Across all 50 states, there are different ways in which states allocate K-12 and special education funding to districts. Education Commission of the States has collected information on states' primary funding models, base per-student funding amounts, student attendance count methods, and funding for special education, English language learners,…

This project attempted to answer the following question: what are the impacts of school spending on student outcomes? The Texas education system provides a unique opportunity to examine this question and make a large and significant contribution to the school finance literature. Over the last two decades, Texas made two large changes to school…

A major feature of the school finance landscape over the last two decades has been the reform of state school finance systems. Using the case of Maryland's Bridge to Excellence in Public Schools Act, this paper extends the current literature by developing a conceptual framework for residential bidding and sorting and using it to estimate housing…

In 2008, the Indiana legislature passed and the governor signed into law House Enrolled Act No. 1001, now referred to as Public Law 146-2008, which capped Indiana school districts' ability to raise revenues from the local property tax without local voter approval. To phase in the impact of the law, the state provided school districts with levy…

This study examines the use of Schools of Choice throughout Michigan over the last decade. Nearly 100,000 Michigan students use Schools of Choice to attend a school outside of the district in which they live. Participation has grown steadily, with enrollment growing by 144 percent over the past 10 years. This study finds that students enter…

This booklet discusses current and past studies of Louisiana parish assessment ratios that reveal substantial inequity in administration of the property tax. Studies reveal inequities exist between parishes, and within and between classes of people; and the report discusses the effects of these inequities. Some recommendations to resolve these…

New Mexico legislator proposes a tuition tax credit plan for individual taxpayers. (MK)

In order to make financial management of Ohio schools simpler and more understandable to the public, this Citizens' Council report recommends structural changes in school district budgeting that would necessitate changes in state law. The major problem areas identified are the districts' use of the calendar year as fiscal year, the requirement…

Summarizes state tax relief legislation that was supported by the Joint State Legislative Committees of the National Retired Teachers Association and the American Association of Retired Persons. Notes that generating public and political support for increased funding for education will be a challenge in the current fiscal climate. (Author/IRT)

Examines Michigan's attempt to abolish the school property tax and implications for New York State policymakers. Michigan substantially reduced the local property tax for local school operations, adopted a permanent set of tax and revenue limits, and devised a problematic assessment cap. Totally eliminating the local school property tax may be…

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)

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

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…

This booklet is basically a summary of a law book on the same subject by the same author. Although the 25 chapters of the larger work correspond directly to the chapters of the summary, this publication is not a law book in the usual sense. Rather, it is intended primarily to provide a simplified view of the property tax laws of Texas for tax…