building on them, so vacant lots, apartment buildings of four or more units and homes on parcels that also carry farm, forest or undeveloped land are left out. Unlike the Census figure, the roll includes seasonal homes. Nearby districts are the 5 whose NCES office address is closest to De Soto's: La Crosse (26 mi, $244,800); Westby Area (23 mi, $243,600); Viroqua Area (17 mi, $221,350); Seneca Area (16 mi, $166,400); North Crawford (20 mi, $137,750).

Enrollment and the funding count

Wisconsin's revenue limit, which caps what a district may raise from general state aid and the property tax combined, is set per member using a three-year rolling average of membership: each September's full-time-equivalent count plus 40% of summer-school FTE. De Soto's revenue-limit membership for 2025-26 is 483.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-215285311.01
2021-225275220.99
2022-235345080.95
2023-245225010.96
2024-255124930.96
2025-26—483—

DPI revenue limit worksheets (three-year average membership) and DPI September membership. Years without a membership count show a dash.

In spring 2025, 51% of De Soto students met or exceeded Forward standards in ELA and 54% in math, against 54% and 57% in the median Wisconsin district.

Z-scores, their trend and the expected values open this report (Achievement on the z scale); this section reports proficiency rates and the other outcomes.

Attendance, ACT and discipline

MeasureDe SotoPeersWisconsin medianYear
Attendance rate94.2%94.2%94.3%2024-25
Chronic absenteeism9.9%11.5%10.9%2024-25
ACT composite (grade 11)18.418.919.22024-25
Suspensions and expulsions per 1,0004.535.233.02024-25

DPI WISEdash files. Chronic absenteeism = share of students missing 10% or more of enrolled days.

De Soto's day-to-day cost per member was $14,335 in 2024-25, against $14,945 for the median peer and $14,960 for the median Wisconsin district. This is DPI's current educational cost: instruction and instructional support, without construction, debt service, transportation or food service, which rise and fall with building projects rather than with what a year of school costs. Counting all of those, DPI's total district cost per member was $17,274, against $18,632 for the median peer and $18,324 statewide. Local property tax paid for 38% of revenue, against 38% statewide.

De SotoPeers (median)Wisconsin (median district)
$16,116$14,155$12,193$10,231$8,2692006-072010-112014-152018-192024-25

The revenue limit allows $12,831 per member for 2025-26, below the statewide K-12 median of $13,575 and below the peer median of $14,047. The limit counts general state aid and the property tax together, so state aid changes move the levy rather than total revenue. Voters have decided 6 operating questions, passing 2, most recently Apr 2025 (non-recurring, failed).

De SotoPeers (median)Wisconsin (median district)
$14,720$12,981$11,241$9,502$7,7632005-062009-102013-142017-182021-222025-26

Total district cost per member and revenue shares: DPI comparative cost data. Revenue limit: DPI revenue limit worksheets; statewide comparison is K-12 districts only.

The district's 2025-26 levy is $4.2M, at a rate of 5.66 mills per $1,000 of equalized value (statewide K-12 median 6.90). 11% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$3.6M$2.9M$0.6M8.55
2021-22$3.7M$3.1M$0.5M8.13
2022-23$3.7M$3.2M$0.5M7.27
2023-24$3.5M$3.0M$0.5M5.88
2024-25$3.6M$3.1M$0.5M5.43
2025-26$4.2M$3.7M$0.5M5.66
De SotoRegional peers (median)Wisconsin (median district)
13.0310.938.826.724.622006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $1,653 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $211,900; the school portion of its bill is about $1,200.

Property tax on the median home, by taxing authority, payable 2026

A home at De Soto's median value, about $212,000 at the current assessment, owes roughly $2,440 in property tax for taxes payable 2026. The school district's part is $1,200 (45% before credits); the rest goes to the county, the city, village or town, the technical college district and special districts such as sanitary and lake districts, less the state's school levy tax credit. That bill is $300 more than the bill on the median regional peer's median home.

Taxing authorityDe SotoRegional peers (median)
School district$1,200 45%$1,010 41%
Technical college$190 7%$130 5%
County$850 32%$770 32%
City, village or town$440 16%$440 18%
Special districts$0 0%$70 3%
State school levy tax credit−$230−$180
Total$2,440$2,150
Median home value$212,000$166,000

Each column is the tax on that district's own median home. Peer columns show the median across the group's districts, figure by figure, so their rows need not add to the total. The percentage is each authority's share of the bill before credits.

The same $212,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at De Soto's rates the home owes $2,440; at the median regional peer's rates it would owe $2,940.

Taxing authorityDe SotoRegional peers (median)
School district$1,200 45%$1,470 45%
Technical college$190 7%$170 5%
County$850 32%$870 27%
City, village or town$440 16%$660 20%
Special districts$0 0%$110 3%
State school levy tax credit−$230−$260
Total$2,440$2,940
Tax as a share of home value1.15%1.39%

Wisconsin Department of Revenue, Town, Village and City Taxes, 2025 levies (taxes payable 2026): each taxing body's levy over the full value it is spread on. The school rate is the district's own levy over its equalized value; county, municipal, technical college and special-district rates are averages over the towns, villages and cities the district covers, weighted by its value in each, so a home in any one of them pays somewhat more or less. The school levy tax credit is the state-paid credit DOR spreads by municipality; the lottery and gaming credit and first dollar credit, applied per parcel, are not included. Median home value: the median of the 1,637 residential parcels with a home on them on the 2025 tax roll (January 1, 2025), at the estimated fair market value the roll reports (assessed value over the municipality's assessment ratio); parcels that also carry farm, forest or undeveloped land are left out. Wisconsin Statewide Parcel Map, State Cartographer's Office. The parcel-based median bill above runs lower because it covers every residential parcel, including vacant lots, and is net of the per-parcel credits.

Levy by fund and equalized value: DPI and Department of Revenue. Typical bill: parcel-level residential bills inside the district boundary; school portion applies the school tax rate to the tax-roll median home value and is an estimate.

Voters have decided 10 referendum questions since 2000 and approved 4.

ElectionTypePurposeAmountYesResult
Apr 2025Operating3-year non-recurring referendum for maintaining education and operational services.$4.2M47.7%Failed
Nov 2024Operating3-year non-recurring referendum for maintaining education and operational services.$5.5M46.0%Failed
Apr 2024OperatingNon-recurring $1,200,000 per year for 2024-25 through 2027-2028 for maintaining educati...$4.8M32.4%Failed
Apr 2013CapitalBuilding renovations and addition$5.0M59.1%Passed
Apr 2010Capitalcost of additions, renovations, and improvements to District schools, including a well ...$2.6M54.6%Passed
Nov 2009Capitalpaying the cost of adding to, renovating, and improving DeSoto High School and Middle S...$8.0M30.5%Failed
Apr 2003Operatingpurchase property located at 721 Main Street (Methodist Church parsonage)$0.1M52.1%Passed
Apr 2002Capital102.3 Acres of land, construct new K-12 facility, athletic fields, utilities and landsc...$17.2M11.9%Failed
Sep 2000Operatingremove fund balance deficit in general fund$0.3M55.0%Passed
Apr 2000Operatingoperating costs$0.3M43.9%Failed

DPI referenda file, 1993 onward.

3 of the 12 peers have a question before voters on November 3, 2026: Iola-Scandinavia (non-recurring $5.7M); Palmyra-Eagle Area (non-recurring $3.2M); Viroqua Area (non-recurring $7.2M). De Soto also has a question on that ballot. At the most recent election, April 2026, 1 question among De Soto and its peers went to voters and 0 passed.

Since 2016 the peers have passed 25 of 38 (66%) of their questions: 12 of 20 (60%) of revenue-limit (operating) questions and 13 of 18 (72%) of debt questions. De Soto's record over the same years is 0 of 3 (0%). In 2026-27, 10 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
De SotoNov 3, 2026Non-recurring$3.6M2026-27 to 2028-29
Iola-ScandinaviaNov 3, 2026Non-recurring$5.7M2026-27 to 2029-30
Palmyra-Eagle AreaNov 3, 2026Non-recurring$3.2M$797K2027-28 to 2030-31
Viroqua AreaNov 3, 2026Non-recurring$7.2M$1.8M2027-28 to 2030-31

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
BonduelNov 2024Non-recurring$300K2025-26 to 2030-3154.0%
BonduelNov 2024Non-recurring$450K2025-26 to 2030-3154.1%
Clear LakeApr 2022Recurring$800Kfrom 2022-2354.5%
CrivitzApr 1999Recurring$208Kongoing54.8%
Iola-ScandinaviaNov 1999Recurring$200Kongoing52.4%
Kickapoo AreaApr 2024Recurring$400Kfrom 2024-2551.7%
MarionApr 2023Recurring$300Kongoing57.3%
ReedsvilleApr 2009Recurring$350Kfrom 2009-1060.9%
River RidgeFeb 2014Recurring$350Kongoing54.3%
SpencerApr 2022Recurring$925Kfrom 2022-2351.9%
SpencerApr 1999Recurring$250Kongoing64.2%
Viroqua AreaApr 2025Non-recurring$1.3M2025-26 to 2026-2758.1%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
De Soto300 of 30 of 0Apr 2025, failed 48%
Bonduel643 of 51 of 1Nov 2024, passed 54%
Clear Lake111 of 10 of 0Apr 2022, passed 54%
Crivitz110 of 01 of 1Nov 2024, passed 59%
Iola-Scandinavia542 of 32 of 2Apr 2026, failed 45%
Kickapoo Area221 of 11 of 1Apr 2024, passed 52%
Marion431 of 12 of 3Nov 2024, passed 60%
Palmyra-Eagle Area100 of 10 of 0Apr 2019, failed 39%
Random Lake110 of 01 of 1Nov 2022, passed 55%
Reedsville100 of 00 of 1Apr 2021, failed 35%
River Ridge620 of 22 of 4Nov 2024, failed 46%
Spencer432 of 31 of 1Apr 2022, passed 52%
Viroqua Area642 of 32 of 3Apr 2025, passed 58%

Every question decided since 2016

DistrictDateTypeAmountSchool yearsYesResult
Iola-ScandinaviaApr 2026Non-recurring$7.6M2026-27 to 2029-3044.8%Failed
De SotoApr 2025Non-recurring$4.2M2025-26 to 2027-2847.7%Failed
Viroqua AreaApr 2025Non-recurring$2.6M2025-26 to 2026-2758.1%Passed
BonduelNov 2024Non-recurring$1.8M2025-26 to 2030-3154.0%Passed
BonduelNov 2024Non-recurring$2.7M2025-26 to 2030-3154.1%Passed
CrivitzNov 2024Debt$29.0M58.8%Passed
De SotoNov 2024Non-recurring$5.5M2024-25 to 2026-2746.0%Failed
MarionNov 2024Debt$7.4M60.2%Passed
MarionNov 2024Debt$7.6M52.1%Passed
River RidgeNov 2024Non-recurring$3.3M2024-25 to 2026-2745.9%Failed
Viroqua AreaNov 2024Non-recurring$3.9M2025-26 to 2027-2849.7%Failed
De SotoApr 2024Non-recurring$4.8M2024-25 to 2027-2832.4%Failed
Iola-ScandinaviaApr 2024Debt$2.3M66.7%Passed
Kickapoo AreaApr 2024Recurring$1.6Mfrom 2024-2551.7%Passed
River RidgeApr 2024Recurring$6.5Mfrom 2024-2543.6%Failed
MarionApr 2023Debt$6.9M48.9%Failed
MarionApr 2023Recurring$300Kongoing57.3%Passed
Random LakeNov 2022Debt$29.9M54.9%Passed
Viroqua AreaNov 2022Debt$17.0M56.6%Passed
Viroqua AreaNov 2022Debt$3.5M59.2%Passed
Clear LakeApr 2022Recurring$800Kfrom 2022-2354.5%Passed
SpencerApr 2022Recurring$925Kfrom 2022-2351.9%Passed
BonduelApr 2021Debt$12.5M57.6%Passed
Kickapoo AreaApr 2021Debt$2.0M68.1%Passed
ReedsvilleApr 2021Debt$11.5M35.5%Failed
SpencerApr 2021Non-recurring$975K2021-2239.3%Failed
Iola-ScandinaviaNov 2020Non-recurring$6.8M2021-22 to 2025-2657.2%Passed
River RidgeNov 2020Debt$2.3M55.7%Passed
Viroqua AreaApr 2020Non-recurring$2.8M2020-21 to 2024-2551.1%Passed
River RidgeFeb 2020Debt$2.3M49.9%Failed
Palmyra-Eagle AreaApr 2019Non-recurring$11.5M2019-20 to 2022-2339.3%Failed
SpencerApr 2019Debt$6.0M56.6%Passed
BonduelNov 2018Non-recurring$900K2019-20 to 2024-2560.9%Passed
Viroqua AreaNov 2018Debt$36.8M23.4%Failed
BonduelAug 2017Non-recurring$2.7M2017-18 to 2019-2045.9%Failed
BonduelApr 2017Non-recurring$3.0M2017-18 to 2019-2046.0%Failed
Iola-ScandinaviaNov 2016Debt$2.0M72.5%Passed
Iola-ScandinaviaNov 2016Non-recurring$4.6M2016-17 to 2020-2161.6%Passed
River RidgeNov 2016Debt$9.5M52.5%Passed
River RidgeNov 2016Debt$1.5M45.2%Failed
SpencerApr 2016Non-recurring$4.9M2016-17 to 2020-2155.4%Passed

Wisconsin DPI School District Referenda Report, as of October 27, 2026. Non-recurring and recurring questions ask to exceed the revenue limit (operating money); debt questions authorize borrowing for buildings. School years are the years an operating authority covers; a recurring authority is permanent. Amounts are the totals on the ballot; yes is the share of votes cast on the question. Comparison districts are the peers listed under Comparison districts.

85% of De Soto's teachers stayed in the district into 2025-26, against 91% for the median peer and 91% statewide; 8% left Wisconsin public schools. Average teacher salary was $50,355, against $58,004 for the median peer and $61,273 statewide.

De SotoPeers (median)Wisconsin (median district)
95%91%87%83%78%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators46+50%+25%
Teachers4641−11%−3%
Aides/Paraprofessionals107−30%+49%
Pupil Services78+14%+17%
Other4431−30%+3%

DPI All Staff files: distinct people (headcount) by role in each year. Peers: the median change across the peers.

DPI All Staff files, person-level, linked year to year.

Wherever this briefing sets De Soto beside other districts, it uses the groups below. A group figure is the middle value across its members, each counted equally, so one large member cannot dominate it.

Peers 12 districts

The 12 Wisconsin districts of the same type most like De Soto on four equally weighted factors: total enrollment (compared as a ratio, so half as large counts as near as twice as large), day-to-day cost per member, students per staff member (full-time equivalent) and the share of economically disadvantaged students, each difference scaled by how much the factor varies across districts, and none more than two standard deviations away on any one. The group starts with nearby districts that match closely (within half a standard deviation on average) and fills the rest from anywhere in the state. De Soto: 443 students, $14,335 day-to-day cost, 5.9 students per staff member, 34.8% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
Viroqua AreaVernon10962$15,1896.235.7%
Kickapoo AreaVernon25466$17,2105.945.5%
River RidgeGrant39455$15,4395.738.5%
SpencerMarathon98614$14,6525.831.8%
Iola-ScandinaviaWaupaca123573$14,9425.837.5%
Clear LakePolk132519$15,1796.134.7%
Palmyra-Eagle AreaJefferson136495$15,3486.029.1%
MarionWaupaca138472$14,2935.938.1%
Random LakeSheboygan158604$14,9485.731.5%
BonduelShawano158783$14,6306.435.7%
ReedsvilleManitowoc168581$14,2276.836.1%
CrivitzMarinette195770$14,7986.334.5%

Regional peers 5 districts

The 5 districts of the same type within 25 miles of De Soto, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of De Soto’s. They carry enrollment, property taxes and home sales, and their median sits beneath the peer median elsewhere. Districts in both groups appear in both lists.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
Viroqua AreaVernon10962$15,1896.235.7%
Westby AreaVernon16999$14,0486.828.6%
Seneca AreaCrawford18230$15,9656.445.7%
North CrawfordCrawford19428$17,2105.249.8%
Kickapoo AreaVernon25466$17,2105.945.5%

“Wisconsin median” is the middle value across Wisconsin districts; property-tax and revenue-limit comparisons use K-12 districts only, because elementary and union high school districts overlap the same territory.