Summarizes changes in state tax laws and tax revenues, including income, sales, and motor fuel taxes, and presents data on public school revenues and expenditures. (RW)

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.…

Realizing how difficult it is to pass tax issues today, many school boards with all good intentions place them on the ballot before the money is really needed. They do this so if the tax issues are not approved, they have another chance to get them passed before serious educational cuts have to be made. In states where school districts must rely…

Describes a study of how Oregon's 1979 Property Tax Relief Plan affected school district decisions about expenditures and tax levy requests, and discusses implications of the findings. (PGD)

Examines the conflict between efficiency and equity in public education finance. Considers district power equalization (DPE), a compromise approach that would require raising tax prices in wealthy districts and lowering them in poorer districts. Simulations for three states show that a "pure" DPE plan would reduce expenditure variances…

The ways in which the following three factors influence a large-city school district's "fiscal performance" are investigated: (1) The educational and occupational status of school board members, (2) the effect of public vote on the budget, and (3) the effect of the size of the school district. A regression of certain budget approval variables,…

A progress report reviews the Milwaukee School Board's continuous program of acquiring sites and building schools. An itemized listing of 140 completed construction projects is supplemented with pertinent facts and figures, including--(1) growth factors affecting school building needs, (2) resultant increases in the physical plant, staff and…

Data on 431 Minnesota school districts' use of the "referendum levy" (above the regular tax rate) and the "discretionary levy" (extending state aided taxes) indicate wealthier districts use the referendum levy more, yielding higher tax rates and more revenue. Referendum levies adjusted through district power equalizing should…

Examines one Pennsylvania school district's efforts to upkeep and improve its 30- to 40-year-old school facilities that required no tax increases for six years. Highlighted are the district's use of the Federal Land Reuse Authority to transform abandoned government property to private use and utilize the help of the community to provide mutually…

Describes the use of cost effectiveness analysis of educational productivity in Phase I and II of the Regents Study of Organizational Change. Twenty school districts were selected for the study based on declining enrollment, high noninstructional expenses, high state aid, and high local tax burdens. (MMU)

The system that finances Michigan's schools from kindergarten through 12th grade is a perennial topic of conversation among policymakers, parents, taxpayers and voters. A constructive discussion of this issue, however, requires a sound knowledge of the financial workings of Michigan's elementary and secondary school system. This knowledge is…

Three lengthy tables and four charts present information on the 1981-82 planned tax effort of each of Pennsylvania's 501 school districts and 67 counties. The tax effort, or "equalized mills," equals each district's budgeted taxes divided by its projected 1981 market value. The report gives a brief illustration of how the tax effort…

Article considered the uses of inequality in education and the tax limitation initiative. (Author/RK)

A careful study of the new law makes it clear that while State school programs are not designated beneficiaries of the legislation, in some ways education may be influenced just as profoundly as if they were. (Author/JN)