Wisconsin · Minocqua J1 · Oneida County · CESA 09

Minocqua J1 School District

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

On the ballot · November 3, 2026

Minocqua J1 School District: one referendum question

Question 1

Question: Shall the Joint School District Number 1, Towns of Minocqua, Hazelhurst and Lake Tomahawk, Oneida County, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $3,500,000 beginning with the 2027-2028 school year, for recurring purposes consisting of operational expenses, maintenance expenses, and debt service for capital improvements?

Source: sample ballot

Enrollment
519
2024-25
Revenue-limit members
512
2025-26 funding count
Enrollment, 5 yr
−13.4%
headcount change · peers +1.3%
Forward ELA z
+0.71
last 3 tested years
Cost / member
$22,100
2024-25
Mill rate
1.62
statewide K-12 6.90
Home value
+15%
5-yr avg vs. 7 nearby districts
Teachers staying
92%
2025-26
Enrollment

519 students in 2024-25, −13.4% over five years while the regional peer median moved +1.3%.

Achievement

Forward Exam results average +0.71 (ELA) and +0.19 (math) on a z scale over the last three tested years, where 0 is the average Wisconsin district. ACT composite: — against a statewide median of —.

Spending

$22,100 total cost per member in 2024-25, above the regional peer median of $18,669 and above the statewide median of $18,324.

Taxes

The school tax rate is 1.62 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $7.3M, 0% of it referendum-approved debt.

Revenue limit

$14,322 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 2 operating questions, passing 2, most recently Feb 2006 (recurring, passed).

Minocqua J1 enrolled 519 students in 2024-25 (September membership). Since 2009-10 its enrollment has fallen 7%; the median regional peer grew 0% and the median Wisconsin district shrank 12%. The chart indexes each series to its 2009-10 level. Private schools inside the district's boundaries enroll 6.3% of school-age children (2024-25), against 9.7% in the median district.

Minocqua J1Regional peers (median)Wisconsin (median district)
11610810092842009-102013-142017-182024-25

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities18.8%14.4%16.6%
English learners0.8%0.5%2.4%
Economically disadvantaged27.8%42.0%36.7%
White84.9%87.2%85.3%
Two or More6.0%2.6%3.9%
Hispanic4.8%3.4%6.8%
Amer Indian3.2%3.8%0.4%
Asian0.6%1.7%0.9%
Pacific Isle0.4%0.3%0.1%
Black—0.9%1.0%

Community (ACS 2024)

MeasureMinocqua J1Median WI district
Median household income$70,941$77,317
Poverty rate6.8%8.3%
Adults with a bachelor's degree or more30.8%25.4%
Households with children15.9%25.9%
Residents 65 and older33.9%20.5%
Median home value$312,200$241,800

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Minocqua J1 averaged $272,780, 15% above the median of the 7 districts within 25 miles ($237,580). That ranks 3rd of 8 in the area and at the 76th percentile of Wisconsin districts (state median $205,920).

ACS 5-year releaseMinocqua J1Nearby medianDifferenceWisconsin median
2016–20$239,200$190,400+26%$172,200
2017–21$241,200$215,000+12%$182,750
2018–22$280,200$241,800+16%$210,250
2019–23$291,100$259,600+12%$227,050
2020–24$312,200$282,900+10%$241,800
Five-release average$272,780$237,580+15%$205,920

U.S. Census Bureau American Community Survey 5-year estimates, median value of owner-occupied homes (table B25077), in nominal dollars. Consecutive releases share four of their five survey years, so the average is a smoothed level rather than five independent years. Nearby districts are those whose NCES office address lies within 25 miles of Minocqua J1's: North Lakeland (24 mi, $367,200); Lakeland UHS (4 mi, $274,300); Lac du Flambeau #1 (13 mi, $272,020); Woodruff J1 (7 mi, $237,580); Northland Pines (24 mi, $229,940); Tomahawk (24 mi, $204,720); Rhinelander (19 mi, $178,480).

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. Minocqua J1's revenue-limit membership for 2025-26 is 512.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-215765891.02
2021-225745831.02
2022-235585671.02
2023-245555571.00
2024-255195391.04
2025-26—512—

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

In spring 2025, 64% of Minocqua J1 students met or exceeded Forward standards in ELA and 62% in math, against 54% and 57% in the median Wisconsin district.

On a z scale, which puts every year on the same footing across the 2023-24 rescaling, Minocqua J1 averaged +0.71 in ELA and +0.19 in math over the last three tested years, against +1.10 and +0.56 in its first three years on file.

Minocqua J1Regional peers (median)Average Wisconsin district (0)

ELA

+1.41+1.06+0.70+0.350.002015-162019-202024-25

Math

+1.02+0.69+0.37+0.05−0.272015-162019-202024-25

Wisconsin rescaled the Forward Exam in 2023-24. 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.

Attendance, ACT, college-going and discipline

MeasureMinocqua J1Regional peersWisconsin medianYear
Attendance rate95.8%94.5%94.3%2024-25
Chronic absenteeism2.5%9.3%10.9%2024-25
ACT composite (grade 11)———NA-NA
Suspensions and expulsions per 1,0007.815.533.02024-25

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

Minocqua J1's total cost per member was $22,100 in 2024-25, against $18,669 for the median regional peer and $18,324 for the median Wisconsin district. Local property tax paid for 74% of revenue, against 38% statewide.

Minocqua J1Regional peers (median)Wisconsin (median district)
$23,389$20,059$16,729$13,399$10,0692006-072010-112014-152018-192024-25

The revenue limit allows $14,322 per member for 2025-26, above the statewide K-12 median of $13,575 and below the regional peer median of $14,644. 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 2, most recently feb 2006 (recurring, passed).

Minocqua J1Regional peers (median)Wisconsin (median district)
$15,363$13,507$11,652$9,796$7,9412005-062009-102013-142017-182021-222025-26

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 $7.3M, at a rate of 1.62 mills per $1,000 of equalized value (statewide K-12 median 6.90). 0% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral fund (Fund 10)Referendum debt (Fund 39)Mill rate
2020-21$7.0M$6.7M$0.0M2.84
2021-22$7.0M$6.9M$0.0M2.74
2022-23$7.1M$7.0M$0.0M2.37
2023-24$7.1M$6.7M$0.0M1.81
2024-25$7.3M$7.1M$0.0M1.75
2025-26$7.3M$7.2M$0.0M1.62
Minocqua J1Regional peers (median)Wisconsin (median district)
11.528.786.043.300.562006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $1,376 in 2025 (statewide median $2,766). The full bill on the median home comes to 1.9% of median household income, and the school portion on that home ($312,200) is about $546.

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

A home at Minocqua J1's median value, about $471,000 at the current assessment, owes roughly $1,940 in property tax for taxes payable 2026. The school district's part is $760 (34% 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 $3,140 less than the average regional peer's median home.

Taxing authorityMinocqua J1Regional peers (average)
School district$760 34%$2,510 43%
Technical college$60 3%$250 4%
County$670 30%$1,210 21%
City, village or town$700 31%$1,400 24%
Special districts$30 1%$500 9%
State school levy tax credit−$280−$780
Total$1,940$5,080
Median home value$471,000$476,000

Each column is the tax on that district's own median home; peer columns average the districts in the group. The percentage is each authority's share of the bill before credits.

The same $471,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Minocqua J1's rates the home owes $1,940; at the regional peers' rates it would owe $5,000 on average.

Taxing authorityMinocqua J1Regional peers (average)
School district$760 34%$2,440 42%
Technical college$60 3%$240 4%
County$670 30%$1,200 21%
City, village or town$700 31%$1,370 24%
Special districts$30 1%$510 9%
State school levy tax credit−$280−$760
Total$1,940$5,000
Tax as a share of home value0.41%1.06%

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: Census ACS 2024 5-year median for owner-occupied homes, brought to January 1, 2025 values by the change in the district's TIF-out equalized value since 2022. The parcel-based median bill above runs lower because it covers every residential parcel, including vacant lots, condominiums and smaller homes, 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 mill rate to the ACS median home value and is an estimate.

Voters have decided 5 referendum questions since 1996 and approved 3.

ElectionTypePurposeAmountYesResult
Feb 2006OperatingTo improve and maintain operations of the District.$1.0M53.9%Passed
Nov 2000Operatingnon recurring expenses$2.1M51.7%Passed
May 2000Capitalathletic fields$0.5M36.6%Failed
May 2000Capitalbuilding addition$1.8M45.1%Failed
Dec 1996CapitalNA$1.0M52.5%Passed

DPI referenda file, 1993 onward.

92% of Minocqua J1's teachers stayed in the district into 2025-26, against 88% for the median regional peer and 91% statewide; 6% left Wisconsin public schools. Average teacher salary was $63,111, against $65,074 for the median peer and $61,273 statewide.

Minocqua J1Regional peers (median)Wisconsin (median district)
102%97%93%89%85%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

RoleHeadcount, firstHeadcount, lastChangePeer median change
Administrators45+25%0%
Teachers5047−6%+5%
Aides/Paraprofessionals2117−19%+15%
Pupil Services550%+50%
Other1813−28%+4%

DPI All Staff files: distinct people by role. Peer median change across the regional peers.

DPI All Staff files, person-level, linked year to year.

Wherever this briefing sets Minocqua J1 beside other districts, it uses the group below. A group figure is the middle value across its members (the property-tax tables on the median home use the average instead), each counted equally, so one large member cannot dominate it.

Regional peers 12 districts

The 12 Wisconsin districts of the same type most like Minocqua J1 on four measures: distance and CESA (30% of the weight), total cost per member (30%), the Census child poverty rate (25%) and locale, meaning city, suburb, town or rural (15%). Districts under 400 students are not eligible.

DistrictCountyCESALocaleMiles awayEnrollmentCost per member
Woodruff J1Vilas09Rural5441$19,364
Lac du Flambeau #1Vilas09Rural12544$34,219
Holy Hill AreaWashington06Rural194515$17,613
Maple Dale-Indian HillMilwaukee01Suburb205425$24,875
Fox Point J2Milwaukee01Suburb206771$26,386
Waterford Graded J1Racine02Rural2261,409$18,660
Union Grove J1Racine02Town235639$15,733
Lake Geneva J1Walworth02Town2361,637$18,674
Wheatland J1Kenosha02Rural238469$16,406
SalemKenosha02Suburb2421,018$18,162
Bristol #1Kenosha02Suburb242693$18,664
Trevor-Wilmot ConsolidatedKenosha02Rural244440$19,488

“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.