Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

Describes Boonton (New Jersey) School District's campaign to raise $6.1 million to renovate three schools. To convince people that the renovations were absolutely necessary for passing future inspections, the campaign committee used a slide tape presentation, two newsletters, a series of question-and-answer sheets, group presentations, and…

Describes how most state education aid formulas work to equalize resources between poor school districts and wealthy school districts. Explains the resurgence of interest in school finance, why state school funding systems are under legal attack, and asks whether money enhances the achievement of students. (SR)

Reviews recent state and federal court decisions dealing with issues relevant to educational finance. Within the broad area of elementary-secondary education, specific cases involve allocation of federal school aid, fees charged by public schools for textbooks and instructional materials, property acquisition and school construction, and…

The Fremont, California City Council placed a measure on a June 1989 ballot that asked residents whether a tax should be levied to pay for child care services. The measure was devised in response to the conclusion of a task force that had been appointed by the council to study child care. The task force concluded that there was an extreme shortage…

In November 1978, Idaho voters approved an initiative that limited property taxes to 1 percent of a property's 1978 market value and that limited the property's growth in market value to 2 percent per year. Due to the initiative's imprecise wording and incompatibility with Idaho statutes, the 1979 Idaho Legislature passed two bills designed to…

In June 1978, California voters approved Proposition 13, limiting property taxes to 1 percent of a property's market value and limiting the property's growth in market value to 2 percent per year. The immediate effect of the limitations was to reduce property tax revenues by $7 billion, of which $3.1 billion would have gone to the schools. The…

Summarizes the pertinent rulings of the U.S. Supreme Court in Rodriguez, examines the impact of Rodriguez on future education reform litigation in Federal courts, discusses the potential impact that Rodriguez will have on law suits challenging tax related education inequalities, and examines the impact of the Rodriguez decision on State court…

The rationale of power equalization approaches are explored, and the advantages, shortcomings, and details of operation are examined. A power equalization bill proposed by the Ohio Legislature is analyzed in terms of projected costs, impact on educational programs, and to bring out problems of grafting power equalization programs onto existing…

Chapter 6

A LOCAL TAX ALLOCATION CORRECTION FACTOR WAS DEVELOPED AND EVALUATED FOR APPORTIONMENT OF STATE SCHOOL FUNDS. THE PILOT STUDY WAS BASED ON A PAPER PRESENTED TO THE SIXTH NATIONAL CONFERENCE ON SCHOOL FINANCE (SPONSORED BY THE NATIONAL EDUCATION ASSOCIATION). IN THE FIRST PHASE OF THE STUDY, A STATISTICAL METHOD FOR ALLOCATING LOCAL PROPERTY TAX…

The results of a statistical analysis of 498 school districts are analyzed in terms of the fiscal responsibility of school boards. Since a method of budget approval is being examined, the criterion adopted (composite fiscal performance) is one that measures the performance of the school board in obtaining funds to operate the schools. Composite…

This booklet is basically a summary of a law book on the same subject by the same author. Although the 25 chapters of the larger work correspond directly to the chapters of the summary, this publication is not a law book in the usual sense. Rather, it is intended primarily to provide a simplified view of the property tax laws of Texas for tax…

In November 1972, electorates in California, Colorado, Michigan, and Oregon decisively rejected consitutional amendments that (according to their supporters) would have reduced or eliminated reliance on the property tax as a means of financing education. School finance reformers were perplexed by these defeats. This study sets out to explain the…

A consultant staff was selected to assist the Select Committee in its search for reform alternatives to achieve more equitable and efficient arrangements for financing and organizing educational services in California. The consultant staff describes here the problems facing California's school finance system and provides some recommendations. The…