After a failed tax levy in 2004, the Ladue School District in Missouri realized that it had to significantly change its communication methods. A new superintendent was hired in July 2004 to work with the Board of Education to reestablish relationships and increase effective communications with parents and community members. As such, we are the…

Research findings suggest at least ten guidelines for the practice of school system budgeting. (Author/MLF)

Continued economic recession, a growing national debt, and consumer overconsumption mean that a federal tax similar to a sales tax may be passed. Because the "value-added tax" will significantly affect school budgets, according to economist Anthony Carnevale, educators should demand a portion of the tax for education revenue sharing. (CJH)

Summarizes American public school finance history from the post World War II period to the present, focusing on the work of R.L. Johns, Edgar Morphet, and numerous colleagues. Discusses the conflict and schism in school finance during the 1970's resulting from demands for greater equity in the face of diminishing local financing choices. (MLH)

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

The administration's proposal to end state and local tax deductions could cost public schools $24 billion in funding cuts and has far reaching ramifications for public education. Projections of state-by-state losses are presented as well as projections of tax liability increases to individuals and businesses. (MD)

An initiative petition passed in 1982 for a 1-cent sales tax accounted for between 13 and 15 percent of the total public school budget in Missouri as of the 1991-92 school year. Outlines the steps necessary to gather the necessary signatures from registered voters and to get the measure approved. (MLF)

Examines a school district's experience with property revaluation that produced a 33 percent increase in the school taxes of some residential property owners. When small segments of different municipalities comprise the same school district, revaluation may shift the local tax burden. District administrators should prepare for potential changes.…

In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

This study examines repercussions of the incentive nature of the Manitoba property tax credit plan in relation to local school systems' taxation practices during 1978 to 1981. Data from municipalities and province school systems were obtained from the Manitoba departments of education and municipal affairs. Investigation was carried out in five…

This chapter of "Principles of School Business Management" provides a basic understanding of the mechanics of the various taxes used to raise money for education, the extent to which these taxes are utilized, the way they interrelate, and the criteria that can be used when judging their relative advantages and disadvantages. The chapter…

The long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

After five years of opposition, voters in the Jefferson County, Colorado, School District approved a $325 million bargain. Describes how the district made major management decisions, rebuilt credibility among voters, and ran the campaign. Cites a budget-tracking tool, School Micro-Financial Allocation Study, that helps school districts track how…

This document examines various ways for school districts to inform taxpayers about positive educational programs in order to convince them that a particular public school system is worth the investment. A school district needs to create good public relations in order to "sell" taxpayers on an educational program. Thus educators must show that they…

Outlines the trends in educational funding patterns needed to enact educational reform. Local property taxes, state revenues, and federal aid continue to provide the bulk of financing. Includes two tables. (MD)