Impact fees are one-time charges assessed to residential developers that help pay for new roads, libraries, school buildings, and other infrastructure needed for growing populations. The fees' highly political nature has pitted school officials against developers, with mixed results. Utah, South Carolina, Florida, and Colorado initiatives are…

Continued economic recession, a growing national debt, and consumer overconsumption mean that a federal tax similar to a sales tax may be passed. Because the "value-added tax" will significantly affect school budgets, according to economist Anthony Carnevale, educators should demand a portion of the tax for education revenue sharing. (CJH)

The factors affecting funding levels of South Carolina's public elementary and secondary school districts must be reexamined. If state education monies for 1988-89 had been distributed to compensate fully for local tax variations, the state's wealthiest districts would have received a 31.8% funding decrease and the poorest districts would have…

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

Describes Boonton (New Jersey) School District's campaign to raise $6.1 million to renovate three schools. To convince people that the renovations were absolutely necessary for passing future inspections, the campaign committee used a slide tape presentation, two newsletters, a series of question-and-answer sheets, group presentations, and…

Describes how most state education aid formulas work to equalize resources between poor school districts and wealthy school districts. Explains the resurgence of interest in school finance, why state school funding systems are under legal attack, and asks whether money enhances the achievement of students. (SR)

Reviews recent state and federal court decisions dealing with issues relevant to educational finance. Within the broad area of elementary-secondary education, specific cases involve allocation of federal school aid, fees charged by public schools for textbooks and instructional materials, property acquisition and school construction, and…

In November 1978, Idaho voters approved an initiative that limited property taxes to 1 percent of a property's 1978 market value and that limited the property's growth in market value to 2 percent per year. Due to the initiative's imprecise wording and incompatibility with Idaho statutes, the 1979 Idaho Legislature passed two bills designed to…

In June 1978, California voters approved Proposition 13, limiting property taxes to 1 percent of a property's market value and limiting the property's growth in market value to 2 percent per year. The immediate effect of the limitations was to reduce property tax revenues by $7 billion, of which $3.1 billion would have gone to the schools. The…

Summarizes American public school finance history from the post World War II period to the present, focusing on the work of R.L. Johns, Edgar Morphet, and numerous colleagues. Discusses the conflict and schism in school finance during the 1970's resulting from demands for greater equity in the face of diminishing local financing choices. (MLH)

Describes how a Kansas school district obtained voter approval of a $21.5 million bond issue nine months after a successful $13.5 million tax increase. Provides tips on organizing a referendum campaign and managing the money once approved. The keys are seeking high interest-bearing accounts, knowing past spending patterns, and campaigning for a…

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

The administration's proposal to end state and local tax deductions could cost public schools $24 billion in funding cuts and has far reaching ramifications for public education. Projections of state-by-state losses are presented as well as projections of tax liability increases to individuals and businesses. (MD)

Proposes that the courts order school authorities to cut programs as necessary to fund desegregation rather than order a tax that has been prohibited in the state or locale. Available from Michigan Law Review, Hutchins Hall, Ann Arbor, MI 48109. (Author/IRT)

By developing broad community input and support, a Louisiana district (Monroe City Schools) passed a $59 million property tax package. Offers 10 strategies for winning campaigns. (MLF)