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)

Given the need for school administrators to exercise fiscal restraint and pare down expenses before recommending tax increases, this article provides information concerning trends in class size, school building renovation, energy economies, teacher and administrator layoffs, and state budgets. (MLH)

A theory that urges judges to decide that locally financed school systems are unconstitutional holds that courts must implement reforms because the legislative process is dominated by property-rich communities. However, the defeat of a New Hampshire gubernatorial candidate who advocated such reforms contradicts the theory. (JOW)

High-growth school districts can learn from Park City, Utah, about the adoption of school facility impact fees. These fees are levied against new residential units to offset the additional costs to a school district. A sidebar summarizes variation in state laws pertaining to impact fees and cites some legal challenges to their imposition. (MLF)

After five years of opposition, voters in the Jefferson County, Colorado, School District approved a $325 million bargain. Describes how the district made major management decisions, rebuilt credibility among voters, and ran the campaign. Cites a budget-tracking tool, School Micro-Financial Allocation Study, that helps school districts track how…

High-growth school districts can learn from Park City, Utah, about the adoption of school facility impact fees. These fees are levied against new residential units to offset the additional costs to a school district. A sidebar summarizes variation in state laws pertaining to impact fees and cites some legal challenges to their imposition. (MLF)

The Annual Condition of Education Report provides a wide range of state-level data, including shifts in student populations and demographics, teacher salaries and characteristics, student achievement results, and school financial information. A few examples of the categories presented in this 22nd edition report include: (1) Enrollment; (2) Early…

To improve the equity of Vermont's school finance system, the state legislature passed Act 60. This new funding mechanism is described, with a focus on the equity issues raised by the state supreme court. A court's decision struck down substantial dependence on local property taxes to provide revenue for local school districts. The report reviews…

Although California's real spending per pupil grew 13 percent between 1980-81 and 1990-91, real growth in educational spending here has not kept pace with the rest of the country. The reasons are complex, with many causes rooted in the state tax system design and the resulting school finance structure. This paper describes how and why California's…

This document examines various ways for school districts to inform taxpayers about positive educational programs in order to convince them that a particular public school system is worth the investment. A school district needs to create good public relations in order to "sell" taxpayers on an educational program. Thus educators must show that they…

A refutation of an article published by the Yale Law Journal which reported a study of school finance arrangements in Connecticut and influenced the "Rodiguez" decision. Weaknesses in the statistical arguments and theoretical analysis of that piece are discussed as the need for accepting some type of "Serrano" reform is…

Part of a series on state educational finances, this manual aims to help Texas educators, legislators, and citizens understand school finance reforms by providing them with an overview of their state's public elementary and secondary education financing plan and by exploring selected issues in school finance. An introductory chapter traces the…

This booklet outlines a framework for defining and measuring equity in state school finance and tax structures. The framework focuses on two groups: children, who receive educational services, and taxpayers, who pay for those services. Discussed are the different measures of equity for children and taxpayers, the values inherent in those measures,…

To test whether equity in educational expenditure can include equity for taxpayers, the authors analyze two suggested methods for achieving educational equity. The two methods are district power equalizing (DPE), which grants state aid in inverse proportion to school district wealth, and the wealth neutral system (WNS), which takes account of…