Budget Committee
Wisconsin · Whitehall · Trempealeau County · CESA 04

Whitehall School District

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

On the ballot · November 3, 2026

Whitehall School District: one referendum question

Shall the Whitehall School District, Trempealeau and Jackson Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,250,000 per year for two years, beginning with the 2027-2028 school year and ending with the 2028-2029 school year, to continue the approval for non-recurring purposes consisting of operational and maintenance expenses?

Source: district website

Enrollment
776
2025-26
Revenue-limit members
732
2025-26 funding count
Enrollment, 5 yr
+3.7%
headcount change · regional −0.8%
Cost / member
$14,869
day-to-day, 2024-25
Mill rate
7.77
statewide K-12 6.90
Home value
−6%
2025 tax roll vs. 11 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, Whitehall scored −1.00 in ELA and +0.03 in math (14th and 48th percentile statewide); over the last three tested years it averaged −0.64 and +0.12.

WhitehallPeers (median)Average Wisconsin district (0)

ELA

+0.12−0.19−0.50−0.81−1.122015-162019-202024-25

Math

+0.54+0.07−0.40−0.86−1.332015-162019-202024-25

Expected z-score given demographics

MeasureWhitehallExpected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25−1.00−0.49lower than expected−0.68lower than expected
Forward math, z-score2024-25+0.03−0.42higher than expected−0.28about 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

776 students in 2025-26, +3.7% over five years while the regional peer median moved −0.8%.

Spending

$14,869 day-to-day cost per member in 2024-25, above the peer median of $14,708 and below the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $19,090.

Taxes

The school tax rate is 7.77 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $4.0M, 24% of it referendum-approved debt.

Revenue limit

$13,748 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 4 operating questions, passing 4, most recently Apr 2025 (non-recurring, passed).

Whitehall enrolled 776 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has grown 1%; the median regional peer shrank 2% 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 6.5% of school-age children (2024-25), against 9.7% in the median district.

WhitehallRegional peers (median)Wisconsin (median district)
1041009793892014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Whitehall's size. In 2024-25, 775 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 760 students attended its schools. Open enrollment connects them: 85 residents attended other districts and 103 students from other districts came in. Since 2014-15, the resident count has grown 2% while attendance has fallen 2%, as net transfers in went from 3 to 18.

YearResidentsOpen enr. outOpen enr. inAttending
2020-2172770104748
2021-2276767109778
2022-2377888106773
2023-247747895758
2024-2577585103760
2025-26———776

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

Whitehall enrolled 52 kindergartners on average over the last three years, +0% against the three years ending 2016-17, where the median regional peer moved −7% and the median Wisconsin district −12%. Over the same span its K–12 count moved +1% and the median regional peer −2%.

Where a falling enrollment line comes from matters more than its slope. Following each class from one grade to the next, Whitehall gains students as its cohorts move up — 1.004 per student at 8 of 12 grade steps, against 1.004 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
2020-2146
2021-2253
2022-2359
2023-2451
2024-2558
2025-2647

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 10 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities16.2%13.4%16.0%
English learners7.5%5.1%2.4%
Economically disadvantaged46.1%50.0%35.6%
White75.4%82.1%85.3%
Hispanic20.1%13.2%6.8%
Two or More3.4%2.1%3.9%
Amer Indian1.2%1.5%0.4%
Asian—0.1%0.9%
Black—0.9%1.0%

Community (ACS 2024)

MeasureWhitehallMedian WI district
Median household income$73,846$77,317
Poverty rate9.1%8.3%
Adults with a bachelor's degree or more17.7%25.4%
Households with children29.2%25.9%
Residents 65 and older20.7%20.5%
Median home value (2025 tax roll)$168,250$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Whitehall was worth $168,250, 6% below the median of the 11 districts within 25 miles ($179,100). That ranks 9th of 12 in the area and at the 15th percentile of Wisconsin districts (state median $263,500).

2025 tax rollWhitehallNearby medianDifferenceWisconsin median
Median home value$168,250$179,100−6%$263,500
Middle half of homes$122,700–$229,600

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 Whitehall's: Galesville-Ettrick-Trempealeau (19 mi, $276,300); Eleva-Strum (14 mi, $211,000); Osseo-Fairchild (16 mi, $195,500); Augusta (24 mi, $190,000); Arcadia (12 mi, $182,500); Mondovi (22 mi, $179,100); Black River Falls (24 mi, $176,650); Independence (5 mi, $176,100); Blair-Taylor (8 mi, $165,700); Gilmanton (18 mi, $154,550); Alma Center (21 mi, $131,800).

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. Whitehall's revenue-limit membership for 2025-26 is 732.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-217277441.02
2021-227677330.96
2022-237787270.93
2023-247747370.95
2024-257757380.95
2025-26—732—

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

In spring 2025, 40% of Whitehall students met or exceeded Forward standards in ELA and 56% 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

MeasureWhitehallPeersWisconsin medianYear
Attendance rate96.1%94.1%94.3%2024-25
Chronic absenteeism7.7%12.4%10.9%2024-25
ACT composite (grade 11)17.718.619.22024-25
Suspensions and expulsions per 1,0009.229.833.02024-25

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

Whitehall's day-to-day cost per member was $14,869 in 2024-25, against $14,708 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 $19,090, against $18,356 for the median peer and $18,324 statewide. Local property tax paid for 23% of revenue, against 38% statewide.

WhitehallPeers (median)Wisconsin (median district)
$15,645$13,876$12,108$10,339$8,5702006-072010-112014-152018-192024-25

The revenue limit allows $13,748 per member for 2025-26, above the statewide K-12 median of $13,575 and above the peer median of $13,409. 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 4 operating questions, passing 4, most recently Apr 2025 (non-recurring, passed).

WhitehallPeers (median)Wisconsin (median district)
$14,393$12,726$11,060$9,394$7,7272005-062009-102013-142017-182021-222025-26

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 $4.0M, at a rate of 7.77 mills per $1,000 of equalized value (statewide K-12 median 6.90). 24% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$3.1M$2.1M$1.0M9.46
2021-22$3.2M$2.1M$1.0M9.02
2022-23$2.6M$1.5M$1.0M6.54
2023-24$3.3M$2.1M$0.9M7.55
2024-25$3.5M$2.0M$0.9M7.16
2025-26$4.0M$2.6M$0.9M7.77
WhitehallRegional peers (median)Wisconsin (median district)
11.8710.408.927.445.972006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $2,508 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $168,200; the school portion of its bill is about $1,310.

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

A home at Whitehall's median value, about $168,000 at the current assessment, owes roughly $2,720 in property tax for taxes payable 2026. The school district's part is $1,310 (44% 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 $200 more than the bill on the median regional peer's median home.

Taxing authorityWhitehallRegional peers (median)
School district$1,310 44%$1,340 47%
Technical college$150 5%$140 5%
County$830 28%$840 30%
City, village or town$560 19%$460 16%
Special districts$100 4%$50 2%
State school levy tax credit−$230−$260
Total$2,720$2,520
Median home value$168,000$186,000

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 $168,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Whitehall's rates the home owes $2,720; at the median regional peer's rates it would owe $2,240.

Taxing authorityWhitehallRegional peers (median)
School district$1,310 44%$1,170 47%
Technical college$150 5%$130 5%
County$830 28%$780 31%
City, village or town$560 19%$400 16%
Special districts$100 4%$40 2%
State school levy tax credit−$230−$240
Total$2,720$2,240
Tax as a share of home value1.62%1.33%

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 1,074 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 5 referendum questions since 2009 and approved 5.

ElectionTypePurposeAmountYesResult
Apr 2025Operating$1,250,000 per year non-recurring operating referendum for two years. Beginning with th...$2.5M55.8%Passed
Apr 2023OperatingExceed revenue limit for two year for operating expenses$1.7M60.3%Passed
Apr 2019OperatingExceed revenue limit for four years for operating expenses.$1.8M51.6%Passed
Feb 2013CapitalPaying the cost of construction and equipping of a new elementary school$12.5M62.7%Passed
Oct 2009Operatingpaying the cost of maintenance projects and technology infrastructure$0.5M74.1%Passed

DPI referenda file, 1993 onward.

3 of the 12 peers have a question before voters on November 3, 2026: Mayville (non-recurring $6.7M); Oconto Unified (non-recurring $4.5M); Westfield (non-recurring $7.0M). Whitehall also has a question on that ballot. At the most recent election, April 2026, 5 questions among Whitehall and its peers went to voters and 3 passed.

Since 2016 the peers have passed 28 of 35 (80%) of their questions: 15 of 22 (68%) of revenue-limit (operating) questions and 13 of 13 (100%) of debt questions. Whitehall's record over the same years is 3 of 3 (100%). In 2026-27, 9 of these 13 districts have voter approval to exceed the revenue limit.

On the ballot now

DistrictVote dateTypeAmountPer yearSchool years
MayvilleNov 3, 2026Non-recurring$6.7M$950K2027-28 to 2033-34
Oconto UnifiedNov 3, 2026Non-recurring$4.5M$900K2027-28 to 2031-32
WestfieldNov 3, 2026Non-recurring$7.0M$1.4M2026-27 to 2030-31
WhitehallNov 3, 2026Non-recurring$2.5M$1.2M2027-28 to 2028-29

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
Alma CenterNov 2024Non-recurring$745K2024-25 to 2027-2863.2%
Blair-TaylorApr 2026Non-recurring$1.1M2026-27 to 2028-2957.3%
BonduelNov 2024Non-recurring$300K2025-26 to 2030-3154.0%
BonduelNov 2024Non-recurring$450K2025-26 to 2030-3154.1%
DodgelandApr 2026Non-recurring$700K2026-27 to 2029-3052.0%
Melrose-MindoroApr 2026Non-recurring$1.0M2026-27 to 2029-3059.0%
Melrose-MindoroFeb 2011Recurring$425Kfrom 2011-1263.8%
Melrose-MindoroJun 2000Recurring$230Kfrom 2000-0174.9%
Melrose-MindoroSep 1996Recurring$125Kongoing54.6%
Osseo-FairchildApr 2024Non-recurring2024-25 to 2027-2860.2%
Osseo-FairchildOct 1998Recurring$264Kongoing71.4%
RiverdaleApr 2025Non-recurring2025-26 to 2029-3050.4%
RiverdaleApr 2021Non-recurring2022-23 to 2040-4158.7%
Spooner AreaApr 2002Recurring$350Kongoing55.7%
WhitehallApr 2025Non-recurring$1.2M2025-26 to 2026-2755.8%

Track record since 2016

DistrictQuestionsPassedOperating passedDebt passedMost recent
Whitehall333 of 30 of 0Apr 2025, passed 56%
Alma Center331 of 12 of 2Nov 2024, passed 57%
Blair-Taylor332 of 21 of 1Apr 2026, passed 57%
Bonduel643 of 51 of 1Nov 2024, passed 54%
Dodgeland321 of 21 of 1Apr 2026, passed 52%
Mayville110 of 01 of 1Apr 2017, passed 50%
Melrose-Mindoro321 of 21 of 1Apr 2026, passed 59%
Oconto Unified321 of 21 of 1Apr 2026, failed 46%
Osseo-Fairchild332 of 21 of 1Apr 2024, passed 60%
Riverdale433 of 40 of 0Apr 2025, passed 50%
Spooner Area221 of 11 of 1Apr 2023, passed 51%
Westfield210 of 11 of 1Apr 2026, failed 40%
Wild Rose220 of 02 of 2Apr 2022, passed 55%

Every question decided since 2016

DistrictDateTypeAmountSchool yearsYesResult
Blair-TaylorApr 2026Non-recurring$3.3M2026-27 to 2028-2957.3%Passed
DodgelandApr 2026Non-recurring$2.8M2026-27 to 2029-3052.0%Passed
Melrose-MindoroApr 2026Non-recurring$4.0M2026-27 to 2029-3059.0%Passed
Oconto UnifiedApr 2026Non-recurring$6.0M2026-27 to 2030-3146.4%Failed
WestfieldApr 2026Non-recurring$5.6M2026-27 to 2029-3040.4%Failed
DodgelandApr 2025Non-recurring$7.0M2024-25 to 2028-2942.7%Failed
Melrose-MindoroApr 2025Recurring$1.2Mongoing45.1%Failed
RiverdaleApr 2025Non-recurring$5.0M2025-26 to 2029-3050.4%Passed
WhitehallApr 2025Non-recurring$2.5M2025-26 to 2026-2755.8%Passed
Alma CenterNov 2024Debt$2.9M57.5%Passed
Alma CenterNov 2024Non-recurring$3.0M2024-25 to 2027-2863.2%Passed
BonduelNov 2024Non-recurring$1.8M2025-26 to 2030-3154.0%Passed
BonduelNov 2024Non-recurring$2.7M2025-26 to 2030-3154.1%Passed
WestfieldNov 2024Debt$27.0M62.4%Passed
RiverdaleAug 2024Non-recurring$5.2M2025-26 to 2029-3049.6%Failed
Osseo-FairchildApr 2024Non-recurring$8.8M2024-25 to 2027-2860.2%Passed
Blair-TaylorApr 2023Non-recurring$3.9M2023-24 to 2025-2652.6%Passed
Spooner AreaApr 2023Non-recurring$5.8M2023-24 to 2025-2650.8%Passed
WhitehallApr 2023Non-recurring$1.7M2023-24 to 2024-2560.3%Passed
Wild RoseApr 2022Debt$15.6M55.5%Passed
Wild RoseApr 2022Debt$2.3M60.0%Passed
Alma CenterApr 2021Debt$4.9M56.6%Passed
BonduelApr 2021Debt$12.5M57.6%Passed
Oconto UnifiedApr 2021Debt$13.0M61.7%Passed
Oconto UnifiedApr 2021Non-recurring$4.0M2021-22 to 2025-2658.2%Passed
RiverdaleApr 2021Non-recurring$7.9M2022-23 to 2040-4158.7%Passed
Blair-TaylorNov 2020Debt$4.1M57.1%Passed
DodgelandApr 2020Debt$17.0M65.1%Passed
Osseo-FairchildApr 2020Debt$3.9M65.3%Passed
Osseo-FairchildApr 2020Non-recurring$3.1M2020-21 to 2023-2460.2%Passed
Spooner AreaApr 2020Debt$16.0M57.2%Passed
WhitehallApr 2019Non-recurring$1.8M2019-20 to 2022-2351.6%Passed
BonduelNov 2018Non-recurring$900K2019-20 to 2024-2560.9%Passed
BonduelAug 2017Non-recurring$2.7M2017-18 to 2019-2045.9%Failed
BonduelApr 2017Non-recurring$3.0M2017-18 to 2019-2046.0%Failed
MayvilleApr 2017Debt$24.5M50.3%Passed
RiverdaleApr 2017Non-recurring$3.0M2017-18 to 2021-2266.6%Passed
Melrose-MindoroNov 2016Debt$24.7M54.7%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 Whitehall's teachers stayed in the district into 2025-26, against 88% for the median peer and 91% statewide; 3% left Wisconsin public schools. Average teacher salary was $64,821, against $59,118 for the median peer and $61,273 statewide.

WhitehallPeers (median)Wisconsin (median district)
98%95%92%89%86%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators330%+7%
Teachers6166+8%−3%
Aides/Paraprofessionals1318+38%+23%
Pupil Services118−27%+7%
Other4253+26%−8%

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 Whitehall 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 Whitehall 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. Whitehall: 776 students, $14,869 day-to-day cost, 6.4 students per staff member, 46.1% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
Blair-TaylorTrempealeau10587$16,3885.649.7%
Osseo-FairchildTrempealeau16717$16,5125.640.0%
Alma CenterJackson17560$15,8755.953.4%
Melrose-MindoroJackson24684$14,9436.634.1%
RiverdaleGrant93620$15,7846.349.0%
WestfieldMarquette951,016$14,1596.345.7%
Wild RoseWaushara103564$14,2826.345.0%
Spooner AreaWashburn107985$14,1086.846.5%
BonduelShawano139783$14,6306.435.7%
DodgelandDodge144666$14,7876.351.8%
MayvilleDodge147922$14,1076.644.1%
Oconto UnifiedOconto166883$14,2816.847.3%

Regional peers 10 districts

The 10 districts of the same type within 25 miles of Whitehall, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of Whitehall’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
Blair-TaylorTrempealeau10587$16,3885.649.7%
IndependenceTrempealeau11416$14,2635.862.7%
Eleva-StrumTrempealeau13660$14,3177.629.8%
Osseo-FairchildTrempealeau16717$16,5125.640.0%
Alma CenterJackson17560$15,8755.953.4%
ArcadiaTrempealeau191,258$13,2405.970.9%
AugustaEau Claire22531$16,3545.044.1%
Galesville-Ettrick-TrempealeauTrempealeau231,421$14,8956.225.9%
Melrose-MindoroJackson24684$14,9436.634.1%
MondoviBuffalo25967$13,2247.734.9%

“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.