The partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

State aid programs for local schools have not kept pace with New York State's ambitious, revamped Regents examination program. This paper explains a method for developing a comprehensive education cost index and shows how to incorporate it into a performance-based foundation aid system. (Contains 36 references.) (MLH)

Presents a proposal to achieve major finance reform goals by providing property tax relief and increasing state funding out of income-tax receipts, relying on Illinois' growth dividend. The plan is funded by proportional taxes and would make school reform more politically palatable to affluent taxpayers. (28 footnotes) (MLH)

Colorado has been experiencing the efforts by local property tax groups to reduce the dependence for educational revenue by moving away from local property taxes to wider based taxation plans. Paralleling these efforts have been attempts by various groups, through the courts, to change the method of financing education to provide more equality of…

On June 26, 1973, the system for financing elementary and secondary education in Florida was radically altered when the Florida legislature passed the Florida Education Finance Program Act of 1973. Significant features of this act include (1) substantially increased fiscal equalization; (2) a systematic plan and substantial State commitment to…

Published prior to the U.S. Supreme Court decision on the case, this report puts into perspective the questions and problems before the State of Texas in resolving the issue raised by Rodriguez vs San Antonio. The document reviews the key elements of the decision in the Rodriguez case and considers alternative approaches that comply with the…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

Data are analyzed in support of the conclusion that fiscal neutrality has nearly been achieved since 1974 legislation mandating uniform tax rates and a foundation program of school aid. Remaining disparities in per pupil revenue and expenditure are interpreted as a function of varying pupil and school district needs. (MJL)

Interviews involving 58 Ohio stakeholders focused on detailing state K-12 education goals, identifying the current system's strengths and weaknesses, and discussing the financial/political viability of potential school funding strategies. Consensus emerged regarding the role of property taxes, local control, the foundation formula rationale, and…

Following a touch-and-go struggle in the California legislature, a school finance reform law, known as the Property Tax Relief Act of 1972, was passed. The contents of this act were affected in part by the California Supreme Court decision--Serrano vs Priest. The new law includes boosts in foundation programs, expressed in dollar amounts per pupil…

Assuming that full State funding proposals will become more prevalent as a result of recent court decisions affecting State educational financing systems, the author examines the problems and opportunities presented by full State funding and suggests a programmatic approach to the allocation of State funds to local school districts. He suggests…

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

In 1997, the Ohio Supreme Court declared the state's educational finance system unconstitutional, allowing 1 year to enact a systemic overhaul. After 3 years of public controversy, plaintiffs and the state are contesting the sufficiency of the state's response. A court-supervised remedial process may be necessary. (86 footnotes) (MLH)

The Tennessee School Finance Equity Study was begun in 1978 to review the equity and adequacy of Tennessee's Public School Finance Program. Changes in the structure of the Tennessee Foundation Program (TFP) did achieve greater equity in the amount of funds local districts obtained from the foundation program even though the residence of the…