ERIC Number: ED180525
Record Type: RIE
Publication Date: 1979-Sep
Reference Count: 0
Proposed Tax Reforms and Community College Finance in Illinois.
Doversberger, Betty; Hickrod, G. Alan
In response to the likelihood of some form of tax limitation in Illinois in the near future, this study discusses a tax limitation measure that was proposed to the 81st Illinois General Assembly, the Taxpayer's Rights Amendment (also known as the Totten Bill), and compares it with measures recently passed in other states, with emphasis on Proposition 13 in California and the Hedley Amendment in Michigan. Recent trends in the funding of the state's community colleges are examined to determine the rate of growth of revenues from local taxes, chargebacks, tuition and fees, and state appropriations. Growth rates are also indicated for total revenues, total expenditures, enrollments, equalized assessed valuations, and equalized assessed valuations per full-time equivalent (FTE) student. Additionally, the geographic distribution of the revenue per FTE student is plotted for various sources. Next, the effects of the proposed Taxpayer's Rights Amendment are projected backwards to 1972 to examine the impact of this measure on local property tax revenues for the community colleges. Finally, the incompatibility of general tax relief and expanded educational services is highlighted in terms of policy implications for the community college system. (Author/AYC)
Descriptors: Community Colleges, Educational Finance, Enrollment Trends, Expenditures, Financial Problems, Financial Support, Property Taxes, State Aid, State Legislation, Tax Allocation, Tuition, Two Year Colleges
Center for the Study of Educational Finance, Department of Educational Administration and Foundations, Illinois State University, Normal, IL 61761 ($3.50)
Publication Type: Reports - Research; Numerical/Quantitative Data
Education Level: N/A
Sponsor: Illinois State Univ., Normal.
Authoring Institution: Illinois State Univ., Normal. Center for the Study of Educational Finance.
Identifiers: Hedley Bill (Michigan 1979); Proposition 13 (California 1978); Taxpayers Rights Amendment (Illinois 1980)
Note: Some tables in Appendix B may not reproduce well due to small size of type