In November 2020, Californians will vote on Proposition 20 ("Prop 20"), a ballot initiative that would roll back key elements of the state's recent justice reforms, including Public Safety Realignment, Proposition 47, and Proposition 57 (AB 109, 2011; Prop 47, 2014; Prop 57; 2016; SOS, 2018). In recent years, the Center on Juvenile and…

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…

The effects of changes in property tax laws and tax allocation upon the schools are examined. (JD)

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…

This booklet, prepared by the Michigan senate fiscal agency, explains new amendments to the state constitution that establish tax and expenditure limitations on state and local government in the state. The purpose of the report is to help legislators implement the new law. The first part of each section analyzes the constitutional language of the…

Describes how the Indiana library community defeated a "Speaker's bill" in the Indiana House of Representatives that threatened public library interests. Topics addressed include the introduction of the bill, lobbying, and arguments against the bill. (SLW)

The ramifications of the passing of Proposition 13 in California are discussed as they impact upon recreational programs in the state. (JD)

This issue memorandum describes Constitutional Amendment A, an initiative in South Dakota that, if approved, would prohibit taxation of real property for school purposes. The report provides background information on Constitutional Amendment A, which reads as follows: "The legislature shall make such provision by general taxation as with the…

Examines Georgia's use of the Special Purpose Local Option Sales Tax for Education (ESPLOST). Finds that ESPLOST increases revenue disparities among districts. Discusses policy implications. (Contains 36 references.) (PKP)

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…

Discusses the impact of citizen revolt against taxes and governmental spending on community colleges in relation to recent state legislative developments, focusing on the states in which community colleges rely heavily on local tax support. Considers effects on community college autonomy and growth. (MB)

A review of the shift from local to state financing and a description of various kinds of tax support structures. (Editor)

Flaws in the tax structures supporting public schools are pointed out and suggestions are made for changes. (JD)

This article examines the trend toward tax reduction in many states and discusses the possible effects on educational finance. (MC)

Describes New Jersey's budget difficulties, caused essentially by the reluctance of the state legislature to enact tax reforms. Severe cutbacks in state university funds were partially averted due to revenue increases, including a two percent increase in the corporation business tax and a boost in motor vehicle registration fees. (MLH)