The introduction of the state reimbursement program substantially improved the equity of the distribution of state funds for support of public school operations. It was not the basic intent of the program to reduce expenditure and school tax disparities and this has not been accomplished. (Author/IRT)

The new state aid formula implemented in 1974-75 resulted in little real change in the allocation of state resources to local school districts. (Author/IRT)

This booklet discusses the Horton v. Meskill case in which the Hartford, Connecticut, Superior Court ruled that the state's school financing system did not comply with state constitutional provisions concerning equal protection and education. It then outlines the legislature's reaction to the ruling--the guaranteed tax base (GTB)--and discusses…

The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

This booklet is designed to provide school board members, school district voters, and other interested individuals with a basic understanding of New York's system for the distribution of state aid to school districts. Although the booklet provides a fairly complete outline of New York's school finance plan, it is not a detailed technical guide to…

The current trend in federal aid to the provinces is away from specific grants toward ever greater use of general fiscal transfers, with the policy result that it is virtually impossible to directly affect national educational goals. (Author/IRT)

The equalization formula used by 81 percent of Illinois school districts to compute their state aid was designed to meet the requirement of fiscal neutrality established in Serrano v. Priest. However, the inclusion of the operating tax rate in the resource equalizer formula tends to help income-rich school districts more than income-poor…

From the 1920s through the 1950s, most states used average daily attendance (ADA) in state equalization plans. Beginning in the middle of the 1950s, many states began to use average daily membership (ADM) in such plans. The essential features of any equalization aid plan are (1) a measure of need (such as ADA or ADM), (2) a measure of wealth or…

Shows how to estimate comprehensive educational cost indexes that control for school district inefficiency and include them in state aid formulas. Simulates for New York the impact of several aid formulas on educational performance and evaluates them using several equity criteria. (Author)

Dividing the number of students in average daily attendance (ADA) in a district into that district's assessed value can result in a distorted view of the district's actual wealth if the number of students in nonpublic schools is not taken into consideration. To attempt to see what this means to communities, three Illinois districts in which both…

Although federal aid is not a large portion of school funding, it has a large effect on schools. Federal education aid flows mainly to poor states, central cities, and rural areas. Where states exercise discretion in allocating federal aid, distribution follows the general distribution pattern of the basic state aid formula. If a state has an…

Under power equalization, local school tax revenues would be supplemented with State aid in such a way that all school districts that levy the same local tax rate would receive from State and local sources combined the same total income per pupil. To accomplish this the State would supplement local tax collections in low wealth school districts…

Uneven access to taxable real property wealth currently produces wide disparities in per pupil expenditures among New York state school districts. The state's operating aid formula does not compensate for the inequities in low wealth districts having an operating expense level of more than $1,500 per pupil. In the last decade several proposals…

This study examines the entitlement and payment arrangements set out in the maintenance and operations portion of the impact aid laws. Section 1 provides a brief background description of the program, including the changes made in the 1974 Amendments, a recent budget history, and a description of the program's beneficiaries. Section 2 contains an…