The five States represented include Florida, Michigan, Wisconsin, Kansas, and California. For each State the data are presented in terms of the changes occurring in State aid/pupil, the changes in local revenues/pupil, and the changes in local school property tax rates. A final column lists the change in total taxable property for schools, 1972-73…

Although the school-tax burden is shared by several classes of property owners, Texas homeowners provide a major share of the support for financing local schools. From 1981-1983 homeowners' school-tax share grew by approximately 9.8% while the school-tax share for oil, gas, and mineral owners declined 18%. (JHZ)

This document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

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 study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

The goal of the doctoral dissertation summarized here was to find an equitable school finance plan that applied the same tax rate in all districts and resulted in the smallest variance in the expenditure per weighted pupil unit (WPU) between districts in Arizona for the 1971-72 school year. Six finance plans were developed for analysis and were…

The Serrano decision has caused policy makers in California to search for departures from the current system of public school finance. Citizen and legislative evaluation of alternative finance systems is being confused by the employment of diverse interpretations of Serrano. Although the Court's decision may appear to indicate clear-cut methods of…

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

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…

The formulas used to determine the financial support available to Minnesota's school districts from the state are presented in this booklet along with examples of their application in a hypothetical district. The booklet first reviews a number of terms used in discussing Minnesota's aid program, then describes the foundation programs and…

In this article, the author analyzes recent court cases that struck down State school finance systems as being inequitable. Examined are such characteristics of current finance systems as the inequalities of the property tax, the variations in per pupil expenditures, and the variations between poor and rich districts. The report includes a…

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…

The Pennsylvania legislature is considering a school finance proposal, exemplified by House Bill 113 of the 2003 legislative session, that would shift some school funding away from local property taxes and toward state funds and local income taxes. The proposal would give greater proportional benefits to homeowners with lower property values. A…

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)…

Recent court decisions requiring changes in State educational finance systems have not invalidated the use of local property taxes as a revenue source for education, nor have they dictated that the same amount of dollars must be spent on every pupil. In short, these decisions have left with the State legislatures the responsibility to fashion new…