Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

Examines a school district's experience with property revaluation that produced a 33 percent increase in the school taxes of some residential property owners. When small segments of different municipalities comprise the same school district, revaluation may shift the local tax burden. District administrators should prepare for potential changes.…

This document presents the results of a Forum study of local financial support of schools. The primary objective was to devise a yardstick to measure the local effort in a way useful to both citizens and policymakers. Data on property wealth for each of the 140 local school systems in North Carolina were developed. School systems making the…

The "municipal overburden" argument alleges that cities lack adequate funding for their schools because they are unable to levy high enough tax rates. Examines support for the hypothesis held by jurists and legal commentators and then inquires why economists commonly find that position unacceptable. (MLF)

State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

Detailed information is provided on each of eight states included in a study of selected education finance characteristics. The eight states are Delaware, North Carolina, and Washington (States with a high level of state funding relative to total state-local funds for education); New York, Michigan, and California (moderate state aid states); and…

This report is an update of the 1984 study "Indiana's Public Schools: An Analysis of the Past and Recommendations for the Future," which examined the Indiana school finance formula used to fund public education in the state. A fresh look is taken as a result of formula changes, and the effect of these changes on expenditures for public…

Among the major objectives of this study was the determination of the nature and extent of disparities in revenues and expenditures among a group of selected states, and among type of districts within and across these states. A common pattern in education finance characteristics was found within each type of district, particularly among central…

The Foundation Program, revamped by the 1986 South Dakota legislative session, provides a method of determining the state aid support to school districts. In addition, state aid is provided for separate special education funding and for tuition incentive funding. The latter provides up to 3 years of state aid, both for contracting high school…

This report presents selected statistics related to student enrollment and attendance, teacher preparation and turnover, revenue sources, major expenditures, property tax rates, results of referendums on school bonds, increased tax rates, and school budgets for local public school systems during the 1966-67 school year. These statistics are based…