Anticipating a substantially larger voter turnout in the upcoming election, district officials needed to probe--more precisely than in past tax elections--exactly what demographic groups would most likely go to the polls and support the tax proposal. Message testing and voter targeting became critical components in building a foundation for…

Research findings suggest at least ten guidelines for the practice of school system budgeting. (Author/MLF)

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Between 1954 and 1979, the U.S. Supreme Court resolved over 30 school-segregation cases. During the 1980s, however, the Court placed desegregation on the back burner. Although a 1990 decision upheld desegregation tax increases for Kansas City, Missouri, schools, desegregation lost out in three subsequent cases. (Contains 24 references.) (MLH)

Examines a school district's experience with property revaluation that produced a 33 percent increase in the school taxes of some residential property owners. When small segments of different municipalities comprise the same school district, revaluation may shift the local tax burden. District administrators should prepare for potential changes.…

In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

High-growth school districts can learn from Park City, Utah, about the adoption of school facility impact fees. These fees are levied against new residential units to offset the additional costs to a school district. A sidebar summarizes variation in state laws pertaining to impact fees and cites some legal challenges to their imposition. (MLF)

With reference to current fiscal distress in California, sources of school district revenue are described, potential local revenue sources identified, and equity issues involved in increased local funding noted. (MJL)

Discusses alternative sources for school funding to replace the traditional heavy reliance on local property taxes and addresses the problem of financial inequity between school districts. Proposes complete state financing of all school districts and an increased state income tax as possible alternatives to local property tax-based school funding.…

To increase the reliability of forecasting school district income and expenditures, school business managers should clarify the purpose and time frame of the forecast; be sure the basic data are accurate; specify the assumptions; be consistent in calculation; examine data critically; and recognize that forecasting requires insight and intuition.…

School districts can improve their chances of avoiding financial difficulty by developing unreserved fund balance resources specifically for contingencies. Offers guidelines for establishing such a fund. (MLF)