Budget Committee
Wisconsin · Winter · Sawyer County · CESA 12

Winter School District

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

On the ballot · November 3, 2026

Winter School District: one referendum question

Shall the School District of Winter, located in Sawyer County and Rusk County, Wisconsin, be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,500,000 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 expenses, including but not limited to school safety, staffing, and facility maintenance?

Source: newspaper legal notice

Enrollment
186
2025-26
Revenue-limit members
235
2025-26 funding count
Enrollment, 5 yr
−24.1%
headcount change · regional −18.2%
Cost / member
$22,607
day-to-day, 2024-25
Mill rate
4.65
statewide K-12 6.90
Home value
+44%
2025 tax roll vs. 5 nearby districts
Teachers staying
81%
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, Winter scored −0.83 in ELA and −0.44 in math (18th and 30th percentile statewide); over the last three tested years it averaged −1.10 and −0.77.

WinterPeers (median)Average Wisconsin district (0)

ELA

+0.68+0.10−0.49−1.07−1.662015-162019-202024-25

Math

+0.47−0.05−0.57−1.09−1.612015-162019-202024-25

Expected z-score given demographics

MeasureWinterExpected: WisconsinExpected: peersGap from expected
Forward ELA, z-score2024-25−0.83−0.81about as expected−0.79about as expected
Forward math, z-score2024-25−0.44−0.88higher than expected−0.74about 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

186 students in 2025-26, −24.1% over five years while the regional peer median moved −18.2%.

Spending

$22,607 day-to-day cost per member in 2024-25, above the peer median of $20,104 and above the statewide median of $14,960. Counting construction, debt, transportation and food, total cost was $26,201.

Taxes

The school tax rate is 4.65 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $3.8M, 7% of it referendum-approved debt.

Revenue limit

$14,344 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).

Winter enrolled 186 students in 2025-26 (the September headcount certified by DPI). Since 2014-15 its enrollment has fallen 31%; the median regional peer shrank 26% and the median Wisconsin district shrank 9%. The chart indexes each series to its 2014-15 level.

WinterRegional peers (median)Wisconsin (median district)
104948575652014-152016-172018-192020-212022-232025-26

Children who live here and students who attend

Two DPI counts describe Winter's size. In 2019-20, 277 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 251 students attended its schools. Open enrollment connects them: 42 residents attended other districts and 9 students from other districts came in. Since 2014-15, the resident count has fallen 13% while attendance has fallen 7%, as net transfers out went from 59 to 33.

YearResidentsOpen enr. outOpen enr. inAttending
2020-2125834—245
2021-2227741—245
2022-2327447—249
2023-2426852—225
2024-2522762—206
2025-26———186

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

Winter enrolled 12 kindergartners on average over the last three years, −36% against the three years ending 2016-17, where the median regional peer moved −16% and the median Wisconsin district −12%. Over the same span its K–12 count moved −19% and the median regional peer −20%.

Where a falling enrollment line comes from matters more than its slope. Following each class from one grade to the next, Winter loses students as its cohorts move up — 0.988 per student at 6 of 12 grade steps, against 0.990 for its regional peers. Cohorts shrink as they move up, so this district is losing students it already has, not only enrolling fewer.

YearKindergarten
2020-2120
2021-2220
2022-2317
2023-249
2024-2516
2025-2610

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 3 regional peers with grade-level data.

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities22.6%17.1%16.0%
Economically disadvantaged71.0%59.2%35.6%
White82.8%86.5%85.3%
Hispanic6.5%3.3%6.8%
Amer Indian5.4%4.9%0.4%
Two or More5.4%5.3%3.9%

Community (ACS 2024)

MeasureWinterMedian WI district
Median household income$57,951$77,317
Poverty rate17.6%8.3%
Adults with a bachelor's degree or more20.9%25.4%
Households with children14.1%25.9%
Residents 65 and older33.2%20.5%
Median home value (2025 tax roll)$158,900$263,500

Home values against nearby districts

On the 2025 tax roll the median home in Winter was worth $158,900, 44% above the median of the 5 nearest districts, all within 28 miles ($110,450). That ranks 2nd of 6 in the area and at the 12th percentile of Wisconsin districts (state median $263,500).

2025 tax rollWinterNearby medianDifferenceWisconsin median
Median home value$158,900$110,450+44%$263,500
Middle half of homes$91,800–$258,900

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 5 whose NCES office address is closest to Winter's: Hayward Community (27 mi, $348,900); Bruce (28 mi, $155,600); Ladysmith (24 mi, $110,450); Flambeau (25 mi, $102,700); Butternut (28 mi, $84,150).

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. Winter's revenue-limit membership for 2025-26 is 235.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-212582711.05
2021-222772680.97
2022-232742690.98
2023-242682681.00
2024-252272541.12
2025-26—235—

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 Winter students met or exceeded Forward standards in ELA and 49% 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

MeasureWinterPeersWisconsin medianYear
Attendance rate93.2%92.6%94.3%2024-25
Chronic absenteeism10.8%19.6%10.9%2024-25
ACT composite (grade 11)16.318.619.22024-25
Suspensions and expulsions per 1,000151.142.634.92023-24

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

Winter's day-to-day cost per member was $22,607 in 2024-25, against $20,104 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 $26,201, against $23,372 for the median peer and $18,324 statewide. Local property tax paid for 68% of revenue, against 38% statewide.

WinterPeers (median)Wisconsin (median district)
$24,167$20,137$16,106$12,075$8,0452006-072010-112014-152018-192024-25

The revenue limit allows $14,344 per member for 2025-26, above the statewide K-12 median of $13,575 and below the peer median of $17,162. 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).

WinterPeers (median)Wisconsin (median district)
$18,182$15,546$12,910$10,275$7,6392005-062009-102013-142017-182021-222025-26

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 $3.8M, at a rate of 4.65 mills per $1,000 of equalized value (statewide K-12 median 6.90). 7% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral (10)Ref. debt (39)Mill rate
2020-21$3.5M$3.0M$0.3M7.28
2021-22$3.4M$3.0M$0.3M6.77
2022-23$3.9M$2.9M$0.8M6.74
2023-24$3.9M$3.0M$0.7M5.89
2024-25$3.7M$3.2M$0.3M5.11
2025-26$3.8M$3.3M$0.3M4.65
WinterRegional peers (median)Wisconsin (median district)
11.179.347.515.683.852006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $691 in 2025 (statewide median $2,766). The median home on the 2025 tax roll is worth $158,900; the school portion of its bill is about $740.

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

A home at Winter's median value, about $159,000 at the current assessment, owes roughly $1,210 in property tax for taxes payable 2026. The school district's part is $740 (54% 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 $860 less than the bill on the median regional peer's median home.

Taxing authorityWinterRegional peers (median)
School district$740 54%$1,140 52%
Technical college$40 3%$60 3%
County$390 28%$720 33%
City, village or town$210 15%$270 12%
Special districts$0 0%$0 0%
State school levy tax credit−$160−$250
Total$1,210$2,070
Median home value$159,000$271,000

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 $159,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Winter's rates the home owes $1,210; at the median regional peer's rates it would owe $1,240.

Taxing authorityWinterRegional peers (median)
School district$740 54%$720 50%
Technical college$40 3%$50 3%
County$390 28%$450 31%
City, village or town$210 15%$230 16%
Special districts$0 0%$0 0%
State school levy tax credit−$160−$160
Total$1,210$1,240
Tax as a share of home value0.76%0.78%

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 2,069 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 6 referendum questions since 1993 and approved 2.

ElectionTypePurposeAmountYesResult
Apr 2026OperatingNon Recurring Purposes$8.0M39.5%Failed
Apr 2020CapitalFacility upgrades$4.0M65.5%Passed
Mar 1996Capitalproject $4,276,933 for add & renov to K-12$3.4M54.1%Passed
Mar 1995Capitalrenov, add, ADA$3.9M49.6%Failed
Dec 1994Capitalrenov, add, ADA$3.8M49.0%Failed
Dec 1993CapitalNot recorded$5.4M29.8%Failed

DPI referenda file, 1993 onward.

1 of the 12 peers has a question before voters on November 3, 2026: Siren (non-recurring $3.0M). Winter also has a question on that ballot. At the most recent election, April 2026, 6 questions among Winter and its peers went to voters and 4 passed; Winter's non-recurring question failed with 39.5% yes.

Since 2016 the peers have passed 27 of 36 (75%) of their questions: 22 of 27 (81%) of revenue-limit (operating) questions and 5 of 9 (56%) of debt questions. Winter's record over the same years is 1 of 2 (50%). In 2026-27, 8 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
WinterNov 3, 2026Non-recurring$6.0M$1.5M2027-28 to 2030-31

Operating authority above the revenue limit in 2026-27

DistrictApprovedTypePer yearSchool yearsYes
Beecher-Dunbar-PembineApr 2025Non-recurring$800K2025-26 to 2029-3057.3%
BirchwoodApr 2024Recurring$2.6Mfrom 2025-2667.0%
ButternutApr 2026Non-recurring$500K2026-27 to 2029-3050.1%
CassvilleApr 2026Non-recurring2026-27 to 2031-3275.5%
CassvilleApr 2020Recurring$568Kfrom 2024-2575.9%
Lake HolcombeApr 2025Non-recurring$900K2025-26 to 2027-2857.8%
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
Winter210 of 11 of 1Apr 2026, failed 40%
Bayfield110 of 01 of 1Apr 2025, passed 56%
Beecher-Dunbar-Pembine322 of 30 of 0Apr 2025, passed 57%
Birchwood222 of 20 of 0Apr 2024, passed 67%
Bowler000 of 00 of 0none
Butternut311 of 30 of 0Apr 2026, passed 50%
Cassville333 of 30 of 0Apr 2026, passed 75%
Gresham310 of 01 of 3Nov 2018, passed 56%
Lake Holcombe444 of 40 of 0Apr 2025, passed 58%
Siren742 of 32 of 4Apr 2026, failed 46%
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
ButternutApr 2026Non-recurring$2.0M2026-27 to 2029-3050.1%Passed
CassvilleApr 2026Non-recurring$3.9M2026-27 to 2031-3275.5%Passed
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
WinterApr 2026Non-recurring$8.0M2026-27 to 2029-3039.5%Failed
BayfieldApr 2025Debt$7.7M55.8%Passed
Beecher-Dunbar-PembineApr 2025Non-recurring$4.0M2025-26 to 2029-3057.3%Passed
ButternutApr 2025Non-recurring$4.4M2025-26 to 2028-2945.6%Failed
Lake HolcombeApr 2025Non-recurring$2.7M2025-26 to 2027-2857.8%Passed
WestonApr 2025Non-recurring$1.5M46.9%Failed
Beecher-Dunbar-PembineNov 2024Non-recurring$4.0M2025-26 to 2029-3048.0%Failed
ButternutNov 2024Non-recurring$4.8M2024-25 to 2027-2844.1%Failed
SirenNov 2024Debt$1.4M66.3%Passed
BirchwoodApr 2024Recurring$2.6Mfrom 2025-2667.0%Passed
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
BirchwoodApr 2020Non-recurring$5.8M2020-21 to 2024-2575.0%Passed
CassvilleApr 2020Recurring$600Kfrom 2024-2575.9%Passed
CassvilleApr 2020Non-recurring$3.0M2020-21 to 2025-2675.9%Passed
SirenApr 2020Non-recurring$900K2020-21 to 2022-2353.8%Passed
Wauzeka-SteubenApr 2020Non-recurring$954K2020-21 to 2022-2368.4%Passed
WinterApr 2020Debt$4.0M65.5%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
Wabeno AreaApr 2017Non-recurring$8.0M2017-18 to 2021-2257.0%Passed
Wabeno AreaApr 2017Non-recurring$300K2017-1858.5%Passed
GreshamApr 2016Debt$3.2M34.3%Failed
GreshamApr 2016Debt$6.0M39.5%Failed
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.

81% of Winter's teachers stayed in the district into 2025-26, against 85% for the median peer and 91% statewide; 10% left Wisconsin public schools. Average teacher salary was $53,679, against $54,363 for the median peer and $61,273 statewide.

WinterPeers (median)Wisconsin (median district)
105%91%77%63%49%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

Role2016-172025-26ChangePeers
Administrators24+100%+25%
Teachers2423−4%0%
Aides/Paraprofessionals58+60%+32%
Pupil Services34+33%+100%
Other2119−10%−11%

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 Winter 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 Winter 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. Winter: 186 students, $22,607 day-to-day cost, 3.7 students per staff member, 71.0% economically disadvantaged. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentDay-to-day costStudents per staffEcon. disadvantaged
ButternutAshland25157$22,4764.658.6%
BirchwoodWashburn26218$26,4483.546.8%
Lake HolcombeChippewa38229$20,2424.850.2%
SirenBurnett64324$19,8674.967.0%
BayfieldBayfield73394$26,4703.665.2%
BowlerShawano117303$19,1924.862.0%
Wabeno AreaForest121383$20,1024.559.8%
GreshamShawano124264$20,1075.758.3%
Beecher-Dunbar-PembineMarinette143206$19,9654.554.9%
WestonSauk166217$20,7274.553.9%
Wauzeka-SteubenCrawford186237$18,9864.851.1%
CassvilleGrant211174$18,6904.355.2%

Regional peers 3 districts

The 3 districts of the same type within 50 miles of Winter, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation of Winter’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
ButternutAshland25157$22,4764.658.6%
BirchwoodWashburn26218$26,4483.546.8%
Lake HolcombeChippewa38229$20,2424.850.2%

“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.