As states modify their school finance systems in pursuit of equity, play a larger role in setting the level of teacher salaries, and link school finance and improvement, state control of schools is growing. However, state support of schools will decrease as property taxes increase. (DCS)

Achieving a state education finance program that is fair to students, taxpayers, teachers, and school districts is complicated by varying student needs and different property tax rates and school expenses among districts. Attempts at equitable allocation of state aid funds and other educational resources should be guided by the principles of…