In Brigham et al. v. State of Vermont (1997), the Vermont Supreme Court struck down the previous state-funding system and directed the legislature to come up with a new system that would eliminate the inequities among the local school districts. An analysis of this decision and its consequences is offered here. The paper recaps the funding system…

In states that depend on property taxes for school revenues, fair administration of the property tax is essential to ensure equitable state aid to all districts. Questions relevant to implementing a strategy for enhancing public support of the property tax as a source of local school revenue are answered in this report. The questions deal with the…

This paper analyzes Texas Senate Bill 351 that reforms public school funding. The bill provides for additional state funding and significant increases in local property taxes. The bill creates county education taxing units to neutralize the enormous property wealth differences found among the state's 1,056 school districts. It also provides a…

Principles for public school finance are outlined with respect to an equitable allocation of educational resources by the state. The argument is advanced that equal dollars per pupil is a practical, reasonable, acceptable and attainable initial basis for school financing. Objections to the equal dollars scheme are considered, leading to an…

Although Wisconsin citizens support public education, they have significant doubts about the quality of education in the state and would support a number of reforms aimed at changing its structure, character, and accountability. Three telephone surveys were conducted with three representative samples of 1,000 citizens between January 1988 and…

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 book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

Illinois' education finance plan is described in the first of this report's two chapters, and the second chapter considers the finance plan's equity. Chapter 1 covers the state's Resource Equalizer Aid Program and the tax revenue it guarantees districts; the calculation of maximum tax guarantees and local shares; the apportionment of state aid;…

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…

Part of a series on state education finance, this manual is intended to help Missouri educators, legislators, and citizens understand school finance reform by providing them with an overview of Missouri's financial aid to public elementary and secondary schools and by exploring selected issues in financial equity in education. The first chapter…

The theme of this seminar was the exploration of techniques and strategies for improving the funding of elementary and secondary education. The proceedings of the seminar included welcoming remarks by Michael Heron followed by the presentation "Problems and Prospects in Education Finance: Who Is Getting All the Money?" by Dr. Wilfred…

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…

This publication summarizes research findings and other data on school financial elections during the past decade in an attempt to provide school officials with a useful compilation of the available information. Major topics addressed in the report include 1) general trends regarding school financial elections in the 1960s and early 1970s, 2)…

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…

This paper discusses the continuing need for additional educational funds and suggests that the only way to gain these funds is through concerted and persistent political efforts by supporters of education at both the federal and state levels. The author first points out that for many reasons declining enrollment may not decrease operating costs…