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…

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…

This article examines voting results for school district budgets in New York from 2003-2010. Despite annual local property tax increases, 91.9% of proposed school district budgets were approved by voters during the period examined. Using data from the New York State Education Department (NYSED) and the American Community Survey (ACS), several…

Examines Michigan's attempt to abolish the school property tax and implications for New York State policymakers. Michigan substantially reduced the local property tax for local school operations, adopted a permanent set of tax and revenue limits, and devised a problematic assessment cap. Totally eliminating the local school property tax may be…

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…

Examines New York voters' overwhelming approval of 1995 statewide district budgets, in light of state budget approval history, experts' analyses of factors influencing budget approval, and results of a survey of initial school district budget votes conducted annually over the past five years. Community involvement and modest tax increases were key…

Summarizes arguments for and against replacing the local school property tax by a local school income tax. Explores the empirical effects of such policies for New York State. Using a 3% income tax and refashioning state aid to a foundation level of $8,068 per pupil would not require substantial new state revenues. (38 footnotes) (MLH)

Simulates effects of regional, nonresidential, expanded tax-base (ETB) school-finance approaches on measures of student and taxpayer equity for New York State. ETB plans are regressive, as they fail to decrease the variation in tax burden across districts, allowing high-wealth districts lower relative tax burdens. (23 references) (MLH)

The partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

Explains how New York's Niagara Falls High School, with the help of a public-private partnership, was able to create a forward-thinking school without raising taxes. Explores ways to design for school security, create a positive community relationship, and provide a healthy and effective learning environment. (GR)

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…

This research addressed the contemporary problem of declining support for school funding requests. The study examined current factors and factors over time (1969-77) that underlie school tax balloting. Data were collected from four previously studied districts and statistically analyzed. Voters' attitudes toward school community relations,…

The property tax is the single most important revenue source for local governments and school districts in New York State. Its positive attributes are its stability, simplicity, efficiency, predictability, and its contribution to local government. Yet gross inequities are associated with assessment administration of property tax. An analysis of a…

This report measures the inequities in school taxes on New York State residential property that result from assessment nonuniformity. The index of nonuniformity is a measure of the average percentage difference in school tax bills paid by owners of like residential properties in the same school district but in separate assessing units. Using this…