This article introduces educational human resource researchers to Minnesota's unique tax-base sharing program in the Twin Cities metro region. It also introduces a social justice methodology called cooperation analysis for school finance research, and specifically its concept of structural justice. The article applies cooperation analysis to…

Over the past seven years, New York's cap on local property tax levies has generated billions of dollars in savings for homeowners and businesses, compared to previous trends. The cap has been especially effective in restraining school property taxes, which have long been the largest and fastest-growing component of New York's tax burden. The cap…

In response to a challenging state economy, the Texas Legislature implemented the Regular Program Adjustment Factor (RPAF) in 2011, effectively reducing state funding to all Texas school districts. This mixed methods study reveals the effect of the RPAF on a sample of the smallest Texas school districts and their response to decreased state…

In Pennsylvania as in many other states, employee pension costs are a significant source of financial pressure for school districts (Zeehandelaar and Northern 2013, Pennsylvania Public Employees' Retirement Commission 2013). In order to gain greater insight into the nature of Pennsylvania school districts' financial burden related to pension…

This study analyzed the plausibility of merging school districts in New York State. The study considered how consolidation impacts finance, instruction, demographics, and enrollment for 56 public schools in Nassau County of the Long Island region of New York State. It also draws comparisons for county-, township-, and regionally-based school…

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

Michigan's state-run school system is the largest and most expensive government service taxpayers support. It employs more than 350,000 people who work in one of the more than 4,100 different entities. The total amount this system expends each year adds up to more than $20 billion. Given the enormity and complexity of the system, it's no surprise…

The system that finances Michigan's schools from kindergarten through 12th grade is a perennial topic of conversation among policymakers, parents, taxpayers and voters. A constructive discussion of this issue, however, requires a sound knowledge of the financial workings of Michigan's elementary and secondary school system. This knowledge is…

The Annual Condition of Education Report provides a wide range of state-level data, including shifts in student populations and demographics, teacher salaries and characteristics, student achievement results, and school financial information. A few examples of the categories presented in this 22nd edition report include: (1) Enrollment; (2) Early…