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

Since 1951, Federal impact aid payments under P.L. 81-874 have been made to local educational agencies (LEAs) for (1) the education of pupils residing with parents who live and/or work on federal property or have a parent in the uniformed services of the United States; and (2) for the loss of tax revenue attributable to the Federal Government's…

Seven people knowledgeable about school finance discuss the effects of finance reform at the state level. (IRT)

The Tax Equity and Fiscal Responsibilities Act (1982) (TEFRA) was designed to increase federal government revenues by closing certain tax loopholes. This article explains the law's requirements, effects on local government (via bearer and other bonds), legal challenges, and implications for school districts. Includes 22 footnotes. (MLH)

In order to make financial management of Ohio schools simpler and more understandable to the public, this Citizens' Council report recommends structural changes in school district budgeting that would necessitate changes in state law. The major problem areas identified are the districts' use of the calendar year as fiscal year, the requirement…

Using data on school finance alternatives, taxpayer characteristics, and district financing in the Portland (Oregon) metropolitan area, this study tested the taxpayer equity yielded by several models of school financing. The results indicate that greater equity would occur if the state assumed a larger share of school support. (RW)

Outlines the components of the networks supporting school finance reform (increasing spending to increase equity) and supporting spending or tax limitations. Discusses areas of conflict between the two networks. Available from Transaction Periodicals Consortium, Dept. 541, Rutgers University, New Brunswick, NJ 08903. (IRT)

The author argues that State assumption of a greater percentage of educational costs and more consistent property assessment would make the property tax a more equitable and acceptable method of raising school revenue. (JG)

This report examines the theoretical result of a change in the way Oklahoma could fund its common schools if it used a Texas tax system that relied heavily on an ad valorum tax structure or another taxation system. Using data from the 1999 school year, calculations of state aid for the more than 540 school districts were made for four scenarios:…

Under the basic plan, taxpayers in owner-occupied residences would indicate their preferences by directing their school taxes to the public school of their choice within the district. The various schools would be dependent on patron choices for a small portion of the school budget. (Author/IRT)

Summarizes state tax relief legislation that was supported by the Joint State Legislative Committees of the National Retired Teachers Association and the American Association of Retired Persons. Notes that generating public and political support for increased funding for education will be a challenge in the current fiscal climate. (Author/IRT)

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…

We need to get clear agreement in the United States on what students should know and be able to do. We also need to invest in education. An initiative filed in Colorado earmarks a one-cent sales tax for education. (MLF)