The small school district of Channahon, Illinois challenged the assessed valuation of a local oil refinery, won the appeal, and negotiated a settlement with the company to stabilize the assessed valuation through 1990. (MLF)

Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

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.…

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,…

School districts are caught in a financial squeeze with reduced federal funding, recessionary reductions at the state level, and political pressures against raising taxes. School districts are searching for alternative sources of funds including school impact fees and business partnerships. One method, tax abatement, often costs districts because…

Examines the recent spate of judicial decisions on school finance requiring that the quality of public education not be a function of a school district's wealth, and explores possible alternative sources of funding such as increasing State sales or income taxes or adopting a statewide property tax. (Author/SF)

Presents the arguments, pro and con, on the use of the local property tax to finance the schools. A bibliography is appended. (SJL)

State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

To win voter support for school taxes, school boards should (1) study the economic and political climate; (2) use the media; (3) explain the budget; (4) recruit supporters; (5) remind people of school services and benefits; and (6) get out the vote. (MLF)

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…

In "Edgewood Independent School District v. Kirby," the Texas Supreme Court unanimously ruled that the state's school financial system violated the "efficiency" provision of the Texas Constitution. The court gave the legislature until May 1, 1990, to come forward with a constitutional school finance plan. (MLF)

This report is an update of the 1984 study "Indiana's Public Schools: An Analysis of the Past and Recommendations for the Future," which examined the Indiana school finance formula used to fund public education in the state. A fresh look is taken as a result of formula changes, and the effect of these changes on expenditures for public…

Although the Illinois Farmland Assessment Act is not an educational finance reform but is designed to ease the increasing tax burden on the state's farmland and provide a uniform, state-wide method of farmland tax valuation, it has a significant impact on K-12 public school financing because of the relationship between property and public school…

In this paper, the political and economic forces influencing attempts to reduce the inequalities in education expenditures are examined. Current programs for financing public education (local, State, and Federal) are compared. In general, State-local tax systems are found to be regressive and improvements are suggested. Inequitability of State aid…

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…