Data concerning state-local systems of financing public education in Illinois reveal inequities across districts of different types as well as between districts of the same type. The procedure should be of value in appraising school finance inequities in states with diverse patterns of school district organization. (MLF)

This study examines the relationships between various elements of property wealth and operating expenditures per pupil by types of school district--elementary (K-8), high (9-12), and unit (K-12). Elements of property wealth were defined as the equalized assessed valuation per pupil for each of the following property tax classifications:…