New York's property tax is often criticized as burdensome and inequitable. This report analyzes changes in the property tax from 1993-2006 to assess its impact across regions, property classes and ability to pay. The study examines both statewide trends and variations in trends among local school districts, as well as the role of the School Tax…

A LOCAL TAX ALLOCATION CORRECTION FACTOR WAS DEVELOPED AND EVALUATED FOR APPORTIONMENT OF STATE SCHOOL FUNDS. THE PILOT STUDY WAS BASED ON A PAPER PRESENTED TO THE SIXTH NATIONAL CONFERENCE ON SCHOOL FINANCE (SPONSORED BY THE NATIONAL EDUCATION ASSOCIATION). IN THE FIRST PHASE OF THE STUDY, A STATISTICAL METHOD FOR ALLOCATING LOCAL PROPERTY TAX…

Describes New York State's experience with school district tax limits in urban districts serving less than 125,000. Originally designed to protect taxpayers, these tax limits have spawned a costly state aid system that raises serious equity issues. Recent legislation removed tax limits and made state aid more equitable. (32 references) (MLH)

As this report's introduction shows, the New York State commitment to elementary and secondary education has increased state assistance by $3.2 billion (65 percent), from $4.88 billion in 1983-84 to $8.09 billion in 1988-89. School districts also increased local tax revenues almost $2.5 billion, so that total local expenditures increased about…

This handbook was prepared in response to a 1978 New York State Supreme Court decision which ruled that the funding of education in New York violated the equal protection clause and the education clause of the State Constitution. The Court instructed the State Legislature to enact a more equitable way to finance public education. Written for the…

This paper is an indepth survey of American educational finance from its origins to the present and with projections for the future. It discusses the influence of and impact on school finance of some of the following: demographic patterns, changes in the American economy, Sputnik and civil rights events, federal intervention, the courts, local…

THE MAYOR OF SYRACUSE, NEW YORK, STATES HIS REASONS FOR SUPPORTING THE PROPOSED CAMPUS SCHOOL PLAN FOR ELEMENTARY SCHOOLS, A CAMPUS FACILITY OR EDUCATIONAL PARK TO REPLACE SEVERAL OUTDATED NEIGHBORHOOD SCHOOLS. THE MAYOR SUPPORTS THE PLAN BECAUSE (1) RACIAL BALANCE WILL IMPROVE, (2) THE CITY'S TAX BASE WILL BE PROTECTED BEACUSE CITY-OWNED SITES ON…

The present research addresses three critical aspects of the municipal overburden question. Geographical differences in costs of providing public services are reflected by an index of input prices. The essential nature of noneducation services is measured by need-related characteristics of the school districts. Finally, the link between these…

Uneven access to taxable real property wealth currently produces wide disparities in per pupil expenditures among New York state school districts. The state's operating aid formula does not compensate for the inequities in low wealth districts having an operating expense level of more than $1,500 per pupil. In the last decade several proposals…

Examines the efficacy of nonresidential expanded tax base (ETB) approaches to school finance. A simulation estimated effects of statewide and regional nonresidential ETB approaches on measures of student equity for New York school districts. ETB approaches would improve student equity at no additional cost to the state and need not adversely…

This paper examines the fiscal implications of legislative proposals stemming from the 1985 repeal of the constitutional tax limit for the Small City School Districts (SCSDs) in New York. The proposals would allow SCSD residents to vote directly on the adoption of their school budget. This paper compares the annual percentage increase of school…

Appendix One, items pertinent to the hearing of September 21, 1971, includes material supplied by Dr. Robert W. Blanchard concerning allocations from Oregon's basic school support fund. Appendix Two, items pertinent to the hearing of September 22, 1971, includes material supplied by Joel B. Berke on "The Current Crisis in School Finance:…

New York City, Buffalo, Rochester, Syracuse, and Yonkers share many qualities of cities in the Northeast including blighted neighborhoods, deserted factories, heavy municipal debt, shrinking constitutional taxing and borrowing limits, reductions in services, an aging housing market, substantial unemployment, and financially dependent school…

This document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

This paper traces the historical development of New York State Small City School District (SCSD) school budget voting policy. State policymakers are currently debating whether to change from representative to referendum school budget voting in SCSDs. Following a historical analysis of the current debate, the argument is made that there no longer…