Most Texans would rather sell a favorite horse than vote for a tax hike that promises bigger government. Yet San Antonio Mayor Julian Castro has not only persuaded his constituents to spend $248 million to pay for an unusual and ambitious preschool program for poor 4-year-olds, but he is also going to open doors in August--a mere nine months after…

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…

A satire that describes a plan whereby sex transactions'' are taxed as a means of raising revenues for schools. (JF)

Describes the financial plight of the Toledo schools, which have closed twice in two years, and the factors that contribute to that plight. (IRT)

Examines a school district's experience with property revaluation that produced a 33 percent increase in the school taxes of some residential property owners. When small segments of different municipalities comprise the same school district, revaluation may shift the local tax burden. District administrators should prepare for potential changes.…

Data on 431 Minnesota school districts' use of the "referendum levy" (above the regular tax rate) and the "discretionary levy" (extending state aided taxes) indicate wealthier districts use the referendum levy more, yielding higher tax rates and more revenue. Referendum levies adjusted through district power equalizing should…

The goal of the doctoral dissertation summarized here was to find an equitable school finance plan that applied the same tax rate in all districts and resulted in the smallest variance in the expenditure per weighted pupil unit (WPU) between districts in Arizona for the 1971-72 school year. Six finance plans were developed for analysis and were…

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…

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…

This publication is an update and expansion of earlier studies on the legal organization and administration of school districts in South Carolina. The treatment of this topic progresses from the general to the specific and includes detailed data about the geographical, organizational, financial, and legal aspects of the topic. The report attempts…

Detailed information is provided on each of eight states included in a study of selected education finance characteristics. The eight states are Delaware, North Carolina, and Washington (States with a high level of state funding relative to total state-local funds for education); New York, Michigan, and California (moderate state aid states); and…

A study analyzed the component parts of existing formulae to distribute federal vocational monies to secondary level programs in Missouri. Among the areas examined were the relative weight of the factors influencing distribution of funds and the extent to which each factor contributes to the final array depicting the total distribution of federal…

This report, volume I of an indepth study of special levy problems in Washington State, represents the results of a study commission examination of finance and curriculum and contact with commission counterparts in the Federal Government, and a review of the work of other States. Included in this volume are (1) a survey of Washington State's…

Among the major objectives of this study was the determination of the nature and extent of disparities in revenues and expenditures among a group of selected states, and among type of districts within and across these states. A common pattern in education finance characteristics was found within each type of district, particularly among central…

This report presents selected statistics related to student enrollment and attendance, teacher preparation and turnover, revenue sources, major expenditures, property tax rates, results of referendums on school bonds, increased tax rates, and school budgets for local public school systems during the 1966-67 school year. These statistics are based…