BRIDE OF TABOR: THE TAXPAYER PROTECTION ACT (TPA)

The Wisconsin legislature will take its first vote on the Taxpayer Protection Act this spring. Because the TPA is a proposed constitutional amendment, it must pass both houses of the legislature in consecutive sessions before being presented to voters in a statewide referendum. If both houses of the legislature approve the measure this spring, they can take it up again soon after the next legislative biennial session convenes next January. If approved by both houses at that time, it could go to voters as early as spring of 2007.

TPA is the latest version of the so-called Taxpayer Bill of Rights (TABOR), and it would cause even more severe financial damage to school districts than education caps, according to an analysis by the non-partisan Legislative Fiscal Bureau released on March 13, 2006.

School districts, which are struggling under education caps to meet the basic academic needs of students, would have had even less money - an estimated $115.9 million less - in 2003-04 if the TPA had been in effect, according to the Fiscal Bureau. That amounts to 3.2% less for just that one year.

A recent survey of school superintendents by the Wisconsin Association of School District Administrators documented the profoundly negative effects caused by the state-imposed education caps schools are already living under.

Overall, 62% of districts say they offer fewer courses because of education caps; 70% laid off teachers; 65% laid off support staff; 70% increased class sizes; 65% increased student fees; 61% reduced programs for gifted and talented students; 53% reduced extracurricular programs; and 53% reduced programs for at-risk students.

While the severity of this latest TABOR proposal would vary from school district to school district, no district would be allowed to raise more under TPA than it would under the current education caps, and most would be forced to abide by even lower limits.

The Fiscal Bureau report shows there would be about 4% less in potential revenue every year, in both state and local taxes, if the TPA were already law. The proposed amendment limits overall annual state revenues, using a flawed formula tied to the inflation rate, the state's personal income, population growth and new construction.