In November 1978, Idaho voters approved an initiative that limited property taxes to 1 percent of a property's 1978 market value and that limited the property's growth in market value to 2 percent per year. Due to the initiative's imprecise wording and incompatibility with Idaho statutes, the 1979 Idaho Legislature passed two bills designed to…

In June 1978, California voters approved Proposition 13, limiting property taxes to 1 percent of a property's market value and limiting the property's growth in market value to 2 percent per year. The immediate effect of the limitations was to reduce property tax revenues by $7 billion, of which $3.1 billion would have gone to the schools. The…

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…

The administration's proposal to end state and local tax deductions could cost public schools $24 billion in funding cuts and has far reaching ramifications for public education. Projections of state-by-state losses are presented as well as projections of tax liability increases to individuals and businesses. (MD)

The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

The third in a series on school finance, this report describes state sales tax practices that, when coupled with individual income and property taxes, add stability and diversity to the local tax system from which public education draws its support. Figures and tables illustrate: the percent of state and local government expenditures for selected…

The property tax is the single most important revenue source for local governments and school districts in New York State. Its positive attributes are its stability, simplicity, efficiency, predictability, and its contribution to local government. Yet gross inequities are associated with assessment administration of property tax. An analysis of a…

This publication describes Oregon's current school funding system, and provides some criteria for evaluating alternatives that address issues of equity, balance, and stability. Oregon's school funding system depends primarily on local property taxes (57%) and a state aid program (22%) funded mainly by an income tax. This system permits a great…

This document reports the findings of a study assessing the status of school finance in Wisconsin and recommending preferred methods for funding the public schools. Seventy-nine topics were considered in five areas: state support, general aid, categorical aid, factors affecting school costs, and other topics. The study's recommendations regarding…

This study examines the consequences of alternative financing arrangements for secondary and elementary education. There is an analysis of the characteristics of the present system of State aid. The study evaluates the incidence of major State and local taxes and then determines the distributional consequences of shifting from local to State…

The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

As states modify their school finance systems in pursuit of equity, play a larger role in setting the level of teacher salaries, and link school finance and improvement, state control of schools is growing. However, state support of schools will decrease as property taxes increase. (DCS)

The author examines sources of taxpayer discontent with property taxes and with public education. He proposes full state funding as a solution to education's financial dilemma. (Author/SJL)

Seven papers examine a number of issues that have dominated school finance research and policy in the 1970s. Among the topics covered are revenue limitation movements and school finance reform, with papers on experiences in California and Nevada; educational equity, including equity in both taxpayer rates and expenditures per student; price…

This study of the fiscal, legal, and political dimensions of reform in American school finance responds to the challenge of San Antonio Independent School District vs. Rodriguez. The book focuses specifically on the State of Texas and the way in which injustices were analyzed for the landmark Rodriguez case. The book goes on to describe the role…