The author argues that State assumption of a greater percentage of educational costs and more consistent property assessment would make the property tax a more equitable and acceptable method of raising school revenue. (JG)

This research brief is the fourth of a series of four that list and index items by subject and State. Over 4,000 legislative items are listed. No legislation that was vetoed or that failed, nor any carryover legislation, is listed in this current series. (Author/JF)

A discussion of the recent U.S. Supreme Court decision on equal education. (JF)

Summarizes arguments for and against replacing the local school property tax by a local school income tax. Explores the empirical effects of such policies for New York State. Using a 3% income tax and refashioning state aid to a foundation level of $8,068 per pupil would not require substantial new state revenues. (38 footnotes) (MLH)

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…

Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

While revenue sharing is a unique and masterful windfall to local districts over the nation, if proposed cuts in current education programs are made and a special education revenue sharing bill not funded, the Wisconsin State Department of Public Instruction will be unable to guarantee the State's fundamental interest in education. (Author/JN)

Simulates effects on educational expenditures in the Boston metropolitan area of establishing a statewide tax on commercial and industrial property to finance state aid for education. Concludes that removing business property from the local tax base for education would adversely affect the pattern of educational expenditures in the Boston area.…

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)

Describes the development and use of a Potential Revenue Index for public schools that can be used to measure the extent to which a state school finance program equalizes potential property tax revenues among local education agencies. (JG)

This report describes the results of a project that has been aimed at collecting and validating data on local wealth in school districts throughout the nation for the school year 1976-77. Section 2 reviews the concepts and terminology needed to understand and interpret the data collected. Section 3 describes the conduct of the project, including…

The South Carolina Education Finance Act of 1977 aims toward equalization of public school finance in South Carolina. A major goal is the state provision of 70 percent of school funding. The bill contains three other major provisions: the Defined Minimum Program (DMP), the Index of Taxpaying Ability, and the Weighted Pupil/Base Pupil calculation.…

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…