This case, inspired by a real school district scenario, was developed for use in a graduate-level course in school finance. James Spencer had just been selected as the new superintendent of a low-income, 400-student, rural school district in need of many capital improvements. The previous superintendent had refused to hold a bond election because…

The relationship between components of the local school district report card, school district typology, and the outcome of public school tax levy requests were examined in this study. A correlation research design was used to measure the relationship between the independent variables (performance index, average yearly progress, value added,…

The results of a statistical analysis of 498 school districts are analyzed in terms of the fiscal responsibility of school boards. Since a method of budget approval is being examined, the criterion adopted (composite fiscal performance) is one that measures the performance of the school board in obtaining funds to operate the schools. Composite…

Data on 431 Minnesota school districts' use of the "referendum levy" (above the regular tax rate) and the "discretionary levy" (extending state aided taxes) indicate wealthier districts use the referendum levy more, yielding higher tax rates and more revenue. Referendum levies adjusted through district power equalizing should…

Three lengthy tables and four charts present information on the 1981-82 planned tax effort of each of Pennsylvania's 501 school districts and 67 counties. The tax effort, or "equalized mills," equals each district's budgeted taxes divided by its projected 1981 market value. The report gives a brief illustration of how the tax effort…

This paper analyzes Texas Senate Bill 351 that reforms public school funding. The bill provides for additional state funding and significant increases in local property taxes. The bill creates county education taxing units to neutralize the enormous property wealth differences found among the state's 1,056 school districts. It also provides a…

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…

This paper discusses five scenarios that have had an impact on school finance in the state of South Carolina during recent years. These scenarios include (1) the Education Finance Act of 1977 (EFA); (2) the Education Improvement Act of 1984 (EIA); (3) the issue of fiscal independence; (4) school fees; and (5) school bonds. The EFA was designed to…

A NEW BASIC CONCEPT IN FINANCING EDUCATIONAL SERVICES IS THE CHANGE FROM VIEWING SCHOOLS AS "STANDARDIZED-OPPORTUNITY-SYSTEMS" TO SEEING THEM AS "DIFFERENTIATED-OUTPUT-ACCOUNTABILITY-SYSTEMS." THE ACCOUNTABILITY SYSTEM OF FINANCE, REQUIRING A SUPPLY OF ANALYTICAL STUDIES TO GUIDE DECISIONMAKERS, WOULD HAVE THREE MAIN…

The educational needs described in this report are not unique to South Dakota. The inadequacy of the property tax revenue as a chief source of public school support is a fact of educational finance to which increasing attention is being given by school officials in many parts of the nation. A number of States, South Dakota included, continue to…

This report provides an analysis of current inequities in school finance in Illinois, the historical roots of those inequities, and an analysis of alternative options for funding primary and secondary education. An introduction briefly describes the basis for the constitutional challenge to the current funding system. The next section describes…

A growing interest in the use of nonproperty sources to replace an overburdened property tax, actually or psychologically, has been evident in recent years, particularly as school district levies have been running into stiff voter opposition. However, because school districts have relied on the property tax for their major and often sole source of…