Education in the 21st century is subject to standardized testing with financial implications associated with testing. Under continued focus at the federal level to close the socioeconomic achievement gap, equitable distribution of funding is critical to ensure all schools have resources available to offset impacts of low socioeconomic status on student achievement. Some research (Bradshaw (2006) and Morrison (1999) indicates federal property may serve as a geographical barrier limiting economic development of the area and contribute to the rurality of some counties. Little research exists on the impact of federally tax-exempt property on national county poverty rank and student academic achievement. This study provides a method to analyze student ACT scores compared to national county poverty rank and revenue intended to offset the impact of federally tax-exempt property on student achievement in poor rural counties in Southeast Missouri as an initial step in identifying a true achievement gap related to economic status and isolating causes to begin finding solutions. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]