Wisconsin · Whitewater · Walworth County · CESA 02

Whitewater Unified School District

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

On the ballot · November 3, 2026

Whitewater Unified School District: one referendum question

Shall the Whitewater Unified School District, Walworth, Jefferson and Rock Counties, Wisconsin be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $5,500,000 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 the following: maintaining student support and mental health services, maintaining comprehensive instructional and co-curricular programs, and maintaining technology, safety, and facilities infrastructure?

Source: newspaper legal notice

Enrollment
2,129
2024-25
Revenue-limit members
2,067
2025-26 funding count
Enrollment, 5 yr
+2.8%
headcount change · peers −5.0%
Forward ELA z
−0.77
last 3 tested years
Cost / member
$20,858
2024-25
Mill rate
7.77
statewide K-12 6.90
Home value
−15%
5-yr avg vs. 29 nearby districts
Teachers staying
92%
2025-26
Enrollment

2,129 students in 2024-25, +2.8% over five years while the regional peer median moved −5.0%.

Achievement

Forward Exam results average −0.77 (ELA) and −0.57 (math) on a z scale over the last three tested years, where 0 is the average Wisconsin district. ACT composite: 18.5 against a statewide median of 19.2.

Spending

$20,858 total cost per member in 2024-25, above the regional peer median of $18,044 and above the statewide median of $18,324.

Taxes

The school tax rate is 7.77 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $19.4M, 7% of it referendum-approved debt.

Revenue limit

$14,527 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 10 operating questions, passing 7, most recently Nov 2022 (non-recurring, passed).

Whitewater enrolled 2,129 students in 2024-25 (September membership). Since 2009-10 its enrollment has grown 5%; the median regional peer shrank 4% 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 0.0% of school-age children (2017-18), against 10.0% in the median district.

WhitewaterRegional peers (median)Wisconsin (median district)
1101049891852009-102013-142017-182024-25

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities18.6%18.3%16.6%
English learners19.9%12.8%2.4%
Economically disadvantaged47.9%52.3%36.7%
White51.0%58.7%85.3%
Hispanic39.8%32.4%6.8%
Two or More5.1%3.8%3.9%
Black3.0%3.5%1.0%
Asian1.0%1.2%0.9%
Amer Indian0.1%0.2%0.4%
Pacific Isle0.1%0.2%0.1%

Community (ACS 2024)

MeasureWhitewaterMedian WI district
Median household income$65,647$77,317
Poverty rate19.9%8.3%
Adults with a bachelor's degree or more34.5%25.4%
Households with children18.9%25.9%
Residents 65 and older13.2%20.5%
Median home value$274,400$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 Whitewater averaged $241,900, 15% below the median of the 29 districts within 25 miles ($282,980). That ranks 23rd of 30 in the area and at the 66th percentile of Wisconsin districts (state median $205,920).

ACS 5-year releaseWhitewaterNearby medianDifferenceWisconsin median
2016–20$208,100$224,800−7%$172,200
2017–21$224,700$241,900−7%$182,750
2018–22$245,400$281,900−13%$210,250
2019–23$256,900$305,400−16%$227,050
2020–24$274,400$335,900−18%$241,800
Five-release average$241,900$282,980−15%$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 Whitewater's: Linn J6 (23 mi, $500,760); Kettle Moraine (23 mi, $408,180); Linn J4 (24 mi, $407,540); Geneva J4 (22 mi, $388,040); Fontana J8 (21 mi, $378,860); Mukwonago (22 mi, $366,800); Oconomowoc Area (23 mi, $356,560); Williams Bay (20 mi, $351,640); Deerfield Community (22 mi, $307,700); Stoughton Area (24 mi, $292,540); East Troy Community (18 mi, $291,540); Johnson Creek (17 mi, $291,380); Lake Mills Area (19 mi, $286,800); Big Foot UHS (22 mi, $284,900); Cambridge (18 mi, $282,980); Palmyra-Eagle Area (9 mi, $272,200); Milton (10 mi, $262,840); Elkhorn Area (15 mi, $254,920); Walworth J1 (22 mi, $254,140); Lake Geneva J1 (24 mi, $252,120); Edgerton (16 mi, $251,740); Lake Geneva-Genoa City UHS (24 mi, $247,280); Jefferson (13 mi, $235,700); Clinton Community (19 mi, $218,140); Fort Atkinson (8 mi, $217,220); Delavan-Darien (15 mi, $201,160); Beloit Turner (23 mi, $196,180); Janesville (17 mi, $182,960); Sharon J11 (22 mi, $181,720).

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. Whitewater's revenue-limit membership for 2025-26 is 2,067.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-212,0232,0050.99
2021-222,1562,0410.95
2022-232,1922,0760.95
2023-242,1562,1170.98
2024-252,1292,1140.99
2025-26—2,067—

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

In spring 2025, 46% of Whitewater students met or exceeded Forward standards in ELA and 47% 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, Whitewater averaged −0.77 in ELA and −0.57 in math over the last three tested years, against −0.34 and −0.39 in its first three years on file.

WhitewaterRegional peers (median)Average Wisconsin district (0)

ELA

+0.50+0.07−0.36−0.78−1.212015-162019-202024-25

Math

+0.35+0.01−0.33−0.67−1.012015-162019-202024-25

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

MeasureWhitewaterRegional peersWisconsin medianYear
Attendance rate94.8%94.4%94.3%2024-25
Chronic absenteeism7.7%8.9%10.9%2024-25
ACT composite (grade 11)18.519.519.22024-25
Enrolled in college the first fall100.0%100.0%100.0%2024-25
Suspensions and expulsions per 1,00050.738.433.02024-25

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

Whitewater's total cost per member was $20,858 in 2024-25, against $18,044 for the median regional peer and $18,324 for the median Wisconsin district. Local property tax paid for 43% of revenue, against 38% statewide.

WhitewaterRegional peers (median)Wisconsin (median district)
$22,083$18,919$15,755$12,591$9,4272006-072010-112014-152018-192024-25

The revenue limit allows $14,527 per member for 2025-26, above the statewide K-12 median of $13,575 and above the regional peer median of $14,263. 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 10 operating questions, passing 7, most recently nov 2022 (non-recurring, passed).

WhitewaterRegional peers (median)Wisconsin (median district)
$15,275$13,342$11,408$9,474$7,5402005-062009-102013-142017-182021-222025-26

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 $19.4M, at a rate of 7.77 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 fund (Fund 10)Referendum debt (Fund 39)Mill rate
2020-21$17.1M$13.2M$3.1M11.10
2021-22$18.3M$12.5M$3.5M11.00
2022-23$17.0M$13.1M$2.6M8.76
2023-24$17.0M$14.4M$1.0M7.73
2024-25$17.3M$15.3M$1.3M7.23
2025-26$19.4M$17.3M$1.4M7.77
WhitewaterRegional peers (median)Wisconsin (median district)
12.3010.809.317.826.322006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $3,617 in 2025 (statewide median $2,766). The full bill on the median home comes to 4.8% of median household income, and the school portion on that home ($274,400) is about $1,984.

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

A home at Whitewater's median value, about $353,000 at the current assessment, owes roughly $4,790 in property tax for taxes payable 2026. The school district's part is $2,740 (52% 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 $210 less than the average regional peer's median home.

Taxing authorityWhitewaterRegional peers (average)
School district$2,740 52%$2,810 51%
Technical college$190 4%$210 4%
County$860 16%$1,070 19%
City, village or town$1,310 25%$1,250 22%
Special districts$210 4%$210 4%
State school levy tax credit−$540−$560
Total$4,790$5,000
Median home value$353,000$383,000

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 $353,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Whitewater's rates the home owes $4,790; at the regional peers' rates it would owe $4,640 on average.

Taxing authorityWhitewaterRegional peers (average)
School district$2,740 52%$2,590 50%
Technical college$190 4%$200 4%
County$860 16%$990 19%
City, village or town$1,310 25%$1,180 23%
Special districts$210 4%$190 4%
State school levy tax credit−$540−$520
Total$4,790$4,640
Tax as a share of home value1.36%1.31%

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 19 referendum questions since 1995 and approved 13.

ElectionTypePurposeAmountYesResult
Apr 2025Capital...for the public purpose of paying the cost of a school building and facility improvem...$30.0M52.1%Passed
Nov 2022Operatingpermission to exceed the revenue limit for maintaining targeted class sizes, maintainin...$17.6M56.2%Passed
Nov 2018OperatingPermission to exceed the revenue limit for maintaining targeted class sizes, maintainin...$12.8M63.5%Passed
Nov 2016CapitalDistrict-wide improvements including renovation and remodeling of instructional spaces,...$23.5M71.0%Passed
Nov 2014OperatingMaintaining elementary class sizes, student support services, comprehensive instruction...$4.8M65.0%Passed
Apr 2012OperatingTo exceed revenue limit by $600,000 each year for three years, for non-recurring purpos...$1.8M51.0%Passed
Nov 2010CapitalTo refinance State Trust Fund Loan debt for payment of unfunded liability in Fund 38 an...$1.9M76.8%Passed
Nov 2010OperatingNote: This election was cancelled per Board Action.$3.1M—Not recorded
Nov 2006OperatingTo exceed revenue limit by $520,000 each year for four years for non-recurring district...$2.1M54.1%Passed
Nov 2006OperatingTo exceed revenue limit by $100,000 each year for four years, for non-recurring purpose...$0.4M55.4%Passed
Apr 1999Operatingexceed rev limit, 00-01, recurring, op costs new bldgs$0.2M52.3%Passed
Apr 1999Capitalathletic and p.e. facilities at h.s.$1.2M53.5%Passed
Apr 1999Capitaladd to & remodel 2 el sch and m.s; maint bldg;technol.$12.8M57.9%Passed
Nov 1998Operatingexceed revenue limits, recurring purposes, 99-00$0.4M42.2%Failed
Nov 1998Capitaladd to and remodel buildings; athletic facil. at h.s.$18.0M45.5%Failed
Sep 1998Operatingexceed revenue limit, maint. on addition, recurring, 99-00$0.4M46.5%Failed
Sep 1998Capitalupdate and renovate four buildings$18.0M48.7%Failed
Mar 1996Capitaltechnology$1.5M58.1%Passed
Apr 1995Capitaltechnology improvements$2.0M42.9%Failed

DPI referenda file, 1993 onward.

92% of Whitewater's teachers stayed in the district into 2025-26, against 87% for the median regional peer and 91% statewide; 4% left Wisconsin public schools. Average teacher salary was $61,974, against $61,450 for the median peer and $61,273 statewide.

WhitewaterRegional peers (median)Wisconsin (median district)
94%89%84%79%74%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

RoleHeadcount, firstHeadcount, lastChangePeer median change
Administrators1119+73%+8%
Teachers165160−3%−6%
Aides/Paraprofessionals3672+100%+16%
Pupil Services1014+40%+20%
Other9186−5%−24%

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 Whitewater 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 Whitewater 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
Fort AtkinsonJefferson02Town102,504$19,024
Palmyra-Eagle AreaJefferson02Rural11885$18,661
Delavan-DarienWalworth02Town112,385$16,534
Elkhorn AreaWalworth02Town122,863$17,152
JeffersonJefferson02Town141,668$20,119
East Troy CommunityWalworth02Town151,584$18,054
Clinton CommunityRock02Rural17941$21,526
EdgertonRock02Town191,995$17,996
CambridgeDane02Town20914$19,253
Lake Mills AreaJefferson02Town221,515$16,754
Burlington AreaRacine02Town253,283$17,499
Watertown UnifiedJefferson02Town283,729$18,033

“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.