The Pennsylvania legislature is considering a school finance proposal, exemplified by House Bill 113 of the 2003 legislative session, that would shift some school funding away from local property taxes and toward state funds and local income taxes. The proposal would give greater proportional benefits to homeowners with lower property values. A…

This paper is primarily concerned with identifying and explicating the environmental forces and political factors responsible for legislative enactment of major school finance changes in Wisconsin in 1973. Easton's political systems theory serves as a conceptual framework for the study. In addition, Lindblom's leadership model, Truman's interest…

This publication presents model state educational legislation prepared by the Advisory Commission on Intergovernmental Relations (ACIR) for consideration by individual state legislatures. The ACIR is concerned with improving relationships between federal, state, and local governments; the ACIR legislative program places considerable emphasis on…

Recent court decisions requiring changes in State educational finance systems have not invalidated the use of local property taxes as a revenue source for education, nor have they dictated that the same amount of dollars must be spent on every pupil. In short, these decisions have left with the State legislatures the responsibility to fashion new…

Nebraska's small schools have been shortchanged by recently enacted school finance policies. LB 1114, which limited property tax levy rates, and LB 806, which changed the state aid distribution formula, were first implemented for the 1998-99 school year. These measures were intended to force cuts in school expenditures, especially among smaller,…

This paper outlines school finance issues that have emerged due to litigation on the constitutionality of school funding at the state level. Such funding varies from state to state, ranging from 8 percent in New Hampshire to 74 percent in New Mexico; per-child expenditures range from $1,500 to $15,000. Beginning in the 1970s, poor school districts…

This report provides a general overview of those State constitutional provisions and some of the related statutes and case law that must be considered in designing school finance legislation and in understanding the issues being raised in school finance litigation in State courts throughout the country. While the publication was designed primarily…

The need for reform in school financing is crucial and urgent. The regressive and anachronistic practice of financing schools through local property taxes perpetuates inequities detrimental to students and unfair to parents and taxpayers. Although it is the students in the inner cities that require special, more costly educational approaches,…

Passage of a 1990 tax limitation measure made Oregon one of few states since 1978 to mandate reductions in local property taxes. A survey of Oregon school superintendents revealed their fears about reduced local discretion and use of revenue management/forecasting tools and rational, goal-oriented cutback approaches. (Contains 36 footnotes.) (MLH)

This special report reviews problems in Illinois' education funding system and discusses potential solutions to these problems. The report notes that the fundamental problem with the current education finance system is an over-reliance on local property taxes. Although property taxes are a relatively stable and lucrative revenue source,…

Formed by the Connecticut legislature to monitor the state's educational aid plan, the Educational Equity Study Committee in this report joins with the state Board of Education in recommending amendments to Connecticut's 1979 school finance reform law, involving changes in the state's Minimum Expenditure Requirement (MER) plan and Guaranteed Tax…

This publication is an update and expansion of earlier studies on the legal organization and administration of school districts in South Carolina. The treatment of this topic progresses from the general to the specific and includes detailed data about the geographical, organizational, financial, and legal aspects of the topic. The report attempts…

This report describes and evaluates the record of reform in several states that have revised their school finance systems since 1971. The introductory chapter provides an overview of reform's recent successes, shortcomings, and prospects. Six subsequent chapters offer a close look at its main features. Chapters 2 and 3 analyze new school aid…

This publication will provide the general public and the educational community with a summary of interpretations, policies, and procedures established by the Pennsylvania Department of Education for the administration of the basic instructional subsidy. Pennsylvania schools are funded by a complicated state and local financial partnership spelled…

During the past 5 years, Oregon has set in motion a set of fundamental changes in state policy that will radically affect schools. It has: (1) reduced property taxes without increasing other taxes in a way that will reduce state/local taxes as a share of income from 12.1 percent of personal income in 1991 to 10.3 percent in 1996; (2) shifted to…