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)

Discusses the decision in which the Texas system of school support based on a local ad valorem tax on real estate property was held to be constitutional regardless of the inequitable distribution of the value of that real estate. Examines the facts around the case, the majority opinion, the dissenting opinion, and the implications for educators…

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…

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

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…

One way in which the analysis of educational finance reform might be broadened to include an analysis of the fiscal effects of such reform is to show fiscal competition between large cities and their suburbs. It is not possible to say that "most central cities" or "most suburban areas" deserve a greater share of State…

Reviews the background of the property tax from ancient antecedents through the history of the United States, with particular reference to the rise of free public education. Issues discussed include major influences on the development of schools, tax limitations, the expansion of state and federal aid, and future projections. (MJL)

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…

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…

After tracing the historical development of the Maine system of school finance, the document describes the major provisions of a 1973 legislative act that equalizes the financial support of school units. Under the act, 60 percent of the cost of public school programs will come from State tax sources and 40 percent will come from a uniform property…

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)