Attendees at the symposium did not agree that Indiana has a tax problem, and discussion about eliminating property taxes and establishing an alternative tax structure seemed inconsistent to many who participated. Attendees felt they did not have a clear sense of the objectives for a new tax plan. They were open, however, to continuing discussion,…

Discusses the fiscal burden of the property tax exemption and analyzes alternative responses to the problem. Suggests that subsidization of private universities through the property tax exemption should be accompanied by direct state payments to local governments that host educational institutions. (Author)

This selected bibliography focuses on property tax exemptions in urban areas and on the ability of cities to generate property tax revenues. It begins with a review of some relationships between the property tax and land use planning. Then, the role of the property tax as one of several devices employed in fiscally-oriented planning is examined.…

The effects of tax deductibility on American education are discussed in this report, which is based on the premise that alteration by the Federal Government of the deduction for state and local taxes will exacerbate taxpayer resistance and increase cuts in public services, ultimately undercutting public support for education. The discussion offers…

In response to the likelihood of some form of tax limitation in Illinois in the near future, this study discusses a tax limitation measure that was proposed to the 81st Illinois General Assembly, the Taxpayer's Rights Amendment (also known as the Totten Bill), and compares it with measures recently passed in other states, with emphasis on…

In 1993 the Michigan Legislature voted to eliminate the property tax as a source of school revenue, cutting the educational budget by $6.3 billion. An alternative funding source was not identified. Proponents of the bill say it will move the Michigan educational system into the 21st century; opponents criticize the bill as being a political…

Recent court decisions have declared that those public school financing systems dependent substantially on local ad valorem (property) taxes violate the equal protection clause of the 14th Amendment. The violation stems from the fact that local school district spending and educational quality are dependent on the values of real property in the…

The three primary sources of funding for public education in America are the federal government, the state government, and the community. This paper presents an overview of trends in funding K-12 public education; the stability of local-funding sources; the value of public education as a factor in cost; political influences on school funding;…

Discussion of inequity in funding of Pennsylvania schools has tended to focus on differences between wealthy and poor school districts. In Pennsylvania, 180 school districts have filed a lawsuit challenging the constitutionality of the existing public school funding scheme. A study of the state's 500 school districts, grouped by market value of…

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

State legislation on libraries in Ohio is presented in this report. An introductory chapter covers some of the major characteristics and provisions of these laws, in historical perspective and in the current state of public library organization, tax support, and financing. Federal library laws are reviewed, as is the role of the state library, and…

Besides their primary mission of providing education to the students of North Dakota, the 11 colleges and universities in the state represent an important "industry" which generates substantial income to the businesses and people of the state. Total college-related spending in North Dakota was $76 million during the 1973-1974 school…

A fact sheet reported medical care costs incurred and funding sources received by county and local governments in Blaine and Hill Counties, Montana, to provide care for indigent Indians. Data obtained from county clerk and recorder offices and welfare departments showed that Blaine County spent about 1% of its operating revenue on indigent medical…

This report summarizes enrollment, costs, and funding information for North Idaho College (NIC) and the College of Southern Idaho (CSI) for 1972 and 1977, explores new options for the future, and presents academic and vocational division funding information and capital construction data. Academic student enrollment at NIC increased 35% between…

The study reported in this document examined Connecticut's present system for financing public education and analyzed alternative systems. On the basis of study findings, some conclusions are presented in this report concerning (1) the total fiscal system within which Connecticut finances its schools, (2) fiscal disparities in the established…