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
338
2024-25
Revenue-limit members
346
2025-26 funding count
Enrollment, 5 yr
−21.6%
headcount change · peers −1.0%
Forward ELA z
−0.66
last 3 tested years
Cost / member
$27,525
2024-25
Mill rate
4.59
statewide K-12 6.90
Home value
−20%
5-yr avg vs. 30 nearby districts
Teachers staying
71%
2025-26
Enrollment

338 students in 2024-25, −21.6% over five years while the regional peer median moved −1.0%.

Achievement

Forward Exam results average −0.66 (ELA) and −0.27 (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

$27,525 total cost per member in 2024-25, above the regional peer median of $18,411 and above the statewide median of $18,324.

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, 0% 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 338 students in 2024-25 (September membership). Since 2009-10 its enrollment has fallen 27%; the median regional peer shrank 11% and the median Wisconsin district shrank 12%. The chart indexes each series to its 2009-10 level.

Twin Lakes #4Regional peers (median)Wisconsin (median district)
1111009079692009-102013-142017-182024-25

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities23.0%20.7%16.6%
English learners5.0%0.7%2.4%
Economically disadvantaged29.3%56.3%36.7%
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$251,800$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 Twin Lakes #4 averaged $236,980, 20% below the median of the 30 nearest districts (all within 20 miles) ($295,670). That ranks 30th of 31 in the area and at the 63rd percentile of Wisconsin districts (state median $205,920).

ACS 5-year releaseTwin Lakes #4Nearby medianDifferenceWisconsin median
2016–20$217,900$242,100−10%$172,200
2017–21$225,700$265,800−15%$182,750
2018–22$244,700$300,050−18%$210,250
2019–23$244,800$317,200−23%$227,050
2020–24$251,800$346,200−27%$241,800
Five-release average$236,980$295,670−20%$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 Twin Lakes #4's, limited to the 30 nearest: Linn J6 (13 mi, $500,760); Brighton #1 (11 mi, $427,320); Linn J4 (12 mi, $407,540); North Cape (20 mi, $395,340); Paris J1 (13 mi, $388,120); Geneva J4 (13 mi, $388,040); Fontana J8 (17 mi, $378,860); Williams Bay (17 mi, $351,640); Yorkville J2 (18 mi, $336,660); Waterford UHS (17 mi, $333,080); Waterford Graded J1 (17 mi, $325,960); Bristol #1 (10 mi, $324,900); Wheatland J1 (4 mi, $302,400); Union Grove UHS (15 mi, $301,320); Westosha Central UHS (8 mi, $299,800); East Troy Community (20 mi, $291,540); Big Foot UHS (18 mi, $284,900); Randall J1 (2 mi, $271,060); Dover #1 (13 mi, $263,600); Silver Lake J1 (4 mi, $262,060); Burlington Area (10 mi, $261,220); Wilmot UHS (3 mi, $257,040); Elkhorn Area (18 mi, $254,920); Walworth J1 (18 mi, $254,140); Union Grove J1 (15 mi, $252,180); Lake Geneva J1 (10 mi, $252,120); Trevor-Wilmot Consolidated (6 mi, $251,680); Lake Geneva-Genoa City UHS (10 mi, $247,280); Salem (7 mi, $242,400); Genoa City J2 (4 mi, $210,900).

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.

On a z scale, which puts every year on the same footing across the 2023-24 rescaling, Twin Lakes #4 averaged −0.66 in ELA and −0.27 in math over the last three tested years, against −0.80 and −1.24 in its first three years on file.

Twin Lakes #4Regional peers (median)Average Wisconsin district (0)

ELA

+1.15+0.49−0.17−0.84−1.502015-162019-202024-25

Math

+1.15+0.48−0.20−0.87−1.542015-162019-202024-25

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

MeasureTwin Lakes #4Regional peersWisconsin medianYear
Attendance rate95.6%94.4%94.3%2024-25
Chronic absenteeism4.3%9.6%10.9%2024-25
ACT composite (grade 11)———NA-NA
Suspensions and expulsions per 1,00097.424.133.02024-25

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

Twin Lakes #4's total cost per member was $27,525 in 2024-25, against $18,411 for the median regional peer and $18,324 for the median Wisconsin district. Local property tax paid for 69% of revenue, against 38% statewide.

Twin Lakes #4Regional peers (median)Wisconsin (median district)
$29,589$24,257$18,924$13,592$8,2602006-072010-112014-152018-192024-25

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 regional peer median of $14,164. 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 #4Regional peers (median)Wisconsin (median district)
$14,882$13,027$11,173$9,319$7,4642005-062009-102013-142017-182021-222025-26

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). 0% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral fund (Fund 10)Referendum debt (Fund 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)
11.169.347.535.713.892006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $3,694 in 2025 (statewide median $2,766). The full bill on the median home comes to 4.6% of median household income, and the school portion on that home ($251,800) is about $1,289.

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

A home at Twin Lakes #4's median value, about $322,000 at the current assessment, owes roughly $3,230 in property tax for taxes payable 2026. The school district's part is $1,480 (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 $2,040 less than the average regional peer's median home.

Taxing authorityTwin Lakes #4Regional peers (average)
School district$1,480 39%$2,490 41%
Technical college$170 4%$260 4%
County$980 26%$1,290 21%
City, village or town$1,050 28%$1,510 25%
Special districts$130 3%$510 9%
State school levy tax credit−$580−$790
Total$3,230$5,270
Median home value$322,000$443,000

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 $322,000 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 $3,230; at the regional peers' rates it would owe $3,770 on average.

Taxing authorityTwin Lakes #4Regional peers (average)
School district$1,480 39%$1,770 41%
Technical college$170 4%$180 4%
County$980 26%$930 21%
City, village or town$1,050 28%$1,090 25%
Special districts$130 3%$360 8%
State school levy tax credit−$580−$560
Total$3,230$3,770
Tax as a share of home value1.00%1.17%

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 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.

71% of Twin Lakes #4's teachers stayed in the district into 2025-26, against 88% for the median regional peer and 91% statewide; 4% left Wisconsin public schools. Average teacher salary was $55,419, against $65,074 for the median peer and $61,273 statewide.

Twin Lakes #4Regional peers (median)Wisconsin (median district)
98%86%75%63%51%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

RoleHeadcount, firstHeadcount, lastChangePeer median change
Administrators24+100%0%
Teachers2520−20%+1%
Aides/Paraprofessionals711+57%+16%
Pupil Services220%+50%
Other139−31%+1%

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 Twin Lakes #4 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 Twin Lakes #4 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
Randall J1Kenosha02Suburb2570$17,629
Wheatland J1Kenosha02Rural4469$16,406
Genoa City J2Walworth02Suburb4526$17,929
Silver Lake J1Kenosha02Suburb4400$16,065
Trevor-Wilmot ConsolidatedKenosha02Rural6440$19,488
SalemKenosha02Suburb71,018$18,162
Lake Geneva J1Walworth02Town91,637$18,674
Bristol #1Kenosha02Suburb10693$18,664
Union Grove J1Racine02Town15639$15,733
Waterford Graded J1Racine02Rural171,409$18,660
Fox Point J2Milwaukee01Suburb48771$26,386
Maple Dale-Indian HillMilwaukee01Suburb48425$24,875

“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.