A review of the literature concerning educational finance, taxation, and California's Proposition 13 (1978) reveals that educational institutions encountered financial pressures before the passage of Proposition 13, and that these pressures--hardly specific to California--are highly visible in the South Carolina Technical Education System. The…

The history of Illinois community college operating finance policy is traced from July 1964 with the establishment of a semester hour flat rate grant (FRG) through the following: an equalization formula in addition to the FRG; supplemental non-business occupational grants; supplemental appropriations during a sudden enrollment increase;…

This document analyzes specific provisions of the Ohio bill that attempts to revise the state's system of school finance. The bill attempts to resolve differences in valuation, tax rate, and wealth while providing basic educational services as well as services to nonpublic schools and to handicapped and special students. On the negative side, the…

These models are based on the concept that school district decisionmakers seek an optimum balance between education program levels and tax burdens imposed on the community, subject to a budget constraint. A model is derived in which spending depends positively on community income and lump-sum grants and negatively on the relative price of…

This paper explores the ways in which community colleges in the United States are financed. It offers a historical overview of community college financing in the U.S., arguing that from their inception, they have operated on the premise of providing wide access to higher education through public funding at little or no cost to students. The paper…

This report highlights research that examined education finance data for the 1998-99 school year, the year prior to the introduction of finance reforms in New Hampshire, and the 1999-00 to 2001-02 school years, the 3 years following the introduction of reform. Following are some of the conclusions about New Hampshire's education finance reform.…

The Oregon educational system confronts a set of legislative challenges similar to, yet different from, the rest of the nation. Like the rest of the nation, distrust of government runs high, politicians are wary of raising or restructuring taxes, the economy is expanding, and the November 1994 state election shook up the political leadership of…

In 1988, 66 of Tennessee's rural school districts brought suit against the state government claiming that the school funding system of a local option sales tax discriminates against rural areas. This study examines the effects of increased reliance on local sales tax revenue on Tennessee's school expenditures. Not every county can support a major…

Indiana public policy has frozen local property tax levies for public education funding since the early 1970s, which has resulted in an educational system largely supported by state fiscal aid. A statistical analysis of the fiscal equity of Indiana's school operating expenditures for the latest school year preceding the freeze (1972-73) and the…

Concentrating on states' needs for programs offered by institutions of higher education (IHE) and the manner in which these needs can be met and financed, the 3-part paper analyzes the elements included by "The Chronicle of Higher Education" in its ranking of states' suppoort of higher education based on the results of the Chambers…

The court decision in the case of "Alma v. Dupree," finding the Arkansas School Finance System unconstitutional, ordered the State of Arkansas to establish a valid school finance system. Subsequently, the State's General Assembly created a 15-member commission to develop a plan for implementing an adequate and equitable school finance…

This four-part report presents a graphic and textual summary of the operating budget requested by the Illinois Community College Board (ICCB) for fiscal year (FY) 1982. Part I details: (1) allocations to the individual colleges, the State Community College of East St. Louis (SCCESL), the ICCB Office, the State University Retirement System, and the…

Problems associated with state support for community colleges are discussed with particular emphasis on situations where local college districts are responsible for providing a portion of total institutional revenue. Three of these problems, relating to the equity and efficiency of how state aid is distributed, are: (1) the integration of direct…

California's Proposition 13 set a maximum property tax of one percent of appraised market value, limited assessment increases to no more than two percent of cash value each year, and required that no new taxes be imposed to make up for lost revenues without a two-thirds vote of the state legislature or a two-thirds vote of all qualified voters.…

UNEQUAL DISTRIBUTION IN SOME STATES OF STATE TAX MONIES FOR SCHOOLS HAS RESULTED IN A MUCH HIGHER PROPORTIONATE FUNDING FOR SUBURBAN SCHOOLS THAN URBAN SCHOOLS. THIS FISCAL INEQUITY IS DUE TO EXCESSIVE RELIANCE UPON THE NUMBER OF DOLLARS OF ASSESSED VALUE BEHIND EACH STUDENT IN THE DISTRICT AND TO FAILURE BY THE STATES TO RECOGNIZE THE…