Budget Committee
Wisconsin · Twin Lakes #4 · Kenosha County · CESA 02

Twin Lakes #4 School District

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

On the ballot · November 3, 2026

Twin Lakes #4 School District: one referendum question

Shall the School District Number 4, Village of Twin Lakes, Kenosha County, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $800,000 per year for four years, beginning with the 2026-2027 school year and ending with the 2029-2030 school year, for non-recurring purposes consisting of operational and maintenance expenses?

Source: newspaper legal notice

Enrollment
240
2025-26
Revenue-limit members
346
2025-26 funding count
Enrollment, 5 yr
−11.1%
headcount change · regional −6.4%
Cost / member
$16,602
day-to-day, 2024-25
Mill rate
4.59
statewide K-12 6.90
Home value
−14%
2025 tax roll vs. 30 nearby districts
Teachers staying
71%
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, Twin Lakes #4 scored −0.82 in ELA and +0.13 in math (18th and 52nd percentile statewide); over the last three tested years it averaged −0.66 and −0.27.

Twin Lakes #4Peers (median)Average Wisconsin district (0)

ELA

+1.84+0.98+0.13−0.72−1.572015-162019-202024-25

Math

+1.33+0.61−0.11−0.84−1.562015-162019-202024-25

Expected z-score given demographics

MeasureTwin Lakes #4Expected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25−0.82+0.07well below expected+0.02well below expected
Forward math, z-score2024-25+0.13+0.02about as expected−0.35higher than 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

240 students in 2025-26, −11.1% over five years while the regional peer median moved −6.4%.

Spending

$16,602 day-to-day cost per member in 2024-25, above the peer median of $15,787 and above the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $27,525.

Taxes

The school tax rate is 4.59 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $4.4M, none of it referendum-approved debt.

Revenue limit

$13,611 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 1 operating question, passing 0, most recently Apr 2026 (non-recurring, failed).

Twin Lakes #4 enrolled 240 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 41%; the median regional peer shrank 9% and the median Wisconsin district shrank 9%. The chart indexes each series to its 2014-15 level.

Twin Lakes #4Regional peers (median)Wisconsin (median district)
105927967542014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Twin Lakes #4's size. In 2024-25, 338 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 267 students attended its schools. Open enrollment connects them: 138 residents attended other districts and 52 students from other districts came in. Since 2014-15, the resident count has fallen 31% while attendance has fallen 35%, as net transfers out went from 96 to 86.

YearResidentsOpen enr. outOpen enr. inAttending
2020-2138417644270
2021-2238816339283
2022-2336715043278
2023-2436914652283
2024-2533813852267
2025-26———240

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

Twin Lakes #4 enrolled 30 kindergartners on average over the last three years, −12% against the three years ending 2016-17, where the median regional peer moved −10% and the median Wisconsin district −12%. Over the same span its K–12 count moved −32% 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, Twin Lakes #4 loses students as its cohorts move up — 0.963 per student at 1 of 8 grade steps, against 1.007 for its regional peers. Cohorts shrink as they move up, so this district is losing students it already has, not only enrolling fewer.

YearKindergarten
2020-2127
2021-2226
2022-2325
2023-2430
2024-2532
2025-2629

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 12 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities21.7%13.3%16.0%
English learners5.0%0.7%2.4%
Economically disadvantaged25.4%55.9%35.6%
White79.6%85.2%85.3%
Hispanic12.5%11.9%6.8%
Two or More7.1%2.2%3.9%
Black0.8%0.4%1.0%
Asian—0.4%0.9%

Community (ACS 2024)

MeasureTwin Lakes #4Median WI district
Median household income$78,705$77,317
Poverty rate1.2%8.3%
Adults with a bachelor's degree or more20.8%25.4%
Households with children26.8%25.9%
Residents 65 and older15.1%20.5%
Median home value (2025 tax roll)$326,150$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Twin Lakes #4 was worth $326,150, 14% below the median of the 30 nearest districts, all within 20 miles ($380,900). That ranks 26th of 31 in the area and at the 69th percentile of Wisconsin districts (state median $263,500).

2025 tax rollTwin Lakes #4Nearby medianDifferenceWisconsin median
Median home value$326,150$380,900−14%$263,500
Middle half of homes$231,400–$485,800

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 30 whose NCES office address is closest to Twin Lakes #4's: Linn J6 (13 mi, $824,900); Geneva J4 (13 mi, $638,000); Fontana J8 (17 mi, $606,950); North Cape (20 mi, $541,050); Big Foot UHS (18 mi, $478,400); Bristol #1 (10 mi, $469,000); Brighton #1 (11 mi, $467,900); Yorkville J2 (18 mi, $465,650); Dover #1 (13 mi, $447,550); Linn J4 (12 mi, $446,800); Paris J1 (13 mi, $439,800); Williams Bay (17 mi, $439,000); East Troy Community (20 mi, $413,400); Waterford UHS (17 mi, $391,000); Waterford Graded J1 (17 mi, $387,800); Union Grove UHS (15 mi, $374,000); Randall J1 (2 mi, $372,100); Westosha Central UHS (8 mi, $367,800); Wheatland J1 (4 mi, $358,250); Elkhorn Area (18 mi, $347,200); Walworth J1 (18 mi, $340,500); Wilmot UHS (3 mi, $339,700); Lake Geneva-Genoa City UHS (10 mi, $335,700); Lake Geneva J1 (10 mi, $332,800); Silver Lake J1 (4 mi, $329,100); Salem (7 mi, $322,500); Union Grove J1 (15 mi, $321,100); Burlington Area (10 mi, $319,650); Trevor-Wilmot Consolidated (6 mi, $314,000); Genoa City J2 (4 mi, $289,650).

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. Twin Lakes #4's revenue-limit membership for 2025-26 is 346.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-213844251.11
2021-223884011.03
2022-233673771.03
2023-243693691.00
2024-253383521.04
2025-26—346—

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

In spring 2025, 43% of Twin Lakes #4 students met or exceeded Forward standards in ELA and 58% 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

MeasureTwin Lakes #4PeersWisconsin medianYear
Attendance rate95.6%95.0%94.3%2024-25
Chronic absenteeism4.3%8.4%10.9%2024-25
ACT composite (grade 11)———NA-NA
Suspensions and expulsions per 1,00097.411.433.02024-25

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

Twin Lakes #4's day-to-day cost per member was $16,602 in 2024-25, against $15,787 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 $27,525, against $17,826 for the median peer and $18,324 statewide. Local property tax paid for 69% of revenue, against 38% statewide.

Twin Lakes #4Peers (median)Wisconsin (median district)
$17,502$15,178$12,854$10,529$8,2052006-072010-112014-152018-192024-25

The revenue limit allows $13,611 per member for 2025-26, in line with the statewide K-12 median of $13,575 and below the peer median of $14,374. 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 1 operating question, passing 0, most recently Apr 2026 (non-recurring, failed).

Twin Lakes #4Peers (median)Wisconsin (median district)
$15,082$13,254$11,425$9,597$7,7682005-062009-102013-142017-182021-222025-26

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 $4.4M, at a rate of 4.59 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$4.8M$3.9M$0.4M7.62
2021-22$4.9M$3.8M$0.7M7.10
2022-23$5.3M$3.7M$1.2M7.10
2023-24$5.7M$3.4M$1.8M6.67
2024-25$4.7M$3.6M$0.7M5.12
2025-26$4.4M$3.8M$0.0M4.59
Twin Lakes #4Regional peers (median)Wisconsin (median district)
11.219.277.335.383.442006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $3,694 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $326,200; the school portion of its bill is about $1,500.

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

A home at Twin Lakes #4's median value, about $326,000 at the current assessment, owes roughly $3,270 in property tax for taxes payable 2026. The school district's part is $1,500 (39% 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 $260 less than the bill on the median regional peer's median home.

Taxing authorityTwin Lakes #4Regional peers (median)
School district$1,500 39%$1,720 42%
Technical college$170 4%$180 4%
County$990 26%$1,030 25%
City, village or town$1,070 28%$1,090 27%
Special districts$130 3%$60 1%
State school levy tax credit−$580−$520
Total$3,270$3,530
Median home value$326,000$370,000

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 $326,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Twin Lakes #4's rates the home owes $3,270; at the median regional peer's rates it would owe $3,270.

Taxing authorityTwin Lakes #4Regional peers (median)
School district$1,500 39%$1,370 41%
Technical college$170 4%$170 5%
County$990 26%$880 26%
City, village or town$1,070 28%$890 26%
Special districts$130 3%$40 1%
State school levy tax credit−$580−$480
Total$3,270$3,270
Tax as a share of home value1.00%1.00%

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 1,852 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. For an elementary or union high school district the school row is this district's levy only; homes here also pay the paired district's school tax.

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 6 referendum questions since 1998 and approved 3.

ElectionTypePurposeAmountYesResult
Apr 2026OperatingExceed revenue limit by $800,000 per year for 4 years.$3.2M48.3%Failed
May 2014CapitalPaying for the cost of improvements at the District building$6.0M77.3%Passed
Nov 2000Capitalconstruct addition to and renovate instructional media center at Lakewood School$0.5M59.7%Passed
Nov 2000Capitalprepare site; construct/equip 4 classrooms, kitchen, lunchroom at Lakewood School;archi...$1.4M64.9%Passed
Mar 1998Capitalbuilding addition$3.7M42.3%Failed
Jan 1998Capitalbuilding addition$3.4M46.1%Failed

DPI referenda file, 1993 onward.

2 of the 12 peers have a question before voters on November 3, 2026: Minocqua J1 (recurring $3.5M); Trevor-Wilmot Consolidated (non-recurring $7.6M). Twin Lakes #4 also has a question on that ballot. At the most recent election, April 2026, 2 questions among Twin Lakes #4 and its peers went to voters and 0 passed; Twin Lakes #4's non-recurring question failed with 48.3% yes.

Since 2016 the peers have passed 11 of 17 (65%) of their questions: 7 of 12 (58%) of revenue-limit (operating) questions and 4 of 5 (80%) of debt questions. Twin Lakes #4's record over the same years is 0 of 1 (0%). In 2026-27, 5 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
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
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%
Minocqua J1Feb 2006Recurring$977Kongoing53.9%
Trevor-Wilmot ConsolidatedApr 2022Non-recurring$800K2022-23 to 2026-2756.4%
Washington-CaldwellApr 2024Non-recurring$450K2024-25 to 2027-2855.9%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
Twin Lakes #4100 of 10 of 0Apr 2026, failed 48%
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%
Minocqua J1000 of 00 of 0none
North Cape000 of 00 of 0none
Norway J7000 of 00 of 0none
Paris J1000 of 00 of 0none
Silver Lake J1210 of 11 of 1Apr 2025, passed 67%
Stone Bank000 of 00 of 0none
Trevor-Wilmot Consolidated311 of 30 of 0Apr 2026, failed 42%
Washington-Caldwell321 of 21 of 1Apr 2024, passed 56%

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
Herman-Neosho-RubiconApr 2024Debt$23.0M15.6%Failed
Washington-CaldwellApr 2024Non-recurring$1.8M2024-25 to 2027-2855.9%Passed
Silver Lake J1Apr 2023Non-recurring$2.4M2023-24 to 2025-2649.4%Failed
Washington-CaldwellApr 2023Non-recurring$1.4M2023-24 to 2026-2746.5%Failed
Washington-CaldwellApr 2023Debt$2.5M54.4%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
Trevor-Wilmot ConsolidatedApr 2021Non-recurring$3.0M2021-22 to 2025-2648.9%Failed
Linn J6Nov 2020Recurring$200Kfrom 2020-2167.3%Passed
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.

71% of Twin Lakes #4's teachers stayed in the district into 2025-26, against 92% for the median peer and 91% statewide; 4% left Wisconsin public schools. Average teacher salary was $55,419, against $58,630 for the median peer and $61,273 statewide.

Twin Lakes #4Peers (median)Wisconsin (median district)
102%89%76%63%51%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators24+100%0%
Teachers2520−20%−3%
Aides/Paraprofessionals711+57%+100%
Pupil Services220%+42%
Other139−31%+20%

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 Twin Lakes #4 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 Twin Lakes #4 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. Twin Lakes #4: 240 students, $16,602 day-to-day cost, 5.8 students per staff member, 25.4% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
Genoa City J2Walworth4369$15,8924.831.7%
Silver Lake J1Kenosha4444$13,8317.128.2%
Trevor-Wilmot ConsolidatedKenosha6445$16,1516.924.7%
Linn J6Walworth13177$17,6686.322.6%
Paris J1Kenosha13258$15,8317.917.4%
North CapeRacine20201$14,8927.011.9%
Washington-CaldwellRacine22204$15,4966.814.2%
Norway J7Racine23104$16,4117.030.8%
Stone BankWaukesha44235$15,7435.710.6%
Holy Hill AreaWashington50499$15,1786.519.0%
Herman-Neosho-RubiconDodge56279$13,7125.620.4%
Minocqua J1Oneida241497$19,5416.028.2%

Regional peers 12 districts

The 12 districts of the same type within 25 miles of Twin Lakes #4, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of Twin Lakes #4’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
Genoa City J2Walworth4369$15,8924.831.7%
Silver Lake J1Kenosha4444$13,8317.128.2%
Trevor-Wilmot ConsolidatedKenosha6445$16,1516.924.7%
Brighton #1Kenosha11184$12,4717.721.7%
Linn J6Walworth13177$17,6686.322.6%
Paris J1Kenosha13258$15,8317.917.4%
Walworth J1Walworth18390$15,9846.550.3%
Yorkville J2Racine18450$16,3548.624.2%
North CapeRacine20201$14,8927.011.9%
Washington-CaldwellRacine22204$15,4966.814.2%
Norway J7Racine23104$16,4117.030.8%
Sharon J11Walworth25170$15,8194.953.5%

“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.