When Coloradans get their ballots in the mail this fall, they could potentially vote on two measures that would have disastrous consequences for Colorado kids and families if passed. Initiatives 108 and 50 would dramatically limit the resources available for critical services and programs that support children and their families at the state and…

This report summarizes actions proposed by Governor Brown to close the projected $25 billion budget deficit for the 2011-12 fiscal year. The report includes a resolution adopted by the Commission supporting the Governor's proposed ballot initiative to extend temporary tax rate increases adopted in 2009 that are set to expire at the end of the…

California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

The purpose of this descriptive case study was to describe the implementation of Ohio's version of the Evidence-Based Model (OEBM) state school finance system in 2009. Data sources included state budget documents and analyses as well as interviews with local school officials. The new system was responsive to three policy objectives ordered by the…

Vermont lawmakers had grappled with the thorny issue of how to finance public education long before the Vermont Supreme Court's 1997 ruling that the state's funding system was unconstitutional. In "Brigham vs. State," the court found that the system in effect at that time violated the state's constitutional guarantee to equal protection…

Education finance policy in New Jersey has been shaped by over 30 years of school finance litigation. Through its decisions in "Robinson v. Cahill" (1973-1976) and "Abbott v. Burke" (1985-2005), the justices of New Jersey's supreme court have defined the state's constitutional guarantee of a "thorough and efficient"…

Reports on a socioeconomic analysis of voter behavior on California's Proposition 13 and compares those results with voting on Proposition 1, a 1973 initiative in which the voters rejected a constitutional amendment that would have limited state taxes and expenditures to a percentage of California's net product. Available from NTA-TIA, 21 East…

This booklet discusses current and past studies of Louisiana parish assessment ratios that reveal substantial inequity in administration of the property tax. Studies reveal inequities exist between parishes, and within and between classes of people; and the report discusses the effects of these inequities. Some recommendations to resolve these…

In 1973, many States had widespread tax reductions as a result of (1) the greater impact of inflation on income rather than on outgo, (2) the stabilizing of educational costs, and (3) federal revenue sharing. State legislation has shifted local fiscal responsibilities to State government, expanded the use of broad-based taxes, and instituted tax…

Part one of this trilogy of policy briefs explains the challenge facing Texas in funding public education. This policy brief explains why a Texas-style personal income tax is the best way to meet the needs of Texas. Only a personal income tax can significantly reduce reliance on property taxes--cutting the school operations tax from $1.50 to…

As a means of understanding the Jarvis-Gann initiative, the author examines the political and economic climate of California in 1977-78, examines the Jarvis initiative and the legislative alternative, and discusses the campaign strategies and unanticipated events as they affected the voters. (Author/IRT)

This report is based on information collected from state revenue departments, budget offices, and legislative staff on tax revenue during the 3-month period from October to December 2000 compared with the same period in 1999. Comparing tax revenue between the two periods produced the following results: the slowest growth in 7 years (4 percent), a…

This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift taxes, (3) property taxes,…

The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)