Budget Committee
Wisconsin · Siren · Burnett County · CESA 11

Siren School District

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

On the ballot · November 3, 2026

Siren School District: one referendum question

Shall the School District of Siren, Burnett County, Wisconsin be authorized to exceed the revenue limit specified in section 121.91, Wisconsin Statutes, by $750,000.00 per year for four years beginning with the 2027-2028 school year and ending with the 2030-2031 school year, for non-recurring purposes consisting of operational expense, including to maintain educational and elective programming at Siren Schools?

Source: district website

Enrollment
324
2025-26
Revenue-limit members
394
2025-26 funding count
Enrollment, 5 yr
−22.9%
headcount change · regional −10.5%
Cost / member
$19,867
day-to-day, 2024-25
Mill rate
5.83
statewide K-12 6.90
Home value
−6%
2025 tax roll vs. 8 nearby districts
Teachers staying
73%
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, Siren scored −1.90 in ELA and −1.20 in math (4th and 11th percentile statewide); over the last three tested years it averaged −1.61 and −1.14.

SirenPeers (median)Average Wisconsin district (0)

ELA

+0.23−0.36−0.95−1.54−2.132015-162019-202024-25

Math

+0.21−0.33−0.86−1.40−1.932015-162019-202024-25

Expected z-score given demographics

MeasureSirenExpected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25−1.90−0.61well below expected−0.84well below expected
Forward math, z-score2024-25−1.20−0.64lower than expected−0.40well below 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

324 students in 2025-26, −22.9% over five years while the regional peer median moved −10.5%.

Spending

$19,867 day-to-day cost per member in 2024-25, above the peer median of $19,230 and above the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $23,112.

Taxes

The school tax rate is 5.83 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $5.0M, 9% of it referendum-approved debt.

Revenue limit

$13,799 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 11 operating questions, passing 4, most recently Apr 2026 (non-recurring, failed).

Siren enrolled 324 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 31%; the median regional peer shrank 20% and the median Wisconsin district shrank 9%. The chart indexes each series to its 2014-15 level.

SirenRegional peers (median)Wisconsin (median district)
106968575652014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Siren's size. In 2024-25, 385 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 365 students attended its schools. Open enrollment connects them: 101 residents attended other districts and 75 students from other districts came in. Since 2014-15, the resident count has fallen 19% while attendance has fallen 22%, as net transfers out went from 13 to 26.

YearResidentsOpen enr. outOpen enr. inAttending
2020-2143811484420
2021-2244211775405
2022-2343811486414
2023-2441210573399
2024-2538510175365
2025-26———324

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

Siren enrolled 23 kindergartners on average over the last three years, −36% against the three years ending 2016-17, where the median regional peer moved −24% and the median Wisconsin district −12%. Over the same span its K–12 count moved −22% and the median regional peer −13%.

Where a falling enrollment line comes from matters more than its slope. Following each class from one grade to the next, Siren loses students as its cohorts move up — 0.989 per student at 2 of 12 grade steps, against 0.998 for its regional peers. Cohorts shrink as they move up, so this district is losing students it already has, not only enrolling fewer.

YearKindergarten
2020-2126
2021-2224
2022-2323
2023-2423
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 4 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities23.8%22.9%16.0%
English learners—0.2%2.4%
Economically disadvantaged67.0%74.8%35.6%
White60.2%64.8%85.3%
Amer Indian22.5%19.3%0.4%
Two or More13.3%11.7%3.9%
Hispanic3.1%3.1%6.8%
Black0.6%—1.0%
Asian0.3%1.0%0.9%
Pacific Isle—0.2%0.1%

Community (ACS 2024)

MeasureSirenMedian WI district
Median household income$58,929$77,317
Poverty rate15.8%8.3%
Adults with a bachelor's degree or more20.7%25.4%
Households with children16.3%25.9%
Residents 65 and older31.4%20.5%
Median home value (2025 tax roll)$253,750$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Siren was worth $253,750, 6% below the median of the 8 districts within 25 miles ($271,375). That ranks 6th of 9 in the area and at the 46th percentile of Wisconsin districts (state median $263,500).

2025 tax rollSirenNearby medianDifferenceWisconsin median
Median home value$253,750$271,375−6%$263,500
Middle half of homes$149,200–$388,300

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 Siren's: Unity (21 mi, $329,900); Cumberland (24 mi, $280,200); Webster (6 mi, $276,100); Spooner Area (23 mi, $274,600); Shell Lake (22 mi, $268,150); Luck (16 mi, $230,650); Grantsburg (14 mi, $202,150); Frederic (9 mi, $187,400).

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. Siren's revenue-limit membership for 2025-26 is 394.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-214384541.04
2021-224424431.00
2022-234384361.00
2023-244124281.04
2024-253854081.06
2025-26—394—

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

In spring 2025, 28% of Siren students met or exceeded Forward standards in ELA and 38% 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

MeasureSirenPeersWisconsin medianYear
Attendance rate91.3%92.5%94.3%2024-25
Chronic absenteeism23.2%19.2%10.9%2024-25
ACT composite (grade 11)17.017.719.22024-25
Suspensions and expulsions per 1,00021.942.833.02024-25

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

Siren's day-to-day cost per member was $19,867 in 2024-25, against $19,230 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 $23,112, against $22,942 for the median peer and $18,324 statewide. Local property tax paid for 57% of revenue, against 38% statewide.

SirenPeers (median)Wisconsin (median district)
$21,098$17,917$14,736$11,555$8,3742006-072010-112014-152018-192024-25

The revenue limit allows $13,799 per member for 2025-26, above the statewide K-12 median of $13,575 and below the peer median of $16,374. 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 11 operating questions, passing 4, most recently Apr 2026 (non-recurring, failed).

SirenPeers (median)Wisconsin (median district)
$17,300$14,908$12,517$10,125$7,7342005-062009-102013-142017-182021-222025-26

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 $5.0M, at a rate of 5.83 mills per $1,000 of equalized value (statewide K-12 median 6.90). 9% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$5.5M$4.7M$0.1M11.31
2021-22$5.1M$4.4M$0.1M10.35
2022-23$4.4M$3.9M$0.3M7.88
2023-24$4.4M$4.0M$0.3M6.63
2024-25$4.9M$4.4M$0.3M6.23
2025-26$5.0M$4.4M$0.5M5.83
SirenRegional peers (median)Wisconsin (median district)
13.3811.299.207.115.022006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $1,789 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $253,800; the school portion of its bill is about $1,480.

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

A home at Siren's median value, about $254,000 at the current assessment, owes roughly $2,530 in property tax for taxes payable 2026. The school district's part is $1,480 (53% 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 $390 more than the bill on the median regional peer's median home.

Taxing authoritySirenRegional peers (median)
School district$1,480 53%$1,230 51%
Technical college$60 2%$50 2%
County$560 20%$650 26%
City, village or town$690 24%$480 20%
Special districts$30 1%$30 1%
State school levy tax credit−$280−$240
Total$2,530$2,140
Median home value$254,000$212,000

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 $254,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Siren's rates the home owes $2,530; at the median regional peer's rates it would owe $2,730.

Taxing authoritySirenRegional peers (median)
School district$1,480 53%$1,680 55%
Technical college$60 2%$60 2%
County$560 20%$760 25%
City, village or town$690 24%$560 18%
Special districts$30 1%$30 1%
State school levy tax credit−$280−$310
Total$2,530$2,730
Tax as a share of home value1.00%1.08%

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 1,848 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 16 referendum questions since 1998 and approved 7.

ElectionTypePurposeAmountYesResult
Apr 2026OperatingNon-Recurring Operational Referendum$5.4M45.6%Failed
Nov 2024CapitalCapital maintenance and building infrastructure improvements.$1.4M66.3%Passed
Apr 2023CapitalConstruction of Playground, Track, Football field$5.0M47.1%Failed
Apr 2023OperatingOperating Referendum$1.2M54.3%Passed
Apr 2020OperatingOPERATING REFERENDUM$0.9M53.8%Passed
Apr 2019CapitalPaying cost of construction of a new athletic field and track.$2.0M49.8%Failed
Apr 2019CapitalPaying the cost of capital improvement, safety and security upgrades.$4.0M65.4%Passed
Apr 2015OperatingTo maintain current levels of educational programming, expenditures and operations.$1.2M41.5%Failed
Apr 2014Operatingto maintain current levels of programs and operations.$1.2M37.0%Failed
Apr 2009Operatingmeeting the operating expense requirements to properly operate and maintain its educati...$0.1M35.9%Failed
Feb 2009Operatingsustaining operating expenses with which to maintain the current level of operations$1.2M48.3%Failed
Apr 2004Operatingmaintain current levels of programs and operations$1.2M51.7%Passed
Feb 2004Operatingmaintain current levels of expenditures and operations$0.2M44.3%Failed
Apr 1999Operatingexceed rev caps, non-recur, 99-00 thru 03-04, op costs$0.6M54.3%Passed
Nov 1998Operatingexceed rev cap, non-recurrring; 99-00 to 03-04 for op. costs$0.1M43.1%Failed
Nov 1998Capitaladd and remodel facilities; equipment & technology$7.7M53.2%Passed

DPI referenda file, 1993 onward.

None of the 12 peers has a referendum scheduled. Siren also has a question on that ballot. At the most recent election, April 2026, 3 questions among Siren and its peers went to voters and 2 passed; Siren's non-recurring question failed with 45.6% yes.

Since 2016 the peers have passed 28 of 33 (85%) of their questions: 24 of 27 (89%) of revenue-limit (operating) questions and 4 of 6 (67%) of debt questions. Siren's record over the same years is 4 of 7 (57%). In 2026-27, 9 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
SirenNov 3, 2026Non-recurring$3.0M$750K2026-27 to 2029-30

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
Beecher-Dunbar-PembineApr 2025Non-recurring$800K2025-26 to 2029-3057.3%
GreenwoodApr 2024Non-recurring2024-25 to 2027-2859.3%
IthacaNov 2024Non-recurring$1.3M2024-25 to 2027-2868.2%
IthacaApr 2004Recurring$350Kongoing63.4%
JudaNov 2024Recurring$350Kongoing54.5%
JudaNov 2024Non-recurring$150K2024-25 to 2028-2954.5%
JudaNov 2018Recurring$350Kfrom 2018-1955.4%
JudaApr 2016Recurring$150Kfrom 2016-1764.4%
JudaNov 2000Recurring$50Kongoing57.5%
Lake HolcombeApr 2025Non-recurring$900K2025-26 to 2027-2857.8%
Suring PublicApr 2025Non-recurring$1.5M2025-26 to 2029-3050.2%
Wabeno AreaApr 2021Non-recurring$2.5M2022-23 to 2026-2756.3%
Wauzeka-SteubenApr 2026Non-recurring2026-27 to 2027-2858.6%
Wauzeka-SteubenApr 2006Recurring$250Kfrom 2006-0771.8%
Wauzeka-SteubenJul 1997Recurring$100Kongoing72.8%
WestonApr 2026Non-recurring$1.5M2026-27 to 2028-2953.9%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
Siren742 of 32 of 4Apr 2026, failed 46%
Beecher-Dunbar-Pembine322 of 30 of 0Apr 2025, passed 57%
Bowler000 of 00 of 0none
Flambeau110 of 01 of 1Apr 2025, passed 56%
Greenwood333 of 30 of 0Apr 2024, passed 59%
Gresham310 of 01 of 3Nov 2018, passed 56%
Ithaca111 of 10 of 0Nov 2024, passed 68%
Juda654 of 51 of 1Nov 2024, passed 54%
Lake Holcombe444 of 40 of 0Apr 2025, passed 58%
Suring Public222 of 20 of 0Apr 2025, passed 50%
Wabeno Area333 of 30 of 0Apr 2021, passed 56%
Wauzeka-Steuben333 of 30 of 0Apr 2026, passed 59%
Weston432 of 31 of 1Apr 2026, passed 54%

Every question decided since 2016

DistrictDateTypeAmountSchool yearsYesResult
SirenApr 2026Non-recurring$5.4M2026-27 to 2028-2945.6%Failed
Wauzeka-SteubenApr 2026Non-recurring$2.4M2026-27 to 2027-2858.6%Passed
WestonApr 2026Non-recurring$4.5M2026-27 to 2028-2953.9%Passed
Beecher-Dunbar-PembineApr 2025Non-recurring$4.0M2025-26 to 2029-3057.3%Passed
FlambeauApr 2025Debt$7.5M56.2%Passed
Lake HolcombeApr 2025Non-recurring$2.7M2025-26 to 2027-2857.8%Passed
Suring PublicApr 2025Non-recurring$7.5M2025-26 to 2029-3050.2%Passed
WestonApr 2025Non-recurring$1.5M46.9%Failed
Beecher-Dunbar-PembineNov 2024Non-recurring$4.0M2025-26 to 2029-3048.0%Failed
IthacaNov 2024Non-recurring$5.2M2024-25 to 2027-2868.2%Passed
JudaNov 2024Recurring$350Kongoing54.5%Passed
JudaNov 2024Non-recurring$750K2024-25 to 2028-2954.5%Passed
SirenNov 2024Debt$1.4M66.3%Passed
GreenwoodApr 2024Non-recurring$5.1M2024-25 to 2027-2859.3%Passed
JudaApr 2024Recurring$500Kongoing46.2%Failed
SirenApr 2023Debt$5.0M47.1%Failed
SirenApr 2023Non-recurring$2.4M2022-23 to 2025-2654.3%Passed
Wauzeka-SteubenNov 2022Non-recurring$3.4M2022-23 to 2025-2665.9%Passed
Lake HolcombeApr 2022Non-recurring$2.6M2022-23 to 2024-2566.3%Passed
Wabeno AreaApr 2021Non-recurring$12.5M2022-23 to 2026-2756.3%Passed
WestonApr 2021Debt$1.9M61.9%Passed
WestonApr 2021Non-recurring$3.9M2021-22 to 2024-2560.8%Passed
Beecher-Dunbar-PembineApr 2020Non-recurring$2.9M2020-21 to 2024-2555.2%Passed
GreenwoodApr 2020Non-recurring$4.7M2020-21 to 2024-2560.9%Passed
SirenApr 2020Non-recurring$900K2020-21 to 2022-2353.8%Passed
Suring PublicApr 2020Non-recurring$4.5M2020-21 to 2024-2557.5%Passed
Wauzeka-SteubenApr 2020Non-recurring$954K2020-21 to 2022-2368.4%Passed
Lake HolcombeApr 2019Non-recurring$2.5M2019-20 to 2021-2268.9%Passed
SirenApr 2019Debt$4.0M65.4%Passed
SirenApr 2019Debt$2.0M49.8%Failed
GreshamNov 2018Debt$6.5M55.9%Passed
JudaNov 2018Recurring$350Kfrom 2018-1955.4%Passed
Wabeno AreaApr 2017Non-recurring$8.0M2017-18 to 2021-2257.0%Passed
Wabeno AreaApr 2017Non-recurring$300K2017-1858.5%Passed
GreenwoodApr 2016Non-recurring$3.9M2016-17 to 2020-2158.2%Passed
GreshamApr 2016Debt$3.2M34.3%Failed
GreshamApr 2016Debt$6.0M39.5%Failed
JudaApr 2016Debt$5.7M56.7%Passed
JudaApr 2016Recurring$150Kfrom 2016-1764.4%Passed
Lake HolcombeApr 2016Non-recurring$2.0M2016-17 to 2018-1971.0%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.

73% of Siren's teachers stayed in the district into 2025-26, against 85% for the median peer and 91% statewide; 22% left Wisconsin public schools. Average teacher salary was $51,742, against $54,363 for the median peer and $61,273 statewide.

SirenPeers (median)Wisconsin (median district)
101%93%85%78%70%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators45+25%+25%
Teachers4531−31%−1%
Aides/Paraprofessionals1013+30%+13%
Pupil Services45+25%+100%
Other4132−22%−2%

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 Siren 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 Siren 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. Siren: 324 students, $19,867 day-to-day cost, 4.9 students per staff member, 67.0% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
Lake HolcombeChippewa68229$20,2424.850.2%
FlambeauRusk73417$16,2925.664.5%
GreenwoodClark106347$18,0494.649.0%
BowlerShawano173303$19,1924.862.0%
GreshamShawano182264$20,1075.758.3%
Wabeno AreaForest184383$20,1024.559.8%
WestonSauk190217$20,7274.553.9%
Suring PublicOconto193317$18,7645.258.0%
IthacaRichland195313$19,2695.445.7%
Wauzeka-SteubenCrawford197237$18,9864.851.1%
Beecher-Dunbar-PembineMarinette206206$19,9654.554.9%
JudaGreen262250$18,0115.253.2%

Regional peers 4 districts

The 4 districts of the same type within 50 miles of Siren, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of Siren’s. Fewer than five comparable districts lie within 25 miles, so the radius was widened. 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
FredericPolk8384$15,3854.247.1%
Barron AreaBarron361,042$16,2335.755.8%
NorthwoodWashburn38274$17,3514.950.4%
Solon SpringsDouglas47316$14,8594.942.4%

“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.