ERIC Number: ED197453
Record Type: RIE
Publication Date: 1978-Jun
Reference Count: 0
Property Tax Reform and Educational Finance in Ontario.
Bird, R. M.; Slack, N. E.
A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment bases and increasing public dissatisfaction with the school system, which rises concurrently with the property taxes. Pupil enrollment, tax bases, relations between assessed and market values, taxes and grants per student, and effective tax rates all differ greatly from one locale to another within the province. Thus, the authors suggest that a flexible system is required that adapts to widely varying curcumstances without vitiating its basic principles. A study of the alternatives leads them to recommend serious consideration of a provincial takeover of school finance, a reformulation and simplification of the grant program, and a marginal restructuring of the present local tax system. (Author/WD)
Descriptors: Assessed Valuation, Declining Enrollment, Elementary Secondary Education, Finance Reform, Foreign Countries, Full State Funding, Property Taxes, Public Opinion, School Support, School Taxes, State Aid, Tax Rates
Publications Centre, Ministry of Government Services, 880 Bay St., 5th Floor, Queen's Park, Toronto, Ontario M7A 1N8 Canada (Record No. ON01520/CODE00324; $.50 microfiche).
Publication Type: Reports - Descriptive; Opinion Papers
Education Level: N/A
Authoring Institution: Commission on Declining School Enrolments in Ontario, Toronto.
Note: For related documents, see EA 013 260-308.