(1) Except as provided under sub. (1g), state aid under s. 121.08 shall be paid to school districts according to the following distribution schedule: (a) Each school district shall receive 15 percent of its total aid entitlement in September, 25 percent of its total aid entitlement in December, 25 percent of its total aid entitlement in March and 35 percent of its total aid entitlement in June. (b) For the September payment, the total aid entitlement for each district shall be estimated based upon the total aid payment in the previous year. (c) For the payments from December to June, the total aid entitlement for each district shall be computed on the basis of the school district’s membership, as calculated under s. 121.07 (2). (e) Payments under this subsection shall be made on the first Monday of the month for the December payment, on the 3rd Monday of the month for the September and June payments and on the 4th Monday of the month for the March payment. (1g) (a) If a school board submits a written request to the department before May 1, in the following school year the department shall pay to that school district an amount equal to 10 percent of the school district’s total aid entitlement under s. 121.08 in each month from September to June. (b) For the September and October payments, the total aid entitlement shall be estimated based upon the total aid payment in the previous year. (c) For the payments from November to June, the total aid entitlement shall be computed on the basis of the school district’s membership, as calculated under s. 121.07 (2). (d) Payments under this subsection shall be made on the 3rd Monday of the month, except that payment shall be made on the first Monday of the month for the December payment and on the 4th Monday of the month for the March payment. (e) If a school board chooses the distribution schedule under this subsection, it shall pay to the department of public instruction an amount equal to the earnings that the school district’s aid entitlement would have accrued had the school district’s aid been distributed under sub. (1), as determined by the department of administration. (1m) (a) Notwithstanding subs. (1) and (1g), beginning in the 1999-2000 school year and ending in the 2020-21 school year, annually the state shall distribute a portion of state aid to school districts by paying to school districts, from the appropriation under s. 20.255 (2) (ac), $75,000,000 on the 4th Monday in July of the following school year. (b) The percentages under subs. (1) (a) and (1g) (a) shall be reduced proportionally to reflect the payments made under par. (a). School districts shall treat the payments made in July under par. (a) as if they had been received in the previous school year. (2) (a) No state aid payments may be made to any district until the annual report under s. 120.18 has been filed with the department. (b) No state aid payments may be made to any district in the months of November to June until the budget and membership report under s. 121.05 is filed with the department. (c) If the state superintendent notifies a school district that a state aid payment may be withheld under par. (a) or (b), the state superintendent shall notify each member of the school board or the school district clerk. If the state superintendent notifies the school district clerk, the school district clerk shall promptly distribute a copy of the notice to each member of the school board. (4) (a) In this subsection, “state aid” has the meaning given in s. 121.90 (2) except that it excludes aid paid to school districts under ss. 79.095 (4) and 79.096. (b) On July 1 and October 15, using the most accurate data available, the state superintendent shall provide the department of revenue and each school district with an estimate of the total amount of state aid the school district will receive in the current school year. On October 15, using the most accurate data available, the state superintendent shall calculate the total amount of state aid that each school district will receive in the current school year. Any adjustments to that calculation shall be made by increasing or decreasing the payment made in September of the following school year.
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