This report is a study of the degree of equalization of school district revenues and tax rates in Minnesota, with emphasis on changes that have occurred over recent years. The report was prepared by the research staff of the Minnesota Senate and House of Representatives. The study places emphasis on the role of school district property wealth in…

Presents the full text of the Minnesota case that found the method of financing public education in that State to be in violation of the Equal Protection Clause of the 14th Amendment. (JF)

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 term "cluster analysis" refers to a set of statistical methods that classify entities with similar profiles of scores on a number of measured dimensions, in order to create empirically based typologies. A 1980 Minnesota House Research Report employed cluster analysis to categorize school districts according to their relative mixtures…

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

The formulas used to determine the financial support available to Minnesota's school districts from the state are presented in this booklet along with examples of their application in a hypothetical district. The booklet first reviews a number of terms used in discussing Minnesota's aid program, then describes the foundation programs and…