This study examined the relationship between operating tax rates and selected socioeconomic variables for Illinois school districts. Districts were separately ranked by operating tax rates and then divided into four equal quartiles--low tax effort, low medium tax effort, high medium tax effort, and high tax effort. Discriminant analysis was used to construct a profile for each of these groups. Results of the study confirmed the general belief that differences in fiscal capacity and educational aspirations contributed to differences in local tax effort. The low tax effort group was characterized by a higher assessed valuation per ADA than the other groups. The high tax effort group was characterized by high education attainment, high percentage of professionals, high average income, high incidence of residential value, high density, and high urbanization. The high medium group was similar in some respects to the high tax effort group. The low medium tax effort group manifested lower educational attainment and a higher concentration of low income families, although its assessed valuation was close to that of the higher tax effort groups. (Author/JG)