Wisconsin · Viroqua · Vernon County · CESA 04

Viroqua Area School District

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

On the ballot · November 3, 2026

Viroqua Area School District: one referendum question

Shall the Viroqua Area School District, Vernon and Crawford Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,800,000 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 operation and maintenance expenses of the District?

Source: newspaper legal notice

Enrollment
1,167
2024-25
Revenue-limit members
1,034
2025-26 funding count
Enrollment, 5 yr
+3.4%
headcount change · peers −1.5%
Forward ELA z
+0.60
last 3 tested years
Cost / member
$19,329
2024-25
Mill rate
6.60
statewide K-12 6.90
Home value
+11%
5-yr avg vs. 10 nearby districts
Teachers staying
98%
2025-26
Enrollment

1,167 students in 2024-25, +3.4% over five years while the regional peer median moved −1.5%.

Achievement

Forward Exam results average +0.60 (ELA) and −0.08 (math) on a z scale over the last three tested years, where 0 is the average Wisconsin district. ACT composite: 18.2 against a statewide median of 19.2.

Spending

$19,329 total cost per member in 2024-25, above the regional peer median of $18,900 and above the statewide median of $18,324.

Taxes

The school tax rate is 6.60 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $7.3M, 21% of it referendum-approved debt.

Revenue limit

$14,119 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 7 operating questions, passing 5, most recently Apr 2025 (non-recurring, passed).

Viroqua enrolled 1,167 students in 2024-25 (September membership). Since 2009-10 its enrollment has fallen 1%; the median regional peer shrank 3% 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 15.8% of school-age children (2024-25), against 9.7% in the median district.

ViroquaRegional peers (median)Wisconsin (median district)
1081039791852009-102013-142017-182024-25

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities16.1%13.2%16.6%
English learners0.8%0.4%2.4%
Economically disadvantaged35.6%42.0%36.7%
White91.8%93.3%85.3%
Two or More3.7%3.3%3.9%
Hispanic2.9%1.9%6.8%
Black0.9%0.9%1.0%
Asian0.5%0.6%0.9%
Amer Indian0.1%0.1%0.4%

Community (ACS 2024)

MeasureViroquaMedian WI district
Median household income$72,376$77,317
Poverty rate10.4%8.3%
Adults with a bachelor's degree or more30.7%25.4%
Households with children27.7%25.9%
Residents 65 and older23.1%20.5%
Median home value$232,300$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 Viroqua averaged $204,020, 11% above the median of the 10 districts within 25 miles ($183,720). That ranks 2nd of 11 in the area and at the 48th percentile of Wisconsin districts (state median $205,920).

ACS 5-year releaseViroquaNearby medianDifferenceWisconsin median
2016–20$173,400$161,650+7%$172,200
2017–21$181,300$165,550+10%$182,750
2018–22$207,600$184,050+13%$210,250
2019–23$225,500$197,950+14%$227,050
2020–24$232,300$212,800+9%$241,800
Five-release average$204,020$183,720+11%$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 Viroqua's: Bangor (23 mi, $212,940); Cashton (14 mi, $203,680); Seneca Area (20 mi, $198,580); Westby Area (7 mi, $197,720); La Crosse (24 mi, $189,120); De Soto Area (17 mi, $178,320); Norwalk-Ontario-Wilton (21 mi, $170,560); La Farge (13 mi, $166,440); North Crawford (15 mi, $156,840); Kickapoo Area (12 mi, $154,580).

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. Viroqua's revenue-limit membership for 2025-26 is 1,034.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-211,0651,0911.02
2021-221,1121,0780.97
2022-231,1201,0570.94
2023-241,1281,0520.93
2024-251,1671,0470.90
2025-26—1,034—

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

In spring 2025, 65% of Viroqua students met or exceeded Forward standards in ELA and 56% 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, Viroqua averaged +0.60 in ELA and −0.08 in math over the last three tested years, against +0.47 and −0.08 in its first three years on file.

ViroquaRegional peers (median)Average Wisconsin district (0)

ELA

+1.03+0.64+0.25−0.14−0.542015-162019-202024-25

Math

+0.55+0.18−0.18−0.55−0.912015-162019-202024-25

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

MeasureViroquaRegional peersWisconsin medianYear
Attendance rate93.8%95.4%94.3%2024-25
Chronic absenteeism12.5%6.8%10.9%2024-25
ACT composite (grade 11)18.218.519.22024-25
Enrolled in college the first fall100.0%100.0%100.0%2024-25
Suspensions and expulsions per 1,0005.827.133.02024-25

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

Viroqua's total cost per member was $19,329 in 2024-25, against $18,900 for the median regional peer and $18,324 for the median Wisconsin district. Local property tax paid for 32% of revenue, against 38% statewide.

ViroquaRegional peers (median)Wisconsin (median district)
$20,286$17,815$15,344$12,872$10,4012006-072010-112014-152018-192024-25

The revenue limit allows $14,119 per member for 2025-26, above the statewide K-12 median of $13,575 and above the regional peer median of $13,308. 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 7 operating questions, passing 5, most recently apr 2025 (non-recurring, passed).

ViroquaRegional peers (median)Wisconsin (median district)
$14,774$13,081$11,389$9,697$8,0042005-062009-102013-142017-182021-222025-26

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 6.60 mills per $1,000 of equalized value (statewide K-12 median 6.90). 21% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral fund (Fund 10)Referendum debt (Fund 39)Mill rate
2020-21$5.3M$4.4M$0.7M8.26
2021-22$5.5M$4.5M$0.7M8.06
2022-23$5.6M$4.1M$0.7M7.19
2023-24$6.3M$4.7M$0.9M7.34
2024-25$7.0M$4.7M$1.1M7.10
2025-26$7.3M$5.4M$1.6M6.60
ViroquaRegional peers (median)Wisconsin (median district)
11.4510.118.777.426.082006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $2,947 in 2025 (statewide median $2,766). The full bill on the median home comes to 3.6% of median household income, and the school portion on that home ($232,300) is about $1,649.

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

A home at Viroqua's median value, about $333,000 at the current assessment, owes roughly $4,810 in property tax for taxes payable 2026. The school district's part is $2,200 (42% 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 $650 more than the average regional peer's median home.

Taxing authorityViroquaRegional peers (average)
School district$2,200 42%$2,050 45%
Technical college$300 6%$250 5%
County$1,160 22%$1,110 24%
City, village or town$1,380 26%$930 20%
Special districts$200 4%$210 5%
State school levy tax credit−$420−$400
Total$4,810$4,150
Median home value$333,000$289,000

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 $333,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Viroqua's rates the home owes $4,810; at the regional peers' rates it would owe $4,820 on average.

Taxing authorityViroquaRegional peers (average)
School district$2,200 42%$2,360 45%
Technical college$300 6%$290 5%
County$1,160 22%$1,290 24%
City, village or town$1,380 26%$1,110 21%
Special districts$200 4%$240 5%
State school levy tax credit−$420−$460
Total$4,810$4,820
Tax as a share of home value1.44%1.45%

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.

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 16 referendum questions since 1994 and approved 9.

ElectionTypePurposeAmountYesResult
Apr 2025OperatingOperational Referendum - $1,300,000 per year for two years$2.6M58.1%Passed
Nov 2024OperatingOperational Referendum - $1,300,000 per year for three years$3.9M49.7%Failed
Nov 2022CapitalINITIAL RESOLUTION NUMBER I AUTHORIZING GENERAL OBLIGATION BONDS IN AN AMOUNT NOT TO EX...$17.0M56.6%Passed
Nov 2022CapitalINITIAL RESOLUTION NUMBER II AUTHORIZING GENERAL OBLIGATION BONDS IN AN AMOUNT NOT TO E...$3.5M59.2%Passed
Apr 2020OperatingExceed Revenue Cap for educational and maintaining district facilities.$2.8M51.1%Passed
Nov 2018CapitalDistrict-wide school building and improvement program.$36.8M23.4%Failed
Apr 2015OperatingExceed revenue cap for educational programming and maintaining district facilities.$1.8M66.4%Passed
Apr 2010Operatingnon-recurring purposes$1.2M57.3%Passed
Nov 2004Operatingoperation and maintenance expenses for the district$1.2M51.8%Passed
Nov 2004Capitalschool building improvement program, consisting of remodeling, improving, and updating ...$9.9M57.4%Passed
May 2000Operatingoperating expenses$0.1M28.8%Failed
May 2000Capitalconstruct/equip indoor swimming pool at Viroqua Middle School$1.6M31.2%Failed
Dec 1999Capitalswimming pool project$1.6M49.2%Failed
May 1999Capitaladd to hs; remodel hs, ms & es; auditorium & pool, hs$12.0M31.5%Failed
Nov 1998Capitaladd to & remodel high school; auditorium$4.2M42.3%Failed
May 1994Capitalnew K-4 & adm$6.3M66.7%Passed

DPI referenda file, 1993 onward.

98% of Viroqua's teachers stayed in the district into 2025-26, against 87% for the median regional peer and 91% statewide; 1% left Wisconsin public schools. Average teacher salary was $63,866, against $56,305 for the median peer and $61,273 statewide.

ViroquaRegional peers (median)Wisconsin (median district)
99%95%90%86%82%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

RoleHeadcount, firstHeadcount, lastChangePeer median change
Administrators47+75%+25%
Teachers8280−2%−3%
Aides/Paraprofessionals2433+38%+12%
Pupil Services911+22%+14%
Other5457+6%+7%

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 Viroqua 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 Viroqua 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
Westby AreaVernon04Rural91,121$18,534
De Soto AreaVernon04Rural10512$17,274
Kickapoo AreaVernon03Rural15412$21,239
North CrawfordCrawford03Rural15434$20,939
CashtonMonroe04Rural17555$18,873
La CrosseLa Crosse04City216,042$18,927
Norwalk-Ontario-WiltonMonroe04Rural26621$20,309
BangorLa Crosse04Rural26655$19,668
Boscobel AreaGrant03Town29749$18,122
Prairie du Chien AreaCrawford03Town32963$18,580
Sparta AreaMonroe04Town333,277$16,597
Melrose-MindoroJackson04Rural39744$18,926

“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.