This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

This report describes tax revenues in fiscal year 1968 and tax legislation enacted during the calendar year 1968, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1968 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1967 to 1968. Major…

This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

In 1983 the Arkansas State Board of Education adopted minimum education standards. One consequence of the legislation has been school district consolidation. From 1983 to 1999, the number of Arkansas school districts declined from 370 to 310, and consolidations are expected to continue due to the high costs of maintaining the standards and…

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…

There is a growing sense that education policymakers need to become more sensitive to the inequities and inefficiencies associated with the generation of local resources for education, particularly the property tax. The purpose of this book is to provide insight into issues surrounding the generation of local revenues for public education in…

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)…

Formed by the Connecticut legislature to monitor the state's educational aid plan, the Educational Equity Study Committee in this report joins with the state Board of Education in recommending amendments to Connecticut's 1979 school finance reform law, involving changes in the state's Minimum Expenditure Requirement (MER) plan and Guaranteed Tax…

This publication is an update and expansion of earlier studies on the legal organization and administration of school districts in South Carolina. The treatment of this topic progresses from the general to the specific and includes detailed data about the geographical, organizational, financial, and legal aspects of the topic. The report attempts…

In this report, the author describes and examines some of the policy alternatives available for the implementation of an equitable system of school finance. The author provides statistics that trace the historical disparities in interdistrict school expenditures, describes recent court challenges to school finance systems, and discusses both full…

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

Presents a history of New Jersey's Public School Education Act of 1975, including a discussion of the landmark decision Robinson v. Cahill (1970), which found the state's educational finance system unconstitutional. Measures of expenditure disparity and wealth neutrality are then used to assess the present New Jersey school finance system. (JW)

This paper uses data obtained by a large statewide survey of Massachusetts residents to measure the relative importance of certain motivations in influencing the overall statewide vote on Proposition 2 1/2. Proposition 2 1/2 severely restricts the ability of Massachusetts cities and towns to raise tax revenue for local services. Interviews were…

Three basic issues were examined in this study: (1) the variance in the purchasing power of the dollar among Texas school districts, (2) the variance in local property tax burden among Texas school districts, and (3) consideration of alternative Texas school finance formulas. Data used were from the data banks of the Texas Education Agency and…