More than 50% of Wisconsinites, including 70% of rural residents, live in a child care “desert,” where there is only one licensed available child care slot for three or more children under age 5. In response, communities are using innovative approaches to address their child care needs, including the use of a taxing option through their school district, called Fund 80.
Local school boards can vote to utilize Fund 80 (Community Program and Services) to provide funding support for initiatives and programs that benefit the broader community, like child care.
In order to utilize Fund 80, a school board must establish a Community Service Fund and adopt a budget for it. Any tax necessary to operate the fund is considered an operation levy on the school’s property tax base outside of state revenue caps.For more information on Fund 80, visit the Wisconsin Department of Public Instruction’s website.