The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

Examines the dispersion of assessed valuation per pupil in Illinois and evaluates some proposals that might reduce this dispersion. The major proposal considered by the author is removal of industrial and commercial property (I & C) from local rolls. The conclusion is drawn that removing I & C from the property tax base has little or no…

Because of a tax-rate drop and problems associated with the state's new equalization plan, New Trier is facing severe cutbacks in its two high schools. (IRT)

Empirical studies of the school finance reforms of the 1970s have not indicated that equity has been satisfactorily achieved in all cases. The methods of equity analysis used and the data bases analyzed in those studies have differed enough to prevent ready comparison or the formulation of overall assessments of the effects of school finance…

Concludes that a state may make very uneven progress toward some general equity goal if that equity goal is operationalized in different ways. A preference for tax disparity, expenditure disparity reduction, or wealth neutrality gains may have to be expressed. (Author/IRT)

The equalization formula used by 81 percent of Illinois school districts to compute their state aid was designed to meet the requirement of fiscal neutrality established in Serrano v. Priest. However, the inclusion of the operating tax rate in the resource equalizer formula tends to help income-rich school districts more than income-poor…

Discusses the implications of the Serrano vs Priest decision on the Illinois State school financing system. (JF)

Property tax relief for the Illinois taxpayer, predicated on full state funding of elementary education, is advocated in this paper. A consequence of full state funding is the reduction of property taxes for education and creation of an educational income tax. Effects at the elementary level are equity and adequacy; at the secondary level, school…

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

Beginning in 1978, Illinois school districts were required to contribute to unemployment insurance (UI) payments to their former employees. Districts could pay these costs either by reimbursing the state for actual benefits paid (and, in 1978, being in their turn largely reimbursed by federal and state aid) or by paying an annual 1-percent tax on…

Use of a broadened measure of wealth (including salary income, interest income, dividend income, and capital gains) and of the effective tax rate causes relatively more aid to flow to the low income school districts who, in fact, are now making the largest effort. (Author/IRT)

This study related tax rate and per pupil revenue to residential assessed valuation, percent residential of total assessed valuation, and selected socioeconomic independent variables for school districts in Cook, DeKalb, DuPage, Kane, and Lake counties in Illinois. Findings suggest that for homeowners and the students of these counties in 1976,…

For all three school district wealth groups examined, the results suggest that collective bargaining activity is exerting pressure on school administrators to expand the level of the total operating budgets by increasing district taxation. Collective bargaining is significantly related to higher expenditure within the teacher salary area.…

Eight matters relative to the Illinois general purpose educational grant-in-aid that might be subjected to further research and development are discussed. The eight matters are (1) the use of a notational system based on the concept of a guaranteed expenditure for each cent of tax effort, (2) the possibility of adding a curvature to the present…

Compares Illinois' funding formula with a mathematical model for resource compensating formulas. Describes the variables used (including district enrollment, wealth, tax effort, and state guaranteed valuation). Uses graphs to illustrate varying equity effects of the formula for K-12, K-8, and high school districts, both statewide and in selected…