Budget Committee
Wisconsin · Minocqua J1 · Oneida County · CESA 09

Minocqua J1 School District

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

On the ballot · November 3, 2026

Minocqua J1 School District: one referendum question

Question 1

Question: Shall the Joint School District Number 1, Towns of Minocqua, Hazelhurst and Lake Tomahawk, Oneida County, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $3,500,000 beginning with the 2027-2028 school year, for recurring purposes consisting of operational expenses, maintenance expenses, and debt service for capital improvements?

Source: sample ballot

Enrollment
497
2025-26
Revenue-limit members
512
2025-26 funding count
Enrollment, 5 yr
−14.3%
headcount change · regional —
Cost / member
$19,541
day-to-day, 2024-25
Mill rate
1.62
statewide K-12 6.90
Home value
+16%
2025 tax roll vs. 7 nearby districts
Teachers staying
92%
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, Minocqua J1 scored +0.76 in ELA and +0.39 in math (80th and 65th percentile statewide); over the last three tested years it averaged +0.71 and +0.19.

Minocqua J1Peers (median)Average Wisconsin district (0)

ELA

+1.41+1.06+0.70+0.350.002015-162019-202024-25

Math

+0.99+0.68+0.36+0.05−0.272015-162019-202024-25

Expected z-score given demographics

MeasureMinocqua J1Expected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25+0.76+0.62about as expected+0.68about as expected
Forward math, z-score2024-25+0.39+0.44about as expected+0.53about 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

497 students in 2025-26, −14.3% over five years while the regional peer median moved —.

Spending

$19,541 day-to-day cost per member in 2024-25, above the peer median of $16,068 and above the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $22,100.

Taxes

The school tax rate is 1.62 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $7.3M, none of it referendum-approved debt.

Revenue limit

$14,322 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 2 operating questions, passing 2, most recently Feb 2006 (recurring, passed).

Minocqua J1 enrolled 497 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 11%; the median Wisconsin district shrank 9%. The chart indexes each series to its 2014-15 level. Private schools inside the district's boundaries enroll 6.3% of school-age children (2024-25), against 9.7% in the median district.

Minocqua J1Regional peers (median)Wisconsin (median district)
1121059993862014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Minocqua J1's size. In 2024-25, 519 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 512 students attended its schools. Open enrollment connects them: 104 residents attended other districts and 92 students from other districts came in. Since 2014-15, the resident count has fallen 5% while attendance has fallen 9%, as net transfers out went from 6 to 12.

YearResidentsOpen enr. outOpen enr. inAttending
2020-21576124105580
2021-22574121100555
2022-23558121115551
2023-24555116107561
2024-2551910492512
2025-26———497

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

Minocqua J1 enrolled 42 kindergartners on average over the last three years, −9% against the three years ending 2016-17, where the median Wisconsin district moved −12%. Over the same span its K–12 count moved −5%.

Where a falling enrollment line comes from matters more than its slope. Following each class from one grade to the next, Minocqua J1 gains students as its cohorts move up — 1.009 per student at 6 of 8 grade steps. Children already enrolled here are not leaving as they get older; the decline arrives at the front door, in the size of each entering class.

YearKindergarten
2020-2153
2021-2257
2022-2339
2023-2456
2024-2544
2025-2627

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 0 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities14.1%13.1%16.0%
English learners0.8%0.5%2.4%
Economically disadvantaged28.2%42.1%35.6%
White84.9%87.2%85.3%
Two or More6.0%2.6%3.9%
Hispanic4.8%3.4%6.8%
Amer Indian3.2%3.8%0.4%
Asian0.6%1.7%0.9%
Pacific Isle0.4%0.3%0.1%
Black—0.9%1.0%

Community (ACS 2024)

MeasureMinocqua J1Median WI district
Median household income$70,941$77,317
Poverty rate6.8%8.3%
Adults with a bachelor's degree or more30.8%25.4%
Households with children15.9%25.9%
Residents 65 and older33.9%20.5%
Median home value (2025 tax roll)$392,600$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Minocqua J1 was worth $392,600, 16% above the median of the 7 districts within 25 miles ($338,500). That ranks 4th of 8 in the area and at the 84th percentile of Wisconsin districts (state median $263,500).

2025 tax rollMinocqua J1Nearby medianDifferenceWisconsin median
Median home value$392,600$338,500+16%$263,500
Middle half of homes$242,200–$631,400

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 those whose NCES office address lies within 25 miles of Minocqua J1's: Lac du Flambeau #1 (13 mi, $496,250); North Lakeland (24 mi, $473,600); Lakeland UHS (4 mi, $397,400); Northland Pines (24 mi, $338,500); Woodruff J1 (7 mi, $293,800); Tomahawk (24 mi, $241,100); Rhinelander (19 mi, $214,200).

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. Minocqua J1's revenue-limit membership for 2025-26 is 512.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-215765891.02
2021-225745831.02
2022-235585671.02
2023-245555571.00
2024-255195391.04
2025-26—512—

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

In spring 2025, 64% of Minocqua J1 students met or exceeded Forward standards in ELA and 62% 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

MeasureMinocqua J1PeersWisconsin medianYear
Attendance rate95.8%94.8%94.3%2024-25
Chronic absenteeism2.5%8.4%10.9%2024-25
ACT composite (grade 11)———NA-NA
Suspensions and expulsions per 1,0007.824.133.02024-25

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

Minocqua J1's day-to-day cost per member was $19,541 in 2024-25, against $16,068 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 $22,100, against $19,242 for the median peer and $18,324 statewide. Local property tax paid for 74% of revenue, against 38% statewide.

Minocqua J1Peers (median)Wisconsin (median district)
$20,798$17,551$14,304$11,057$7,8102006-072010-112014-152018-192024-25

The revenue limit allows $14,322 per member for 2025-26, above the statewide K-12 median of $13,575 and below the peer median of $15,569. 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 2 operating questions, passing 2, most recently Feb 2006 (recurring, passed).

Minocqua J1Peers (median)Wisconsin (median district)
$16,420$14,221$12,022$9,824$7,6252005-062009-102013-142017-182021-222025-26

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 $7.3M, at a rate of 1.62 mills per $1,000 of equalized value (statewide K-12 median 6.90). None of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$7.0M$6.7M$0.0M2.84
2021-22$7.0M$6.9M$0.0M2.74
2022-23$7.1M$7.0M$0.0M2.37
2023-24$7.1M$6.7M$0.0M1.81
2024-25$7.3M$7.1M$0.0M1.75
2025-26$7.3M$7.2M$0.0M1.62
Minocqua J1Regional peers (median)Wisconsin (median district)
11.528.786.043.300.562006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $1,376 in 2025 (statewide median $2,766). The full bill on the median home comes to 1.9% of median household income, and the school portion on that home ($312,200) is about $546.

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 5 referendum questions since 1996 and approved 3.

ElectionTypePurposeAmountYesResult
Feb 2006OperatingTo improve and maintain operations of the District.$1.0M53.9%Passed
Nov 2000Operatingnon recurring expenses$2.1M51.7%Passed
May 2000Capitalathletic fields$0.5M36.6%Failed
May 2000Capitalbuilding addition$1.8M45.1%Failed
Dec 1996CapitalNot recorded$1.0M52.5%Passed

DPI referenda file, 1993 onward.

3 of the 12 peers have a question before voters on November 3, 2026: Fox Point J2 (recurring $4.0M); Trevor-Wilmot Consolidated (non-recurring $7.6M); Twin Lakes #4 (non-recurring $3.2M). Minocqua J1 also has a question on that ballot. At the most recent election, April 2026, 2 questions among Minocqua J1 and its peers went to voters and 0 passed.

Since 2016 the peers have passed 24 of 32 (75%) of their questions: 16 of 23 (70%) of revenue-limit (operating) questions and 8 of 9 (89%) of debt questions. Minocqua J1's record over the same years is none. In 2026-27, 9 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
Fox Point J2Nov 3, 2026Recurring$4.0Mongoing
Minocqua J1Nov 3, 2026Recurring$3.5Mongoing
Trevor-Wilmot ConsolidatedNov 3, 2026Non-recurring$7.6M$1.9M2027-28 to 2030-31
Twin Lakes #4Nov 3, 2026Non-recurring$3.2M$800K2026-27 to 2029-30

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
Fox Point J2Nov 2022Non-recurring$3.1M2023-24 to 2026-2764.7%
Genoa City J2Apr 2025Non-recurring2025-26 to 2027-2855.7%
Genoa City J2Feb 2017Recurring$255Kfrom 2017-1865.2%
Linn J6Nov 2024Non-recurring$320K2024-25 to 2027-2861.5%
Linn J6Nov 2020Recurring$200Kfrom 2020-2167.3%
Maple Dale-Indian HillNov 2024Recurring$1.8Mongoing60.4%
Maple Dale-Indian HillApr 2019Non-recurring$980K2019-20 to 2028-2956.4%
Minocqua J1Feb 2006Recurring$977Kongoing53.9%
Randall J1Apr 2023Non-recurring$900K2024-25 to 2027-2851.4%
Trevor-Wilmot ConsolidatedApr 2022Non-recurring$800K2022-23 to 2026-2756.4%
Walworth J1Apr 2024Non-recurring$990K2024-25 to 2027-2855.1%
Yorkville J2Apr 2023Recurring$900Kfrom 2023-2455.6%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
Minocqua J1000 of 00 of 0none
Fox Point J2332 of 21 of 1Nov 2022, passed 65%
Genoa City J2543 of 41 of 1Apr 2025, passed 56%
Herman-Neosho-Rubicon100 of 00 of 1Apr 2024, failed 16%
Holy Hill Area000 of 00 of 0none
Linn J6332 of 21 of 1Nov 2024, passed 62%
Maple Dale-Indian Hill332 of 21 of 1Nov 2024, passed 60%
Randall J1553 of 32 of 2Apr 2023, passed 54%
Silver Lake J1210 of 11 of 1Apr 2025, passed 67%
Trevor-Wilmot Consolidated311 of 30 of 0Apr 2026, failed 42%
Twin Lakes #4100 of 10 of 0Apr 2026, failed 48%
Walworth J1211 of 20 of 0Apr 2024, passed 55%
Yorkville J2432 of 31 of 1Apr 2023, passed 60%

Every question decided since 2016

DistrictDateTypeAmountSchool yearsYesResult
Trevor-Wilmot ConsolidatedApr 2026Non-recurring$6.8M2026-27 to 2029-3042.4%Failed
Twin Lakes #4Apr 2026Non-recurring$3.2M2026-27 to 2029-3048.3%Failed
Genoa City J2Apr 2025Non-recurring$5.6M2025-26 to 2027-2855.7%Passed
Silver Lake J1Apr 2025Debt$7.0M66.5%Passed
Linn J6Nov 2024Non-recurring$1.3M2024-25 to 2027-2861.5%Passed
Linn J6Nov 2024Debt$4.1M60.3%Passed
Maple Dale-Indian HillNov 2024Recurring$1.8Mongoing60.4%Passed
Herman-Neosho-RubiconApr 2024Debt$23.0M15.6%Failed
Walworth J1Apr 2024Non-recurring$4.0M2024-25 to 2027-2855.1%Passed
Randall J1Apr 2023Debt$9.5M54.0%Passed
Randall J1Apr 2023Non-recurring$3.6M2024-25 to 2027-2851.4%Passed
Silver Lake J1Apr 2023Non-recurring$2.4M2023-24 to 2025-2649.4%Failed
Walworth J1Apr 2023Non-recurring$4.8M2023-24 to 2025-2639.8%Failed
Yorkville J2Apr 2023Debt$12.1M59.9%Passed
Yorkville J2Apr 2023Recurring$900Kfrom 2023-2455.6%Passed
Fox Point J2Nov 2022Non-recurring$12.4M2023-24 to 2026-2764.7%Passed
Fox Point J2Apr 2022Debt$58.5M54.6%Passed
Genoa City J2Apr 2022Non-recurring$2.4M2022-23 to 2024-2552.0%Passed
Trevor-Wilmot ConsolidatedApr 2022Non-recurring$4.0M2022-23 to 2026-2756.4%Passed
Genoa City J2Apr 2021Non-recurring$2.1M2021-22 to 2023-2446.3%Failed
Randall J1Apr 2021Non-recurring$2.7M2021-22 to 2023-2456.0%Passed
Trevor-Wilmot ConsolidatedApr 2021Non-recurring$3.0M2021-22 to 2025-2648.9%Failed
Linn J6Nov 2020Recurring$200Kfrom 2020-2167.3%Passed
Maple Dale-Indian HillApr 2019Debt$16.4M58.4%Passed
Maple Dale-Indian HillApr 2019Non-recurring$9.8M2019-20 to 2028-2956.4%Passed
Fox Point J2Nov 2018Non-recurring$12.4M2019-20 to 2022-2363.6%Passed
Randall J1Apr 2018Non-recurring$2.0M2018-19 to 2020-2161.9%Passed
Randall J1Apr 2018Debt$5.5M64.2%Passed
Yorkville J2Apr 2018Non-recurring$3.4M2018-19 to 2022-2361.7%Passed
Yorkville J2Apr 2017Recurring$490Kfrom 2017-1848.0%Failed
Genoa City J2Feb 2017Debt$6.1M64.6%Passed
Genoa City J2Feb 2017Recurring$255Kfrom 2017-1865.2%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.

92% of Minocqua J1's teachers stayed in the district into 2025-26, against 88% for the median peer and 91% statewide; 6% left Wisconsin public schools. Average teacher salary was $63,111, against $59,688 for the median peer and $61,273 statewide.

Minocqua J1Peers (median)Wisconsin (median district)
102%97%92%88%83%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators45+25%0%
Teachers5047−6%−3%
Aides/Paraprofessionals2117−19%+17%
Pupil Services550%0%
Other1813−28%−13%

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 Minocqua J1 beside other districts, it uses the group 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 Minocqua J1 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. Minocqua J1: 497 students, $19,541 day-to-day cost, 6.0 students per staff member, 28.2% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
Herman-Neosho-RubiconDodge186279$13,7125.620.4%
Holy Hill AreaWashington194499$15,1786.519.0%
Maple Dale-Indian HillMilwaukee205436$19,8766.37.8%
Fox Point J2Milwaukee206827$18,9686.26.9%
Yorkville J2Racine230450$16,3548.624.2%
Walworth J1Walworth236390$15,9846.550.3%
Linn J6Walworth236177$17,6686.322.6%
Randall J1Kenosha240566$14,1817.722.4%
Silver Lake J1Kenosha241444$13,8317.128.2%
Twin Lakes #4Kenosha241240$16,6025.825.4%
Genoa City J2Walworth241369$15,8924.831.7%
Trevor-Wilmot ConsolidatedKenosha244445$16,1516.924.7%

“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.