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…

This publication provides information concerning New York State's school expenditures, state aid, and local support. Summarized are the finances of major school districts in the school year 1986-87 as well as public school expenditures and state aid since 1963-64. The first section deals with the financing of public education in New York State in…

The finances of major school districts in New York State during 1980-81 and 1981-82 are summarized in this report. Trend data are provided on full value, expenses, State aid, tax rates, and local levy. These items are also shown on a per pupil basis for the entire State, New York City, and the balance of the State. Eleven statistical tables are…

A proposal in the New York State Assembly in 2000 considered eliminating Tax Equalization Aid to school districts in order to fund the elimination of aid caps, called Transition Adjustment. In response to that proposal, this report examines the equalizing or disequalizing effects of three types of New York state aid to school…