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…

In November 1972, electorates in California, Colorado, Michigan, and Oregon decisively rejected consitutional amendments that (according to their supporters) would have reduced or eliminated reliance on the property tax as a means of financing education. School finance reformers were perplexed by these defeats. This study sets out to explain the…

Summarizes arguments for and against replacing the local school property tax by a local school income tax. Explores the empirical effects of such policies for New York State. Using a 3% income tax and refashioning state aid to a foundation level of $8,068 per pupil would not require substantial new state revenues. (38 footnotes) (MLH)

Finds that school property taxes have been substantially reduced under the new Michigan school finance system and have been replaced with new state revenues, although it is uncertain whether these new state dollars will be available in a recession. Finds that substantial disparities remain between Michigan school districts in revenues and…

In 1993, the Michigan Legislature eliminated the local property tax as the main public education funding source. This article explores the details of Michigan's policy process during late 1993 and early 1994, focusing on consequences. Recently, the school property tax was partially reinstated. The system is working, but vulnerable to cash…

Presents a model explaining voter behavior in educational tax rate referenda, arguing that increasing rejection of these referenda is explained by a narrowing gap between actual school expenditures and the level of expenditures voters regard as optimal. (JG)

Studies the deleterious effects of Oregon's Measure 5 (a property relief measure) on two suburban elementary schools in Oregon City and West Linn. In both Oregon and California, a shift away from property taxes has not been accompanied by the development of adequate funding from other sources. Our growing willingness to provide for children's…

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…

The funding and operation of Michigan's K-12 public school system was substantially changed in March 1994, with voter approval of a constitutional amendment and legislative adoption of 24 implementing state statutes. The comprehensive school funding proposal substantially reduced local property taxes; increased, and in some cases decreased, the…

Results are presented of a telephone survey of 800 citizens indicating their opinions about the public schools in Michigan. Questions were asked on: (1) level and scope of information known about the schools; (2) school visitation frequency; (3) performance of schools; (4) report card rating of schools; (5) likes, dislikes about the schools; (6)…

This study analyzes the effectiveness of a "guaranteed tax base" (GTB) as a reform measure designed to reduce the traditional heavy reliance of school financing on local property tax revenues and to help equalize per pupil expenditures across districts. Such measures call for matching locally raised tax dollars with state aid and…