Budget Committee
Wisconsin · Somerset · Saint Croix County · CESA 11

Somerset School District

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

On the ballot · November 3, 2026

Somerset School District: one referendum question

Shall the School District of Somerset, located in St. Croix County, Wisconsin, be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,400,000 per year for five years, beginning with the 2027-2028 school year and ending with the 2031-2032 school year, for non-recurring purposes consisting of operational expenses, including but not limited to staffing, facility maintenance, and maintaining programs and services?

Source: newspaper legal notice

Enrollment
1,427
2025-26
Revenue-limit members
1,462
2025-26 funding count
Enrollment, 5 yr
−2.7%
headcount change · regional −4.3%
Cost / member
$12,846
day-to-day, 2024-25
Mill rate
7.11
statewide K-12 6.90
Home value
+12%
2025 tax roll vs. 8 nearby districts
Teachers staying
93%
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, Somerset scored +0.85 in ELA and +0.74 in math (83rd and 77th percentile statewide); over the last three tested years it averaged +0.59 and +0.63.

SomersetPeers (median)Average Wisconsin district (0)

ELA

+0.98+0.74+0.49+0.250.002015-162019-202024-25

Math

+1.01+0.76+0.51+0.250.002015-162019-202024-25

Expected z-score given demographics

MeasureSomersetExpected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25+0.85+0.64about as expected+0.92about as expected
Forward math, z-score2024-25+0.74+0.65about as expected+0.80about 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

1,427 students in 2025-26, −2.7% over five years while the regional peer median moved −4.3%.

Spending

$12,846 day-to-day cost per member in 2024-25, in line with the peer median of $12,818 and below the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $16,668.

Taxes

The school tax rate is 7.11 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $12.7M, 32% of it referendum-approved debt.

Revenue limit

$12,140 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 2 operating questions, passing 1, most recently Apr 2019 (recurring, passed).

Somerset enrolled 1,427 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 10%; the median regional peer shrank 5% 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 7.2% of school-age children (2024-25), against 9.7% in the median district.

SomersetRegional peers (median)Wisconsin (median district)
1051019793882014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Somerset's size. In 2024-25, 1,523 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 1,445 students attended its schools. Open enrollment connects them: 170 residents attended other districts and 142 students from other districts came in. Since 2014-15, the resident count has fallen 4% while attendance has fallen 9%, as net transfers out went from 25 to 28.

YearResidentsOpen enr. outOpen enr. inAttending
2020-211,4751271141,466
2021-221,4961491291,455
2022-231,5521591391,463
2023-241,5481711301,452
2024-251,5231701421,445
2025-26———1,427

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

Somerset enrolled 93 kindergartners on average over the last three years, −10% against the three years ending 2016-17, where the median regional peer moved −6% and the median Wisconsin district −12%. Over the same span its K–12 count moved −9% and the median regional peer −5%.

Where a falling enrollment line comes from matters more than its slope. Following each class from one grade to the next, Somerset gains students as its cohorts move up — 1.006 per student at 7 of 12 grade steps, against 1.008 for its regional peers. 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
2020-2193
2021-2293
2022-2398
2023-2491
2024-2598
2025-2689

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 6 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities14.9%13.7%16.0%
English learners0.4%1.0%2.4%
Economically disadvantaged21.0%26.2%35.6%
White87.8%91.6%85.3%
Hispanic4.9%4.4%6.8%
Two or More4.8%2.0%3.9%
Asian1.3%0.8%0.9%
Black1.0%0.7%1.0%
Amer Indian0.1%0.5%0.4%

Community (ACS 2024)

MeasureSomersetMedian WI district
Median household income$101,985$77,317
Poverty rate7.2%8.3%
Adults with a bachelor's degree or more31.6%25.4%
Households with children30.5%25.9%
Residents 65 and older15.2%20.5%
Median home value (2025 tax roll)$397,300$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Somerset was worth $397,300, 12% above the median of the 8 districts within 25 miles ($354,700). That ranks 2nd of 9 in the area and at the 85th percentile of Wisconsin districts (state median $263,500).

2025 tax rollSomersetNearby medianDifferenceWisconsin median
Median home value$397,300$354,700+12%$263,500
Middle half of homes$294,500–$526,100

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 Somerset's: Hudson (10 mi, $466,700); River Falls (18 mi, $383,900); Saint Croix Central (15 mi, $359,750); Osceola (15 mi, $357,000); New Richmond (8 mi, $352,400); Baldwin-Woodville Area (18 mi, $292,400); Saint Croix Falls (21 mi, $289,900); Clear Lake (22 mi, $224,500).

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. Somerset's revenue-limit membership for 2025-26 is 1,462.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-211,4751,4771.00
2021-221,4961,4670.98
2022-231,5521,4620.94
2023-241,5481,4710.95
2024-251,5231,4750.97
2025-26—1,462—

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

In spring 2025, 65% of Somerset students met or exceeded Forward standards in ELA and 67% 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

MeasureSomersetPeersWisconsin medianYear
Attendance rate95.7%94.9%94.3%2024-25
Chronic absenteeism4.2%8.9%10.9%2024-25
ACT composite (grade 11)19.520.219.22024-25
Suspensions and expulsions per 1,00052.627.333.02024-25

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

Somerset's day-to-day cost per member was $12,846 in 2024-25, against $12,818 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 $16,668, against $16,114 for the median peer and $18,324 statewide. Local property tax paid for 43% of revenue, against 38% statewide.

SomersetPeers (median)Wisconsin (median district)
$15,742$13,722$11,702$9,682$7,6622006-072010-112014-152018-192024-25

The revenue limit allows $12,140 per member for 2025-26, below the statewide K-12 median of $13,575 and below the peer median of $12,297. 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 1, most recently Apr 2019 (recurring, passed).

SomersetPeers (median)Wisconsin (median district)
$14,198$12,590$10,982$9,374$7,7662005-062009-102013-142017-182021-222025-26

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 $12.7M, at a rate of 7.11 mills per $1,000 of equalized value (statewide K-12 median 6.90). 32% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$9.0M$6.9M$2.1M8.80
2021-22$9.3M$7.2M$2.1M8.27
2022-23$10.6M$7.0M$3.6M7.91
2023-24$11.1M$7.0M$4.1M7.21
2024-25$11.5M$7.2M$4.2M6.70
2025-26$12.7M$8.6M$4.1M7.11
SomersetRegional peers (median)Wisconsin (median district)
13.2111.419.617.806.002006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $3,832 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $397,300; the school portion of its bill is about $2,830.

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

A home at Somerset's median value, about $397,000 at the current assessment, owes roughly $4,260 in property tax for taxes payable 2026. The school district's part is $2,830 (59% 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 $150 more than the bill on the median regional peer's median home.

Taxing authoritySomersetRegional peers (median)
School district$2,830 59%$2,340 52%
Technical college$90 2%$80 2%
County$1,040 22%$930 21%
City, village or town$830 17%$1,070 24%
Special districts$30 1%$100 2%
State school levy tax credit−$560−$470
Total$4,260$4,120
Median home value$397,000$355,000

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 $397,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Somerset's rates the home owes $4,260; at the median regional peer's rates it would owe $4,910.

Taxing authoritySomersetRegional peers (median)
School district$2,830 59%$2,760 54%
Technical college$90 2%$100 2%
County$1,040 22%$1,050 20%
City, village or town$830 17%$1,140 22%
Special districts$30 1%$110 2%
State school levy tax credit−$560−$530
Total$4,260$4,910
Tax as a share of home value1.07%1.23%

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 3,169 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 14 referendum questions since 1993 and approved 7.

ElectionTypePurposeAmountYesResult
Apr 2023CapitalIssue bonds not to exceed $22.9M for facility improvements and renovations at the ES an...$22.9M54.8%Passed
Nov 2022CapitalConstruction of Auditorium, improvements to stadium, track & field, renovating building...$25.5M48.5%Failed
Nov 2022CapitalConstruction of HS gymnasium space and construction of athletic fields$11.0M49.1%Failed
Apr 2019CapitalGO Bonds not to exceed $28,600,000.00 for capital maintenance improvements, safety and ...$28.6M59.3%Passed
Apr 2019OperatingExceed revenue limit by $1,000,000.00 beginning in 2019-20 for the purposes of district...$1.0M60.3%Passed
Apr 2016OperatingAuthorize to$4.3M41.6%Failed
Apr 2013CapitalThe public purpose of paying the cost of construcitng additions to and remodeling and r...$8.0M56.9%Passed
Apr 2008Capitalpaying the cost of constructing a new high school facility; upgrading the middle school...$35.4M24.2%Failed
Apr 2006CapitalPAYING THE COST OF ACQUIRING LAND AND COST OF CONSTRUCTING AND EQUIPPING ADDITIONS TO T...$3.0M48.0%Failed
Apr 2006Capitalacquire land$1.5M52.6%Passed
Aug 2005CapitalLand Acquisition Bonds$1.5M48.7%Failed
Apr 2005Capitalacquire land, construct and equip new high school and new elementary school and add to,...$29.5M21.1%Failed
Feb 2000Capitalconstruct & equip new e.s.; add to, remodel & equip m.s.$13.7M81.2%Passed
Dec 1993Capitalnew H.S.$8.0M56.0%Passed

DPI referenda file, 1993 onward.

None of the 12 peers has a referendum scheduled. Somerset also has a question on that ballot. At the most recent election, April 2026, 1 question among Somerset and its peers went to voters and 1 passed.

Since 2016 the peers have passed 27 of 41 (66%) of their questions: 9 of 13 (69%) of revenue-limit (operating) questions and 18 of 28 (64%) of debt questions. Somerset's record over the same years is 3 of 6 (50%). In 2026-27, 5 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
SomersetNov 3, 2026Non-recurring$7.0M$1.4M2027-28 to 2031-32

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
DenmarkApr 2026Non-recurring$925K2026-27 to 2028-2955.3%
MiltonNov 2024Recurring$5.0Mongoing50.8%
MiltonNov 2004Recurring$483Kongoing59.0%
MosineeApr 2007Recurring$250Kongoing53.9%
River FallsFeb 2024Recurring$1.0Mfrom 2024-2557.1%
River FallsDec 1998Recurring$600Kongoing51.4%
SomersetApr 2019Recurring$1.0Mfrom 2019-2060.3%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
Somerset631 of 22 of 4Apr 2023, passed 55%
Baldwin-Woodville Area110 of 01 of 1Apr 2020, passed 72%
Denmark664 of 42 of 2Apr 2026, passed 55%
Elk Mound Area110 of 01 of 1Apr 2020, passed 65%
Freedom Area510 of 21 of 3Apr 2024, passed 61%
Kewaskum110 of 01 of 1Nov 2016, passed 61%
Milton743 of 41 of 3Nov 2024, passed 51%
Mosinee710 of 11 of 6Nov 2024, passed 65%
New Richmond110 of 01 of 1Apr 2024, passed 58%
Oostburg220 of 02 of 2Apr 2020, passed 62%
River Falls441 of 13 of 3Feb 2024, passed 57%
Winneconne Community431 of 12 of 3Apr 2023, passed 60%
Wrightstown Community220 of 02 of 2Apr 2020, passed 58%

Every question decided since 2016

DistrictDateTypeAmountSchool yearsYesResult
DenmarkApr 2026Non-recurring$2.8M2026-27 to 2028-2955.3%Passed
MiltonNov 2024Recurring$5.0Mongoing50.8%Passed
MosineeNov 2024Debt$19.8M64.6%Passed
Freedom AreaApr 2024Debt$62.5M60.9%Passed
New RichmondApr 2024Debt$113.7M58.1%Passed
River FallsFeb 2024Recurring$3.0Mfrom 2024-2557.1%Passed
River FallsFeb 2024Debt$28.0M50.6%Passed
MiltonApr 2023Recurring$4.0Mfrom 2023-2439.4%Failed
SomersetApr 2023Debt$22.9M54.8%Passed
Winneconne CommunityApr 2023Debt$28.3M59.9%Passed
DenmarkNov 2022Debt$31.0M61.1%Passed
DenmarkNov 2022Non-recurring$2.8M2023-24 to 2025-2659.9%Passed
SomersetNov 2022Debt$11.0M49.1%Failed
SomersetNov 2022Debt$25.5M48.5%Failed
Winneconne CommunityApr 2022Debt$47.8M42.0%Failed
MiltonNov 2020Non-recurring$12.5M2021-22 to 2025-2650.2%Passed
Baldwin-Woodville AreaApr 2020Debt$12.5M72.4%Passed
DenmarkApr 2020Non-recurring$2.8M2020-21 to 2022-2354.1%Passed
Elk Mound AreaApr 2020Debt$15.7M64.7%Passed
OostburgApr 2020Debt$7.5M62.5%Passed
Wrightstown CommunityApr 2020Debt$28.7M57.9%Passed
Freedom AreaApr 2019Debt$55.7M39.3%Failed
Freedom AreaApr 2019Recurring$625Kfrom 2021-2237.4%Failed
MiltonApr 2019Debt$59.9M52.9%Passed
SomersetApr 2019Debt$28.6M59.3%Passed
SomersetApr 2019Recurring$1.0Mfrom 2019-2060.3%Passed
River FallsApr 2018Debt$45.9M72.7%Passed
River FallsApr 2018Debt$2.1M60.5%Passed
Freedom AreaNov 2017Debt$66.7M36.8%Failed
Freedom AreaNov 2017Non-recurring$3.7M2020-21 to 2024-2534.6%Failed
MiltonNov 2017Debt$69.9M44.8%Failed
DenmarkApr 2017Debt$14.9M66.7%Passed
DenmarkApr 2017Non-recurring$2.8M2017-18 to 2019-2068.6%Passed
MosineeApr 2017Debt$35.0M40.1%Failed
MosineeApr 2017Recurring$160Kfrom 2018-1943.1%Failed
MosineeApr 2017Debt$1.1M27.8%Failed
MosineeApr 2017Debt$5.2M30.3%Failed
KewaskumNov 2016Debt$28.4M60.9%Passed
MiltonNov 2016Non-recurring$12.5M2016-17 to 2020-2152.4%Passed
MiltonNov 2016Debt$87.0M48.6%Failed
Wrightstown CommunityNov 2016Debt$3.8M61.1%Passed
MosineeApr 2016Debt$383K42.3%Failed
MosineeApr 2016Debt$45.0M40.1%Failed
SomersetApr 2016Non-recurring$4.3M2016-17 to 2020-2141.6%Failed
Winneconne CommunityApr 2016Non-recurring$1.2M2017-18 to 2021-2258.5%Passed
Winneconne CommunityApr 2016Debt$12.5M61.3%Passed
OostburgFeb 2016Debt$9.6M52.4%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.

93% of Somerset's teachers stayed in the district into 2025-26, against 93% for the median peer and 91% statewide; 6% left Wisconsin public schools. Average teacher salary was $66,959, against $66,323 for the median peer and $61,273 statewide.

SomersetPeers (median)Wisconsin (median district)
97%93%90%87%83%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators79+29%+10%
Teachers110100−9%+8%
Aides/Paraprofessionals3933−15%+22%
Pupil Services1112+9%+21%
Other4143+5%+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 Somerset 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 Somerset 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. Somerset: 1,427 students, $12,846 day-to-day cost, 8.5 students per staff member, 21.0% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
New RichmondSaint Croix93,503$13,2417.927.2%
River FallsPierce193,370$12,8077.617.7%
Baldwin-Woodville AreaSaint Croix211,651$12,7437.625.5%
Elk Mound AreaDunn521,156$13,1398.124.1%
MosineeMarathon1491,879$13,3207.921.3%
Winneconne CommunityWinnebago2071,739$12,7507.820.1%
Freedom AreaOutagamie2211,518$14,0968.416.1%
Wrightstown CommunityBrown2321,361$12,6587.519.2%
DenmarkBrown2441,618$12,8287.821.9%
KewaskumWashington2481,777$12,1738.222.1%
MiltonRock2483,425$12,5528.321.9%
OostburgSheboygan2611,023$13,0738.417.0%

Regional peers 6 districts

The 6 districts of the same type within 25 miles of Somerset, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of Somerset’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
HudsonSaint Croix94,997$14,7637.413.9%
New RichmondSaint Croix93,503$13,2417.927.2%
OsceolaPolk101,376$15,0306.325.7%
River FallsPierce193,370$12,8077.617.7%
Baldwin-Woodville AreaSaint Croix211,651$12,7437.625.5%
Glenwood CitySaint Croix24609$13,2466.338.4%

“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.