Recent evidence suggests school resources are continually segregated from minoritized communities. This funding disparity impacts students' long-term outcomes in school and in their community. Political discourse has prioritized school defunding, privatization through vouchers and related policies, and tax relief and at the same time greater…

Homestead exemptions for senior and disabled homeowners disproportionally erode rural tax bases but may still stimulate local educational spending. This article examines one such exemption in Kentucky. Two-stage generalized method of moments is used to estimate the demand for local education spending, then spending in the absence of the exemption…

In this brief, we examine an important but obscure form of state spending on K-12 education-state subsidies of school district pension costs. In 2018, this exceeded $19 billion across 23 states. To put that amount into perspective, 2018 federal spending on Title I programs was $15.8 billion. This revenue stream is often ignored in analyses of…

The method California uses to count students for funding purposes is an important decision that drives both resources and behaviors. For more than 100 years, California has funded school districts based on the average number of students who attend school each day. Although this average daily attendance (ADA) method was once used by many states,…

Hold-harmless provisions in state aid formulas are meant to restrict declines in revenues for school districts. They may take several forms, including limits on the changes in state aid from year to year, supplemental funding for districts with declining enrollment, alternatives for calculating the state aid amount, or use of past enrollments in…

In the wake of the COVID-19 pandemic, K-12 schools are under immense pressure to meet the diverse needs of students. But policies and practices have not evolved quickly enough to meet those needs -- and as a result, the system continues to fail far too many young people. In "Levers of Change: How State Policies Support District…

This article explores state school funding in Ohio and examines the concepts of equity and adequacy. This is accomplished not by conducting an empirical study but through a thorough review of the current environment of school funding in the state. For Ohio, the concepts of equity and adequacy are especially pertinent when considering that Ohio's…

Opponents of educational choice recycle the same false prophesies of doom without regard to the evidence or the size and scope of the proposals. Part I of this report assesses the validity of choice opponents' predictions that choice policies will lead to significant losses of district school funding and declining academic performance. Part II of…

Sixty-seven school finance reforms (SFRs) in 26 states have taken place since 1990; however, there is little empirical evidence on the heterogeneity of SFR effects. We provide a comprehensive description of how individual reforms affected resource allocation to low- and high-income districts within states, including both financial and…

Presenters at the State of the States Roundtable session at the 2014 National Education Finance Conference in Louisville were invited to submit their papers for publication. These papers address the following topics: (1) State issues affecting P-12 and/or higher education funding; (2) Funding priorities/trends for P-12 and/or higher education; (3)…

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) had an adequate oversight process in place to ensure that (1) local educational agencies' (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds…

In February 2015 a large group of scholars, researchers, and practitioners interested in P-20 finance issues gathered in St. Louis, Missouri, for the National Education Finance Academy's annual conference, on February 25-27, 2015 to discuss, among multiple topics, the state of P-20 finance in all 50 states. There were 35 states represented in the…

Presenters at the State of the States Roundtable session at the 2014 National Education Finance Conference in Louisville were invited to submit their papers for publication. These papers address the following topics: (1) State issues affecting P-12 and/or higher education funding; (2) Funding priorities/trends for P-12 and/or higher education; (3)…

The Common Core State Standards (CCSS) and the Local Control Funding Formula are introducing major changes to California's K-12 system. Implementation of new curricula and instruction is under way at the district level, but California started its transition relatively late and it has taken a more decentralized approach than most other states.…

Adequate funding for the nation's schools to meet the call for higher student achievement has been a litigious issue. Spending on schools is a political choice. The choices made by state legislatures, in some cases, have failed to fund schools adequately and have incited school finance lawsuits in almost all states. These proceedings are generally…