The commission's findings indicate that Connecticut's present system of school finance is inherently inequitable. Because educational expenditures rely primarily on local wealth, Connecticut towns differ in their ability to support education and to provide equal educational opportunity for all students. In order to increase equality of educational opportunity, the commission recommends that the State assume a substantially increased share of educational costs. Basic features of the plan include a State guarantee of a minimum property tax base per pupil; increased State support for urban, vocational, and special education; the continuance of a State grant of $250 per pupil in average daily membership; and the expansion of existing property tax relief programs to provide greater coverage for low income groups. The appendixes contain simulations of the effects of the school finance reform on State aid, school expenditures, and school tax rates on a town or school district basis. Other tables compare differences in wealth among towns and in school expenditures between districts. (Author/DN)