Reports on a socioeconomic analysis of voter behavior on California's Proposition 13 and compares those results with voting on Proposition 1, a 1973 initiative in which the voters rejected a constitutional amendment that would have limited state taxes and expenditures to a percentage of California's net product. Available from NTA-TIA, 21 East…

As a means of understanding the Jarvis-Gann initiative, the author examines the political and economic climate of California in 1977-78, examines the Jarvis initiative and the legislative alternative, and discusses the campaign strategies and unanticipated events as they affected the voters. (Author/IRT)

The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)

Although intended particularly for use by those in public higher education, this report provides general current information on state and local tax performance. A review of recent tax legislation lists 1978 measures designed to restrain state spending, summarizes 1978 tax legislation in general, and outlines the major legislative action regarding…

This report points out inequities in the taxing methods of many States and of State subdivisions and suggests possible remedies. Special emphasis is placed on assessments against real property and the impact of these assessments on tax revenues. The report concludes that (1) school revenue systems have suffered because of inadequate laws that have…

This essay presents an overview of events and circumstances that contributed to California's property tax reform initiative. The consequences of Proposition 13 and its implications for the rest of the country are discussed. (EB)

Property taxes relate directly to rural education finance. This bulletin discusses differential tax assessment laws and the reasons states choose to institute them in 1970s. The first part of the report discusses the different types of tax laws and offers available evidence of their effects. More detailed summaries of individual state assessment…

This report summarizes the status of states' budgets at the end of fiscal year 1997. The year's strong national economy boosted tax revenues and helped to decrease welfare rolls. Unemployment at the end of 1997 was below 5 percent nationally and real GDP growth was 3.5 percent for the first 3 quarters of the year. These indicators translate into…

State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

School finance reform, in the opinion of many of those concerned, implies a shift away from the local property tax as the main source of revenue for the public schools. The inequities associated with property tax administration and the uneven distribution of property tax wealth within any given state have led to increasing concern about the wisdom…

There is a growing sense that education policymakers need to become more sensitive to the inequities and inefficiencies associated with the generation of local resources for education, particularly the property tax. The purpose of this book is to provide insight into issues surrounding the generation of local revenues for public education in…

Recent court decisions requiring changes in State educational finance systems have not invalidated the use of local property taxes as a revenue source for education, nor have they dictated that the same amount of dollars must be spent on every pupil. In short, these decisions have left with the State legislatures the responsibility to fashion new…

Ohio State Senate Bill 28 allows school districts, with voter approval, to impose a tax on the incomes of district residents. This paper examines the early response of school districts to the opportunity presented by the legislation. The paper explains the Ohio system for funding public schools, with a focus on revenue growth, describes features…

This report provides a general overview of those State constitutional provisions and some of the related statutes and case law that must be considered in designing school finance legislation and in understanding the issues being raised in school finance litigation in State courts throughout the country. While the publication was designed primarily…

Recent analyses of the fiscal impact of New Jersey's Public School Education Act of 1975 have demonstrated that the manner in which education revenues are raised and distributed continues to favor wealthier school districts. While many people believe that most state aid to education funds were allocated to major cities, including Newark, the…