This article investigates trends in the relative wealth of the richest school districts in the United States between 2000 and 2015. For the purposes of discussion, I focus on the top 1% of districts. I argue that trends in school funding for the richest districts deserve greater attention from education researchers. Districts in the top 1% of the…

We analyze a natural experiment in which policymakers in Pennsylvania first implemented, and later removed, reimbursements to districts for students exiting to brick and mortar and cyber charter schools. Generalized difference-in-difference models show that larger shares of students enrolling in charter schools predict decrements in spending,…

The goal of state special education funding should be to equitably distribute funds that are adequate for all schools to meet their legal obligation to provide a free and appropriate public education to students with disabilities. Unfortunately, inadequate state special education funding is growing more common in Philadelphia schools. In this…

Long before closures due to the coronavirus pandemic, many Pennsylvania schools faced a different health crisis: unsafe facilities. Crumbling buildings, asbestos, lead, and other school facility health and safety risks plague many schools across Pennsylvania, particularly in low-income districts and those that enroll a high percentage of Black and…

The 1,000-student Allegheny Valley district in Pennsylvania boasts generations of alumni and a community so involved with the schools that high school graduation becomes an open celebration in downtown Springdale Borough. Yet the district hasn't asked for a tax increase in three years, and it is pushing out a message to older residents about…

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

The purpose of an unreserved fund balance is to provide funds for expenditures not included in a district's budget or to make up for revenues anticipated but not received. A model developed to determine the appropriate size of the unreserved fund balance for school districts was tested with simulations in 498 Pennsylvania school districts. (MLF)

Two Pennsylvania school districts have been simultaneously declared financially "distressed" and are operated by a court-appointed board of control. Describes legislation drafted to statutorily establish an early warning system so that the state can assist districts with management and budgeting advice before it becomes necessary to…

The Pennsylvania legislature is considering a school finance proposal, exemplified by House Bill 113 of the 2003 legislative session, that would shift some school funding away from local property taxes and toward state funds and local income taxes. The proposal would give greater proportional benefits to homeowners with lower property values. A…

Pennsylvania state policymakers have taken steps to address issues of educational equity across school districts by amending the school-finance funding system. Pennsylvania relies on local property tax revenues as a major source of funding. This paper examines the effect of the property-tax-base formula on educational expenditures in the state.…

In spite of 1983 legislation intended to equalize financial differences among school districts, Pennsylvania continues to experience inequalities in school funding. A study of Pennsylvania school finance over a 10-year period, 1984-85 through 1993-94, examined differences in spending among the 25 lowest spending districts (Lo-25) and the 25…