Property tax relief for the Illinois taxpayer, predicated on full state funding of elementary education, is advocated in this paper. A consequence of full state funding is the reduction of property taxes for education and creation of an educational income tax. Effects at the elementary level are equity and adequacy; at the secondary level, school…

Contemplation by the Illinois General Assembly of a new grant-in-aid system for school finance has suggested a review of educational finance in that state. Taxation maintaining support of public education since 1825 and the establishment of the first free schools are examined. The issue of local funding, the inequities caused by such funding due…