Presents a proposal to achieve major finance reform goals by providing property tax relief and increasing state funding out of income-tax receipts, relying on Illinois' growth dividend. The plan is funded by proportional taxes and would make school reform more politically palatable to affluent taxpayers. (28 footnotes) (MLH)

Colorado has been experiencing the efforts by local property tax groups to reduce the dependence for educational revenue by moving away from local property taxes to wider based taxation plans. Paralleling these efforts have been attempts by various groups, through the courts, to change the method of financing education to provide more equality of…

On June 26, 1973, the system for financing elementary and secondary education in Florida was radically altered when the Florida legislature passed the Florida Education Finance Program Act of 1973. Significant features of this act include (1) substantially increased fiscal equalization; (2) a systematic plan and substantial State commitment to…

Following a touch-and-go struggle in the California legislature, a school finance reform law, known as the Property Tax Relief Act of 1972, was passed. The contents of this act were affected in part by the California Supreme Court decision--Serrano vs Priest. The new law includes boosts in foundation programs, expressed in dollar amounts per pupil…

State officials attempting school finance reform are faced with the three interlocking problems of school finance, property taxation, and the crisis of central cities. The three basic issues to be considered in dealing with these problems are equity, adequacy, and efficiency. This report examines these school finance problems and critiques…

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…

The format of this monograph follows essentially the arrangement of the day-long conference on Serrano vs. Priest: a major paper presentation, followed by a panel of three respondents, and subsequent general discussion involving the audience and conference participants. The editors have attempted to provide both the formal and the extemporaneous…

This document compiles several studies on educational finance, including "Federal Aid to Education: Who Benefits?""The Financial Aspects of Equality of Educational Opportunity," and "Legislator's Guide for School Finance." Also included are two briefs filed in the San Antonio vs Rodriguez case and a listing of current…

Per-pupil property valuation extremes among Colorado school districts are as varied as the landscape. A foundation plan levels funding disparities for school operations, but financing of major capital outlay projects still depends on local property taxation. Funds are needed to finance classroom technologies and Internet connections. (MLH)

The Serrano case controversy raises the fundamental question: Do differences in school district per pupil expenditures represent cost differences incurred in providing essentially equivalent programs, or do they represent substantial differences in educational offerings? Although the answer is debatable, the California legislature increased…

In this landmark educational finance opinion (presented here in full) the U.S. Supreme Court held that the Texas case was not a proper case in which to examine a State's laws under standards of strict judicial scrutiny. That test, according to the Court, is reserved for cases involving laws that operate to the disadvantage of suspect classes or…

The term "school finance" refers to the levying of taxes to obtain revenue for our public elementary and secondary schools. For most people it brings to mind the local property tax, teacher salaries, and, perhaps, some personal memories of their own experiences in the schools. For state legislators school finance brings to mind the…

This report presents an analysis of Illinois' present educational finance system and makes recommendations for future legislation to improve the system. The report discusses (1) State constitutional provisions, (2) the present tax structure and alternative taxing methods, (3) proposed distribution formulas and equalization methods, (4) financing…