Examines the dispersion of assessed valuation per pupil in Illinois and evaluates some proposals that might reduce this dispersion. The major proposal considered by the author is removal of industrial and commercial property (I & C) from local rolls. The conclusion is drawn that removing I & C from the property tax base has little or no…

This report reviews the effects of recent court cases that struck down existing methods of school finance and presents a detailed discussion of the case Demetrio P. Rodriquez et al vs San Antonio Independent School District et al. The report gives the factual background of the case, states the issue, presents the court's decision, and sets forth…

The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

This document provides summary statistics for public community and technical colleges in Texas. It is divided into two sections. Section 1 contains comparative financial data for all public community and technical college districts and systems, including tax base, collections and total assessed tax rates; total education and general fund…

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

Reviews the school finance reforms in Ohio since 1975 and analyzes the state aid distribution, comparative distribution of state and local revenue, and equalization of property tax revenues. Discusses the options available to the Ohio legislature to approach distribution equity for funds currently in the system. (JW)

School finance reform, in the opinion of many of those concerned, implies a shift away from the local property tax as the main source of revenue for the public schools. The inequities associated with property tax administration and the uneven distribution of property tax wealth within any given state have led to increasing concern about the wisdom…

This report describes property tax revenues and assessment rates for all 50 States during 1966. The following information is summarized by State and by class of property: (1) The total valuation and the taxable valuation of property subject to local general property taxation and the percent distribution of total valuation by class of property; (2)…

This article examines some implications of the Serrano vs Priest decision for Oregon's system of financing public schools. The author presents one alternative financing method -- a Statewide system to assess, collect, and disburse to each district or county an amount equalized on a per student basis. The status of the school financing system in…

This study attempted to: (1) develop research criteria and statistically valid analyses; (2) measure the economic influences of well-developed and undeveloped elementary school sites, large open space and small, or limited space school sites, on the market sale prices of comparable single-family residential housing units in matched pairs of urban…

In this paper, the author attempts to clarify several implicit hypotheses about local school finance reform, set up tests whereby hypothesis validity can be affirmed or rejected, and outline the policy implications of the results. Two mathematical models of school district behavior are examined, and their implications are tested on a sample of 150…

This paper reports on a recent study in Michigan to assess the part played by State school finance arrangements relative to social class structure. Study results supported the premise that present systems for financing public schools tend to reinforce social class distinctions. An alternative financial plan that would help equalize educational…

An essential prerequisite to reform of present methods of financing elementary and secondary schools and the development of an equitable, adequate, and workable system of school finance is a precise understanding of how the existing system works and its impact on different school districts and population groups. This report documents the existing…