The New York State Board of Regents' 2004-05 State Aid Proposal put forward the idea of instituting Foundation Aid as a response to concerns about the sufficiency of state education funding then being provided to local school districts. In 2007, prompted by legal action, a call for reform by the Regents, and the election of a new governor with a…

The purpose of this study was to determine the extent to which the foundation program was an adequate and equitable funding mechanism for public schools in the state of Alabama. This study analyzed funding and academic data and evaluated adequacy and equity through the lenses of poverty, geographic location, local tax effort, and type of school…

In this study, we investigate the types of overlay provisions used in public school funding and the impacts that these provisions can have on equity, fiscal neutrality, and adequacy in school funding. We begin by reviewing the various overlay provisions that could be used by states. We then turn to an analysis of Indiana's 2004 foundation aid…

The purpose of this study was to compare the foundation allocation and three special allocations for special-needs students, ESL students, and students with low socioeconomic status in Ontario, Alberta, and British Columbia to see what these special allocations look like as vertical equity measures. Because stronger measures are needed if…

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…

Examined disequalizing effects of two nonvoted millage rates (discretionary millage and the school capital improvement millage) when combined with revenues obtained through the equalized foundation portion of the Florida Education Finance Program. Although discretionary levies add a slightly disequalizing component to the foundation program…

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)

Proposes a model for evaluating state equalization aid formulas, accounting for municipal overburden and tradeoffs between expenditures and taxes. Tests the model using the Michigan state aid formula. Results relate elasticities to spending and tax levels and suggest that relatively unrestricted guaranteed tax base formulas can work. (PGD)

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.)…

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…

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,"…

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;…