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…

On October 2, 1989, the Texas Supreme Court, in the "Edgewood v. Kirby" decision, found the current school-finance system unconstitutional. The evolution of this decision, through its early origins, the establishment of the current structure (1949-81), House Bill 72 (1984), and Senate Bill 1019 (1989), is described. Also described are…

This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

Residential areas with low property tax rates are more desirable than those with high tax rates, and school districts that have a high rate of expenditure per pupil are more attractive to parents than those with low rates of expenditure. For these reasons, the financial characteristics of a school district influence the value of housing in the…

The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

This report provides a general overview of those State constitutional provisions and some of the related statutes and case law that must be considered in designing school finance legislation and in understanding the issues being raised in school finance litigation in State courts throughout the country. While the publication was designed primarily…

This report, volume II of an indepth study of special levy problems in Washington State, represents the results of a study commission examination of finance and curriculum and contact with commission counterparts in the Federal Government, and a review of the work of other States. Included in this volume are (1) a funding formula simulation study…

This document contains recommendations for changes in the Texas system of educational finance to improve educational opportunity for Mexican Americans and blacks. The report examines alternative methods of finance, focusing on methods for improving the existing property tax system. The authors recommend that the State (1) supervise and control…

This report fosters discussion and deliberation on the current educational finance dilemma and discusses recent State court decisions that have invalidated existing finance systems. Possible solutions to the problems presented to State legislatures by those decisions are examined. The report (1) outlines the holdings of six cases beginning with…

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…

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…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

Behind the concept of power equalization is the assumption that at any specified tax rate every school district in a State, regardless of wealth, has the same dollar resource level per pupil. A State established schedule of local district funding level choices related to tax rates is essential; however, tax levels are always a product of the…