The revisionist view that property taxes are progressive rather than regressive is contradicted by research that shows the property tax takes proportionately more from the low-income taxpayer than it does from the middle- or high-income taxpayer. (Author/MLF)

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…

This document reports the results of a survey designed to determine the extent to which recommendations made to the States by the Advisory Commission on Intergovernmental Relations (ACIR) in 1963 had been carried out. The survey contained 149 questions tackling such basic issues as constitutional restrictions in property tax administration,…

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)

Examines models concerning the effects of district power equalization on measures of equality in the distribution of per pupil expenditures. Concludes that unresolved technical difficulties limit choice to two alternative models. (Author/IRT)

Citizen groups in West Virginia are going to court in an attempt to increase the traditionally low appraisal of corporate lands. (IRT)

The first part of this study gives actual and projected assessed valuations, local tax rates, and school budget allocations; the second part includes data for adjoining districts. A statement of the purposes of the junior college prefaces the study. (FPO)

This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume deals with general purpose material (criticisms, suggestions, general theory and administration), as well as assessment practices, policy, evaluations of real and personal property taxation systems, and local…

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)

This report points out inequities in the taxing methods of many States and of State subdivisions and suggests possible remedies. Special emphasis is placed on assessments against real property and the impact of these assessments on tax revenues. The report concludes that (1) school revenue systems have suffered because of inadequate laws that have…

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.…

This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

This report reviews the effects of recent court cases that struck down existing methods of school finance and presents a detailed discussion of the case Demetrio P. Rodriquez et al vs San Antonio Independent School District et al. The report gives the factual background of the case, states the issue, presents the court's decision, and sets forth…

This report describes the results of a project that has been aimed at collecting and validating data on local wealth in school districts throughout the nation for the school year 1976-77. Section 2 reviews the concepts and terminology needed to understand and interpret the data collected. Section 3 describes the conduct of the project, including…