This overview provides a synthesis of a comprehensive survey of school finance programs in the 50 states conducted in 2006-07. Information was provided by chief state school finance officers or persons with expertise in a state's public school funding-allocation system. Brief descriptions of the major Pre-K-12 funding formulae, district-based…

This article provides information on Maryland's state education finance and governance. The state provides a foundation funding program, which guarantees a minimum or foundation level of per-pupil expenditures for children in all the state's school systems; this is done through a combination of state aid and local revenue. In 2002, Maryland…

Analysis of developments in school finance from 1971 to 1982 reveals that, although revenue equity is moderate by national standards, Maryland ranks poorly on measures of wealth neutrality. Reform efforts have had little effect on equity due in part to the relatively low level of the foundation. (MJL)

Uses a foundation-equalizing model to develop a number of indicators measuring the extent to which states utilize the full range of equalization tools at its disposal. Illustrates the utility of these indicators through an evaluation of the school finance reform instituted by Rhode Island between 1992 and 1996. (Contains 25 references.)…

This chapter of "Principles of School Business Management" reviews major federal and state court cases dealing with fiscal equalization of state school support programs and summarizes and discusses the major legal issues that were addressed. The major federal cases include "McInnis v. Shapiro,""Burrus v. Wilkerson," and "Van Dusartz v. Hatfield,"…

Most of New Jersey's charter schools are located in the state's poorer, urban school districts, or "Abbott" districts, and exclusively serve students from those communities. A number of other schools are located outside of the Abbott districts but enroll students from these districts. Specifically, of the 50 charter schools operating in…

Data are analyzed in support of the conclusion that fiscal neutrality has nearly been achieved since 1974 legislation mandating uniform tax rates and a foundation program of school aid. Remaining disparities in per pupil revenue and expenditure are interpreted as a function of varying pupil and school district needs. (MJL)

Virginia's school funding system is characterized by large inequalities and inadequacy. Disparities are increased when the state fails to pay for the full cost of education, state funding is inadequate, facilities are not state-funded, funding rewards only wealthy localities, and ability to pay is measured inaccurately. (Contains 25 references.)…

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;…

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

In 1997, the Ohio Supreme Court declared the state's educational finance system unconstitutional, allowing 1 year to enact a systemic overhaul. After 3 years of public controversy, plaintiffs and the state are contesting the sufficiency of the state's response. A court-supervised remedial process may be necessary. (86 footnotes) (MLH)

The Tennessee School Finance Equity Study was begun in 1978 to review the equity and adequacy of Tennessee's Public School Finance Program. Changes in the structure of the Tennessee Foundation Program (TFP) did achieve greater equity in the amount of funds local districts obtained from the foundation program even though the residence of the…

Evidence derived from data accumulated under Vermont's Foundation Plan demonstrates that school district property value is a secondary determinant of school spending level, compared with other factors: the nonresident portion of the property-tax base, resident income, and residents' perceived school-tax burden as a percent of income. (Contains 13…

In Oregon, many schools and school districts are turning to private funding to help sustain and enrich the quality of education in their districts. Their vehicle of choice: the local education foundation (LEF). This report describes the nature of private fund raising for public schools and examines its uses as a partial remedy for budget…

Three conference papers on school finance reform in Tennessee are presented in this document, with a focus on the disparities between rural and urban public school funding. The first paper examines the nature and size of contributions of various funding sources to the per-pupil revenue in local school districts, analyzes specific problems of the…